Republic Acts1 min read
Section 2Sec./Art. 2
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Section 168 of the National Internal Revenue Code of 1997, as amended, is hereby amended to read as follows:
"Section 168. Denaturing Within the Philippines. - 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, and compounding plants where the rectifying facilities are located: 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."
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