TAXES & LICENSES
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A |
Manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedule: |
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Gross Sales / Receipts for the Preceding Calendar Year |
Amount of Tax Per Annum |
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Less than P10,000.00 |
P 181.50 |
|
10,000.00 or more but less than 15,000.00 |
242.00 |
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15,000.00 or more but less than 20,000.00 |
332.00 |
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20,000.00 or more but less than 30,000.00 |
484.00 |
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30,000.00 or more but less than 40,000.00 |
660.00 |
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40,000.00 or more but less than 50,000.00 |
907.00 |
|
50,000.00 or more but less than 75,000.00 |
1,452.00 |
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75,000.00 or more but less than 100,000.00 |
1,815.00 |
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100,000.00 or more but less than 150,000.00 |
2,420.00 |
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150,000.00 or more but less than 200,000.00 |
3,025.00 |
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200,000.00 or more but less than 300,000.00 |
4,235.00 |
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300,000.00 or more but less than 500,000.00 |
6,050.00 |
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500,000.00 or more but less than 750,000.00 |
9,350.00 |
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750,000.00 or more but less than 1,000,000.00 |
11,000.00 |
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1,000,000.00 or more but less than 2,000,000.00 |
15,125.00 |
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2,000,000.00 or more but less than 3,000,000.00 |
18,150.00 |
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3,000,000.00 or more but less than 4,000,000.00 |
21,780.00 |
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4,000,000.00 or more but less than 5,000,000.00 |
25,410.00 |
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5,000,000.00 or more but less than 6,500,000.00 |
26,812.50 |
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6,500,000.00 or more |
at a rate not exceeding thirty seven and a half percent (37 1/2 %) of one percent (1%) of gross sales or receipts |
The preceding rates shall apply only to amount of domestic sales of manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirits and wines or manufacturers of any article of commerce of whatever kind or nature. Export sales are subjected to tax rate under paragraph (c) of this article.
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B. |
On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: |
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Gross Sales/ Receipts for the Preceding Calendar Year |
Amount of Tax Per Annum |
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Less than P 1,000.00 |
P 19.80 |
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1,000.00 or more but less than 2,000.00 |
36.30 |
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2,000.00 or more but less than 3,000.00 |
55.00 |
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3,000.00 or more but less than 4,000.00 |
79.20 |
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4,000.00 or more but less than 5,000.00 |
110.00 |
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5,000.00 or more but less than 6,000.00 |
133.00 |
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6,000.00 or more but less than 7,000.00 |
157.00 |
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7,000.00 or more but less than 8,000.00 |
181.00 |
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8,000.00 or more but less than 10,000.00 |
205.00 |
|
10,000.00 or more but less than 15,000.00 |
242.00 |
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15,000.00 or more but less than 20,000.00 |
302.50 |
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20,000.00 or more but less than 30,000.00 |
363.00 |
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30,000.00 or more but less than 40,000.00 |
484.00 |
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40,000.00 or more but less than 50,000.00 |
726.00 |
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50,000.00 or more but less than 75,000.00 |
1,089.00 |
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75,000.00 or more but less than 100,000.00 |
1,452.00 |
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100,000.00 or more but less than 150,000.00 |
2,057.00 |
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150,000.00 or more but less than 200,000.00 |
2,662.00 |
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200,000.00 or more but less than 300,000.00 |
3,630.00 |
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300,000.00 or more but less than 500,000.00 |
4,840.00 |
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500,000.00 or more but less than 750,000.00 |
7,260.00 |
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750,000.00 or more but less than 1,000,000.00 |
9,680.00 |
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1,000,000.00 or more but less than 2,000,000.00 |
11,000.00 |
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2,000,000.00 or more |
at a rate not exceeding fifty percent (50%) of one percent (1%) of gross sales. |
The businesses enumerated in paragraph (a) above shall no longer be subject to the tax on wholesalers, distributors, or dealers herein provided for.
