REVENUE REGION Nos.: 5-Caloocan, 6-Manila, ACCEPTABLE BENCHMARK RATES Pursuant to RMO 5 - 2012 As of October 16, 2012 ‘7-Quezon City & 8-Makati aie, \ r - ( psic INDUSTRY. REPVAPEG | nearer pg VAT RATE | “ORSHEETNO, 7430. ADVERTISING 57 40% 390.85 6.10 - 9214 ARTS - DRAMATICS, MUSIC, ETC. (ND) & 50% 1.38 8.57 _| 1561 [BAKERY PRODUCTS 5 60% 48.75, 5.85 6429 BPO CALL CENTERS: 2096 26.08 313 714 [BUSINESS & MGT CONSULTANCY SERVICES 33% 81.23 9.75 in |CARGO HANDLING & FREIGHT FORWARDING 30%. S311 637, 4520 [CONSTRUCTION (NON-IND.) 37% 30.94 371 4520 [CONSTRUCTION (IND) 36% 39.83, 478 6391 |CUSTOMS BROKERAGE (NON-IND.) 3096 26.54 5.26 6391 CUSTOMS BROKERAGE (IND) 4%. 84.37 10.12 6392. FREIGHT & FORWARDING SERVICES 58% 62.69 7.52 6392 |OPERATION OF FREIGHT TRANSPORT (IND) 45%, 34.06 4.09" 6392/0013 TRUCKING 7 FORWARDING SERVICES 56%, A711 5.65 ‘S237 |GASOLINE STATION (FUEL) (IND) 45% 5.06, O61 - a 5141/5237 [FUEL LPG (IND) z 50%. 5.99, on |GARMENTS - MANUFACTURING (NON-IND) 40% 29.92. 3.59 |GARMENTS - MANUFACTURING (IND) 36% 57.87 6.94 [GARMENTS - RETAIL (NON-IND,) 38% 41.43 497 |GARMENTS - RETAIL (IND) 29% 24.71 2.96, 38% 34.37 412 a 60% 36.94 443 Centified Correct: Approved: ‘of Internal Revenue 013907 Chairman, Benchmarking CommitteeANNE, ACCEPTABLE BENCHMARK RATES \ Pursuant to RMO 5 - 2012, As of October 16, 2012. EGION Nos.: 5-Caloocan, 6-Manita, 7-Quezon City & $-Makati INDUSTRY RESPONDENT | MODEL 4) WORKSHEET NO [HAIRDRESSING & OTHER TREATMENT 28 8%, [HARDWARE (NON-IND} 2%. [HARDWARE (IND) 376 [HOTELS & MOTELS 38% 492 INVESTIGATION / SECURITY SERVICES (NON-IND) 9 0% 7492 [INVESTIGATION/SECURITY SERVICES (IND) = 40%. 7220 IT / SOFTWARE CONSULTANCY ml ai% 7491 LABOR RECRUITMENT (NON-IND.) 9 33% 791 [LABOR/MANPOWER RECRUITMENT 52 a [LAND TRANSPORT (NON-IND.) 5 40%. S150 [MACHINERY & EQUIPMENT (WHOLESALE) s 10% 7496 [MANAGEMENT & ADMINISTRATIVE SERVICES. 7 3% MANPOWER SERVICES (NON-IND.) 7 47% 2811 IMANUPACTURING - Fabricated Metals, 9 1% 2620 MANUFACTURING - Concrete, Cement, ete. 6 33% 3999 MANUFACTURING - Other Articles (NEC) 12 2%, al IMANUFACTURING-FOOD PRODUCTS (NON-IND.) 7 41% xl IMANUFACTURING-FOOD (IND) 6 50% aol 5122) WHOLESALE OF FOOD (IND) T. 45%. al MANUFACTURING-LEATHER SHOES 7 29%, a [MANUF ACTURING-PLASTICS (NON-IND.) 8 29%6 ‘Approved: a Deputy Comnitssioner_ prey i pee Sa 013907ane, ACCEPTABLE BENCHMARK RATES Pursuant to RMO 5 - 2012 As of October 16, 2012 REVENUE REGION Nos.: §-Caloocan, 6-M: 7-Quezon City & 8 Makati PsiC INDUSTRY nesponpext | mover ea |} PENCHMARK Wwoaksieerno o| IMANUFACTURING-PLASTICS (IND) _ accom] pore ul 3859 METAL PRODUCTS (NON-IND,) 10 We [6703 |NON-LIFE INSURANCE (NON-IND_) 26 aK «| 4539 OTHER BUILDING COMPLETION ACTIVITIES (NONIND)| 00% «o|___ 7499 JOTUER BUSINESS ACTIVITIES, 16 5% «{_ 3339] OTHER RETAIL IN SPECIALIZED STORE (NONIND) a 37% «| 3211 JOTHER RETAIL IN SPECIALIZED STORE (IND) 16 31% 9309 |OTHER SERVICE ACTIVITIES 9 0% 5190 OTHER WHOLESALING 19 5396 JOTHER WHOLESALING-GEN.MERCHANDIZE (NONIND)|___Is 7% 3231 [PHARMACEUTICALS (IND) 16 50% S231 [PHARMACEUTICAL (NON-IND.) 4% | 2221 PRINTING SERVICES (NON-IND.) 38 1% | 2321 [PRINTING SERVICES (IND) 13 3084 [8512 PRIVATE, MEDICAL, DENTAL.& OTHER HEALTIV ACTIVITIES OORUINO) 7 o% sx[_ 8512 |PRIVATE, MEDICAL, DENTAL & OTHER HEALTH ACTIVITIES ANDI] 30 0% | PROFESSIONALS - ACCOUNTING/AUDITING 25. 13%, «|_ _|PROFESSIONALS - LEGAL ACTIVITIES 34 M0 «i REAL ESTATE - LESSOR (NON-IND) 280 396 el REAL ESTATE - LESSOR (IND) 33 66% Lal [REAL ESTATE - DEVELOPER 95 10% Certified Correct; = NELSON MAASPE Approved: Deputy Commnissioner a Chairman, Benchmarking Commitee IMS. FENARES Commissioger offinternal Revenue O139n7ANNEX ACCEPTABLE BENCHMARK RATES Pursuant to RMO 5 - 2012 As of October 16, 2012 REVENUE REGION Nos.: 5-Caloocan, 6-Manila, 7-Quezon City & 8- Makati a Co a ee eer ws] 5521/5529 [RESTAURANT (FINE-DINING) 17 35% 47.82 S74 co 52175529 — RESTAURANTS (FRANCHISE, FASTFOOD)- a aie [3 9 ee ee 5} ee 2 cc 5521/5529 __ [RESTAURANTS (BARS, CANTEENS) 29 | 45% 39.73 477 Se ee ee ig ee ia 5239 JRETAIL - ELECTRICAL SUPPLY (NON-IND.). 10 40% 20.02 240 See rc a a $235. IRETAIL - OFFICE SUPPLIES (NON-IND.) 25 56% 3177 381 5235, IRETAIL - OFFICE SUPPLIES (IND) 1s 33% 27.72 333 Sy — EAE SEE aS eS 33 $233 |SALE OF HOUSEHOLD APPLIANCES u 55% 41.08 4.93 ee nes ia 3030 [SALE OF MOTOR PARTS (IND) ga 4% 34.30 4.12 Se =} ee $8 eee EE a Saree bpm Approved: - Deputy Commissioner Chairman, Benchmarking Committoe 013907