Common Carrier by Land- passenger 3% percentage tax

Common Carrier by Land- cargoes 12% Vat

Common Carrier by sea 12 % vat

Common Carrier by air 12% vat

International carrier- passenger EXEMPT

International carrier- cargo, baggage, mails 3% percentage tax

Non life insurance 12% vat

Life insurance 2% percentage tax on premiums collected

Bank-short term loans 5% percentage tax

Bank-long term loans 1% percentage tax

Franchise grantees-electricity 12% vat

Franchise grantees-gas 2% percentage tax

Franchise grantees-telephone-inbound calls EXEMPT (0%)

Franchise grantees-water 2% percentage tax

Franchise grantees-telephone-outbound calls 10% percentage tax

Cinemas operators 12% Vat

Cockpit operators 18% percentage tax

Places of Professional basketball exhibitions 15% percentage tax

Places of Professional boxing exhibitions 10% percentage tax

Bowling alleys 12% vat

Night or say clubs and cabarets 18% percentage tax

Jai-alai operators 30% percentage tax