|
|
TAXES,
LICENSES AND FEES
|
On Retailers |
|
With gross sales/receipts
for the preceding year of P400,000.00 or less |
2.5% - Rate of Tax Per
Annum |
|
With gross sales/receipts
for the preceding year of more than P400,000.00 |
1% - Rate of Tax Per Annum
|
|
On Dealers in fermenting
liquors, distilled spirits and/or wines |
|
Wholesale dealers of foreign
liquors |
2000 |
|
Wholesale dealers of
domestic liquors |
1200 |
|
Retail dealers of foreign
liquors |
1000 |
|
Retail dealers of domestic
liquors |
600 |
|
Retail dealers of vine
liquors |
400 |
|
Wholesale dealers of
fermented liquors |
1000 |
|
Retail dealers of fermented
liquors |
600 |
|
Retail dealers of tuba, basi
and tapuy |
300 |
|
On Tobacco dealers and
peddlers |
|
Wholesale leaf tobacco
dealers |
900 |
|
Retail leaf tobacco
dealers |
300 |
|
Wholesale tobacco
dealers |
900 |
|
Retail tobacco dealers |
300 |
|
Wholesale peddlers of
manufactured tobacco |
900 |
|
Retail peddlers of
manufactured tobacco |
300 |
|
For manufacturers, importers
or producers of any article of commerce of whatever kind or nature,
including brewers, distillers, rectifiers, repackers and compounders of
liquors, distilled spirits and/or wine |
|
Less than P10,000.00 |
225 |
|
10,000.00-14,999.99 |
300 |
|
15,000.00-19,999.99 |
412.5 |
|
20,000.00-29,999.99 |
600 |
|
30,000.00-39,999.99 |
900 |
|
40,000.00-49,999.99 |
1125 |
|
50,000.00-74,999.99 |
1800 |
|
75,000.00-99,999.99 |
2250 |
|
100,000.00-149,999.99 |
3000 |
|
150,000.00-199,999.99 |
3750 |
|
200,000.00-299,999.99 |
5520 |
|
300,000.00-499,999.99 |
7500 |
|
500,000.00-749,999.99 |
11250 |
|
750,000.00-999,999.99 |
15000 |
|
1,000,000.00-1,999,999.99 |
18750 |
|
2,000,000.00-2,999,999.99 |
22500 |
|
3,000,000.00-3,999,999.99 |
27000 |
|
4,000,000.00-4,999,999.99 |
31500 |
|
5,000,000.00-6,999,999.99 |
36000 |
|
7,000,000.00-8,999,999.99 |
40500 |
|
9,000,000.00-11,999,999.99 |
45000 |
|
12,000,000.00-14,999,999.99 |
49500 |
|
15,000,000.00-17,999,999.99 |
54000 |
|
18,000,000.00-19,999,999.99 |
60000 |
|
For every P500,000.00 in
excess of P20,000.00 but not more than P50,000.00 |
750 |
|
For every P500,000.00 in
excess of P50,000.00 |
375 |
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