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Year4 No value Manufacturers, Assemblers, Repackers, Processors, etc. Wholesalers, distributors or dealers Retailers Exporters/ Manufacturers/ who deal with certain essential commodities Max. 0.5% of rates in preceding columns Barangays have See list of essential exclusive right to commodities5 levy taxes on gross sales/receipts of P50k or less (cities) and P30k or less (municipalities) P18 P27.50 P33 P50 P72 P100 P121 P61.60 P143 P165 P187 P165 P220 P302 P275 P165 P104.50 Contractors Metropolitan Manila
Notes
Less than 1 Less than 5 1 1.99 2 2.99 3 3.99 4 4.99 5 5.99 5 9.99 6 6.99 7 7.99 8 9.99 Less than 10 10 14.99 10 19.99 15 19.99
20 29.99 30 or less Gross Sales/Receipts for Preceding Calendar Year4 30 39.99 40 49.99 50 or less 50 74.99 75 99.99 100 149.99 150 199.99 200 249.99 200 299.99 250 299.99 300 399.99 300 499.99 400 or less 400 499.99 More than 400 500 749.99 750 999.99 1m 1,999.99 2m or more 2m 2,999.99 3m 3,999.99 4m 4,999.99
P440
P275
Manufacturers, Assemblers, Repackers, Processors, etc. P660 P825 P1,320 P1,650 P2,200 P2,750 P3,850
Retailers
Contractors
Metropolitan Manila
P5,500
P4,400 2% P8,250 1%
Pesos, in the thousands. .99 indicates less than List of Essential Commodities: 1. Rice and corn 2. Wheat/cassava flour, meat, dairy products, locally made food, sugar, salt, and other agricultural/marine/fresh water products 3. Cooking oil, cooking gas 4. Laundry soap, detergents, medicine 5. Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, etc. 6. Poultry feeds and other animal feeds 7. School supplies 8. Cement