No.
Producing moonshine (locally termed pangalakal or tuba) at home violates the Republic Act No. 10963 (Tax Reform for Acceleration and Inclusion Act) and Republic Act No. 11467 (Sin Tax Reform Act), which classify unregistered distillation as tax evasion. The Bureau of Internal Revenue (BIR) and Philippine National Police (PNP) actively monitor illegal operations, with penalties including fines up to ₱500,000 and imprisonment. Local governments may impose additional ordinances under the Local Government Code of 1991, particularly in rural areas where traditional distillation persists. Recent 2026 compliance shifts under the National Internal Revenue Code now mandate digital tracking of alcohol production, further tightening oversight.
Key Regulations for Making Moonshine at Home in Philippines
- Tax Compliance: Distilling spirits without BIR registration and payment of excise taxes (₱20–₱50 per proof liter) constitutes tax evasion under Section 148 of the NIRC. Home producers must secure a Certificate of Registration (COR) and pay annual fees.
- Permit Requirements: The Food and Drug Administration (FDA) requires a License to Operate (LTO) for alcohol production, even at home, under FDA Circular No. 2021-012. Unregistered batches face confiscation and destruction.
- Local Ordinances: Municipalities like Laguna and Bulacan enforce Alcohol Control Ordinances prohibiting unlicensed distillation, with penalties including business closure and community service. Violations are reported to the PNP’s Anti-Illegal Drugs and Lawless Violence Division (AIDLDV).