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AAC Tax Code.

The National Internal Revenue Code of 1997 as it currently stands — consolidated by the firm to carry the TRAIN Law, the CREATE Act, the Ease of Paying Taxes Act, the VAT on Digital Services Act, CREATE MORE, the CMEPA and the amendatory laws in force to 1 August 2026, with a footnote at every provision naming the law that changed it.

Text current as at 1 August 2026. This is an unofficial consolidation prepared by the firm and not the official text of the Code. Repealed provisions are kept, struck through, so that references in earlier records stay traceable.
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The printed edition runs to 240 pages and carries the same text, footnotes and references as the browser below. Every section here shows the page it sits on in that PDF, so a citation taken from the screen matches the one taken from the book.

TITLE VI — EXCISE TAXES ON CERTAIN GOODS › PERSONS DEALING IN ARTICLES SUBJECT TO EXCISE TAX

SEC. 168. Denaturing Within Premises

Page 135 of the PDF edition

For purposes of this Title, the process of denaturing alcohol of not less than one hundred eighty degrees (180º) proof (ninety percent (90%) alcohol by volume) in the Philippines shall be effected prior to removal from the premises of duly registered distilleries: Provided, That the denaturing process shall be done in accordance with the rules and regulations to be issued by the BIR which shall include the denaturant formulations to be used: Provided, further, That the BIR shall require a confirmatory testing prior to the removal of the denatured alcohol: Provided, finally, That the BIR shall designate BIR representatives to monitor the denaturing process.

Amendment notes

  1. RA 12235, sec. 2, approved 29 August 2025 — amended. Before the amendment the Section required denaturing to be effected only within the distillery premises where the alcohol to be denatured is produced, in accordance with formulas duly approved by the Bureau of Internal Revenue and only in the presence of duly designated representatives of that Bureau. The words “, and compounding plants where the rectifying facilities are located” appear in the enrolled bill after “duly registered distilleries” but were struck out by the President’s line-item veto of 29 August 2025 and are therefore omitted here; the veto message is reproduced in the Annexes.
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