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C. |
On exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder at a rate not exceeding one-half (1/2) of the rates prescribed under subsections (a), (b) and (d) of this Section: |
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1. |
Rice and Corn; |
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2. |
Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and other agricultural, marine and fresh water products, whether in their original state or not; |
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3. |
Cooking oil and cooking gas; |
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4. |
Laundry soap, detergents, and medicines; |
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5. |
Agricultural implements, equipment and post harvest facilities, fertilizers, pesticides, insecticides, herbicides, and other farm inputs; |
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6. |
Poultry feeds and other animal feeds; |
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7. |
School supplies; and |
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8. |
Cement |
For purposes of this provision, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise, as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one half (1/2) of the rates prescribe under paragraphs (a), (b) and (d) of this Article.
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D. |
On retailers |
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Gross Sales/ Receipts for the Preceding Year |
Rate of Tax Per Annum |
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P30,000.00 and above but not more than 400,000 |
2% |
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More than P 400,000.00 |
1% |
Barangays shall have the exclusive power to levy taxes on stores whose gross sales or receipts of the preceding calendar year is Thirty Thousand Pesos(P30,000.00) or less, subject to existing laws and regulations.
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E. |
On contractors and other independent contractors, and business establishment principally rendering or offering to render services such as those mentioned below. |
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Accounting Services |
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Advertising Agencies |
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Arrastre Services |
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Assaying Laboratories |
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Barber Shops |
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Beauty parlors |
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Belt and buckle shop |
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Blacksmith |
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Booking office or local exchange (except imported film) |
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Breeding of gamecocks and other sporting animals belonging to others |
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Brokerage |
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Business agents and other independent contractors (juridical or natural) not included among those subject to the occupation tax under section 12 of the local tax code and those activity consists essentially in the sale of all kinds of services for a fee |
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Business management Services |
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Carpentry shops |
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Cinematographic film owners, lessors or distributors, video tape coverage |
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Collecting agencies |
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Commercial or immigration brokers |
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Construction and/ or repair shops of motor vehicles, motorcycles for hire, bicycles and/ or tricycles. |
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Delivery services |
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Drafting and architectural services |
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Dyeing establishments |
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Employment agencies |
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Escort services |
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Funeral parlors |
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Furniture repair shops |
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Garages |
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General engineering, general building and specialty contractors, filling, demolition and salvage contractors |
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Goldsmiths and silversmiths |
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Hemp-grading establishments |
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House and/ or sign painters |
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Ice and cold storage |
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Indentor or indent services |
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Janitorial services |
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Judo - karate schools |
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Key smiths |
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Lathe machine shop |
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Laundry shops |
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Legal and other professional services |
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Lumberyards |
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Massage or therapeutic clinic |
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Meteography services |
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Medical and dental clinic |
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Milling services |
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Mining services |
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Painting shop |
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Parking lots |
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Pedicab operators or proprietors |
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Perma press establishment |
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Persons engaged in the installation of water system, gas or electric lights heat or power, sound and light system |
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Plastic lamination, photostatic, white/ blue printing, recopying or duplicating services |
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Photography studio |
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Private hospitals |
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Promotional services |
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Proprietors or operators of smelting plants, engraving plants and planting establishments |
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Public ferries |
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Public warehouses or bodegas |
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Purchasing agencies |
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Recapping plant |
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Recopying and duplicating services like xerox copying, mimeographing and typing services |
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Rental of equipments, furniture, bicycle, vehicles, skates, tractors and other agricultural implements |
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Repair and welding shops |
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Repair services for households appliances, typewriters, etc. |
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Roasting of pigs, fowls, and sold for retail |
