Last update of excise taxes applied to Carbonated Beverages, Beers and Wines
June 9, 2017
Through general resolution N° 002-2017, published in the digital Gazette No. 108 on June 8, 2017 the Institute for Rural Development informed the latest update of excise taxes, applied to carbonated beverages, beers and wines, according to articles 6 and 10 of Act No. 5792 excise taxes about cigarette and beverages consumption.
This update is performed on a quarterly basis, according to the consumer price index, between the months of January and April 2017, which reflected results in a variation of 0.131%, generating the changes detailed below:
|Sort of Beverages
||Excise tax (CRC per consumption unit)
|a. Carbonated beverages and syrup for carbonated beverages type “Post Mix”
|b. Carbonated beverages and syrup for carbonated beverages type “Post Mix” to micro and small enterprises
|Sort of Beverages||Excise tax (CRC per alcohol milt)|
|b. Grape Wine or fermented fruits||¢0,223|
|c. Fermented fruit wine (except grapes)whose annual marketed production must not exceed fifteen millions of alcohol||¢0,112|
This new decree repealed the resolution N° 001-2017 (February 24th, 2017) and will enter into force from July 1st, 2017.
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