TYPE OF TAX TAX FORM TAX PAYERS

disposition (WHERE
of capital assetsIT ISlocated
IMPOSED?) in the APPLICABLE TAX RATE
Capital Gains Tax National Philippine
acceptance, assignment, sale or transfer of an
Documentary Stamp Tax National obligation,
more persons rights,
whoorare property
living at inciden
the time of the
Donor’s Tax National transfer.
certain transfers which are made by law as
Estate Tax National equivalent
person’s income, to testamentary
emoluments, disposition.
profits and the
Income Tax National like.
annual sales or receipts do not exceed
Percentage Tax National P550,000
properties and (realare not VAT-registered.
or personal) or vendors of
Value-Added Tax National services.
consumption or any other disposition. It is also
Excise Tax National imposed
government on things
through thattheare BIR imported.
or authorized
Expanded Withholding Tax National accrediting agent.
the full and final payment of the Income Tax
Final Withholding Tax National due from the
payments payee on
to private the said income.
individuals, corporations,
Withholding Tax on Government Money
Payments National partnerships and/or associations.
any other mode of transferring ownership or
Tax on Transfer of Real Property Ownership Local tax
title levied
of realby cities or municipalities to every
property
receipts,
inhabitantpamphlets,
of the Philippinesand others of similar
eighteen (18)
Tax on Business of Printing and Publication Local nature.
years
incoming receipt, or realized, within regularly
of age or over who has been its
Franchise Tax Local employed
territorial
creeks, and onother
a wage
jurisdiction. publicor salary
watersbasiswithinforitsat
Tax on Sand, Gravel and Other Quarry least thirty (30) consecutive working days
Local territorial
engaged jurisdiction.
Resources during anyincalendarthe exercise year,ororpractice of his
who is engaged in
Professional Tax Local profession
business orrequiring
circuses, boxing occupation, government
stadia, or who
and other examination
owns realof
places
rentals,
property fees or
ancharges
withwhether aggregate imposed by the
directlyassessed
Amusement Tax Local amusement. value of
Van of Manufacturers or Producers, consumers,
municipality/city to grantees or fishery
of indirectly, within
One
fees thousand
for the pesos (P1,000.00) or more, or
Wholesalers of, Dealers, or Retailers in, Certain Local the
based province.
privileges
is on insealing
the the
schedule
and licensing
municipal/cityof file
of weights
anwaters,
rates prescribede.g.,
who
and required
measures
establishments
fishery privileges
by
at
with
to
law
such to
reasonable
gross
erect sales
fish
income
of
corrals,rates
receiptsasby
tax
oysters, of
Tax on Business Local the local
return. government code, as amended.
Fees for Sealing and Licensing of Weights and shall
mussels beCommunity
the preceding prescribed
or calendar
other
tax
aquatic
isyear
by the also
beds ofimposed
sangguniang
Fifty
or
onbayan
thousand
bangus fry
Local every
of the corporation
pesos municipality
(P50,000.00) no
oror matter
less, how
city. in the created
case ofor
Measures areas
organized,and others
whether as mentioned
domestic or in the
residentlocal
Fishery Rentals, Fees and Charges Local cities
governmentand Thirty
code, thousand pesos (P30,000.00)
fees
foreign,
or
or
less, in
charges
engaged
the case inas
that or
of
amended
may
doing be collected
businessatby
municipalities,
the
ina the
rate
Community Tax be levied by the barangays on Local barangays
Philippines.
fee for
collected byone services
barangays rendered
upon on in connection
issuance of
Taxes that may not exceeding percent (1%) such gross
with the regulations
barangay clearance or – athe use
document of barangay-
required for
stores or retailers with fixed business Local sales or receipts.
owned properties or
many government service facilities,
transactions, such as such as
when
establishments
Service Fees or Charges Local palay, copra, or tobacco dryers.
applying for business permit with the city or
Barangay Clearance Local municipality.
ABLE TAX RATE