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Sawmill under contract to saw or cut logs belonging to others, chainsaw operators or proprietors |
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Sculptor shops |
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Service stations |
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Shipyards for repairing ships for others |
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Shoe repair shop |
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Shop for planning, surfacing or recutting of lumber |
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Shops for shearing animals |
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Slendering or body building salons |
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Stables |
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Stevedoring services |
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Tailor or dress shops |
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Tinsmiths |
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Transportation terminals not owned by bus operators |
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Upholstery shops |
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Vaciador shops |
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Vocational schools including driving and IBM schools |
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Warehousing, forwarding services or transloading stations |
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Watch repair centers or shops |
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All other contractors and service establishments |
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With Gross Sales/Receipts for Preceding CY |
Amount of Tax Pert Annum |
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Less than P 5,000.00 |
P 30.25 |
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5,000 or more but less than 10,000.00 |
67.76 |
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10,000.00 or more but less than 15,000.00 |
114.95 |
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15,000.00 or more but less than 20,000.00 |
181.50 |
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20,000.00 or more but less than 30,000.00 |
302.50 |
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30,000.00 or more but less than 40,000.00 |
423.50 |
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40,000.00 or more but less than 50,000.00 |
605.00 |
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50,000.00 or more but less than 75,000.00 |
968.00 |
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75,000.00 or more but less than 100,000.00 |
1,452.00 |
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100,000.00 or more but less than 150,000.00 |
2,178.00 |
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150,000.00 or more but less than 200,000.00 |
2,904.00 |
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200,000.00 or more but less than 250,000.00 |
3,993.00 |
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250,000.00 or more but less than 300,000.00 |
5,082.00 |
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300,000.00 or more but less than 400,000.00 |
6,776.00 |
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400,000.00 or more but less than 500,000.00 |
9,075.00 |
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500,000.00 or more but less than 750,000.00 |
10,175.00 |
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750,000.00 or more but less than 1,000,000.00 |
11,275.00 |
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1,000,000.00 or more but less than 2,000,000.00 |
12,650.00 |
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2,000,000.00 or more |
at the rate not exceeding fifty percent (50%) of one percent (1%) |
Should a contractor mentioned in this subsection undertake to finish the materials and labor for construction work, the costs of such material and labor shall be deducted from his gross receipts for the purpose of determining the tax due from him.
In the preceding calendar year, regardless of when the business starts, the tax shall be based on the gross sales and/ or receipts for the preceding calendar year or any fraction thereof, as provided in the pertinent schedule.
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F. |
On the banks and other financial institutions, such as non bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange at rate not exceeding fifty percent. |
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ADVERTISEMENT TAXES |
Amount of Tax Per Annum |
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|
A. |
Billboards or signboards for advertisement of a business, per square meter or fraction thereof; |
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Single face--------------------------------------------------- |
P33.00 |
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Double face-------------------------------------------------- |
66.00 |
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|
B. |
Billboards or signboards for professional |
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Per square meter or fraction thereof---------------------- |
33.00 |
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|
C. |
Billboards, sign or advertisement for business or profession painted on any building or structure or otherwise separated or detached there from, per square meter or fraction thereof |
33.00 |
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D. |
Advertisement for business or profession by means of slides in movies payable by owners of movies houses or televisions stations concerned |
220.00 |
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E. |
In addition to the taxes provided above under Item (a) to (c) inclusive, for the use of electric or neon lights in billboards, per square meter or fraction thereof |
65.00 |
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F. |
Mass display of signs: |
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From 100 to 250 display signs----------------------------- |
660.00 |
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From 251 to 500 display signs----------------------------- |
990.00 |
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From 501 to 750 display signs----------------------------- |
1,320.00 |
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From 751 to 1,000 display signs-------------------------- |
1,650.00 |
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From 1,001 or more display signs------------------------- |
1,980.00 |
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G. |
Advertisements by means vehicles, balloons, kites, etc |
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Per day, or fraction thereof-------------------------------- |
44.00 |
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Per week, or fraction thereof------------------------------ |
165.00 |
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Per month, or fraction thereof----------------------------- |
330.00 |
|
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(50%) of one percent (1%) on the gross receipts of the preceding calendar year derived from interest, commissions and discount from lending activities, income from financial leasing, dividends, rental on property and profit from exchange or of sale of property, insurance premium. |
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|
H. |
On peddlers engaged in the sale of any merchandise or article of commerce, at a rate of One Hundred Pesos (P 100.00) annually. |
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I. |
On any business or occupation not specified in the preceding paragraphs at the rate of two percent (2%) of gross sales or receipts of the preceding calendar year |
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