receipts from services subject to percentage tax

BICAP FLOW

B BANKS AND NON BANKS

I INTERNATIONAL CARRIER
C COMMON CARRIERS, GARAGE KEEPER
A AMUSEMENT PLACES
P PSE SALES
F FRANCHISE
L LIFE INSURANCE COMPANIES AND FOREIGN INSURANCE COMPANIES
O OVERSEAS DISPATCH, MESSAGE OR CONVERSATION ORIGINATING FROM THE PHILIPPINES BY FRANCHISE GRANTEES OF TE
W WINNING FROM JAI-ALAI AND RACE TRACKS
RANCHISE GRANTEES OF TELEPHONE OR TELEGRAPH
SALES 280,374
CWT 14,019 5%
266,355
VAT 33,645 12%
Collections 300,000