1.

Statutory Construction Rule : Expressio unius est exclusio alterius ("the express mention of one thing excludes all others")

Spirits or distilled spirits is the substance known as ethyl alcohol, ethanol or spirits of wine, including all dilutions, purifications and mixtures thereof, from whatever source, by whatever process produced, and shall include whisky, brandy, rum, gin and vodka, and other similar products or mixtures . Items not on the list are assumed not to be covered by the statute. 2. Statutory Construction Rule : Ejusdem Generis ("of the same kinds, class, or nature")

Major supermarkets, as contemplated under this Act, shall be those with the highest annual gross sales in Metro Manila or the region, as the case may be, as determined by the National Statistics Office, and shall exclude retail outlets or kiosks, convenience or sari-sari stores, and others of a similar nature.. Where general words follow an enumeration of specific things or persons as in this case, such general words are to be construed in their widest extent but should be held or applied only to persons or things of the same general kind or class as those specifically mentioned. 3. Statutory Construction Rule : Casus Omissus

SEC. 143. Fermented Liquors. There shall be levied, assessed and collected an excise tax on beer, lager beer, ale, porter and other fermented liquors except tuba, basi, tapuy and similar fermented liquors A person, object or thing that has been clearly or expressly omitted from an enumeration must be held to have been omitted intentionally. The statute clearly excludes tuba, basi, tapuy and similar fermented liquors from the schedule found in Section 143 of the same statute. When a statute makes specific provisions in regard to several enumerated cases or objects, but omits to make any provision for a case or object which is analogous to those enumerated, or which stands upon the same reason, and is therefore within the general scope of the statute, and it appears that such case or object was omitted by inadvertence or because it was overlooked or unforeseen, it is presumed to have been omitted intentionally. 4. Statutory Construction Rule : Use of negative word must

Of the total volume of cigarettes sold in the country, any manufacturer and/or seller of tobacco products must procure at least fifteen percent (15%) of its tobacco leaf raw material requirements from locally grown sources, subject to adjustments based on international treaty commitments. The use of the word must in the said statute is not always imperative compared to the use of the word shall. It may be consistent with exercise discretion. 5. Statutory Construction Rule : Computation of Time

At the end of three (3) months from the product launch.. When the law speaks of years, months, days or nights, it shall be understood that years are for three hundred and sixty five days each; months of thirty days; days of twenty four hours; and nights from sunset to sunrise. In Republic Act No. 10351, the use of three months simply means 30 days multiplied by 3 which is equivalent to 90 days. Simple stated, at the end of 90 days from the product launch, the Bureau of Internal Revenue shall validate the suggested net retail price of the sparkling wine/champagne against the net retail price as defined herein and initially determine the correct tax bracket to which a newly introduced sparkling wine/champagne shall be classified.