|
|
TAXES,
LICENSES AND FEES
| |
RATE OF TAX
PER ANNUM |
|
On Retailers |
|
|
With Gross Sales or Receipts for the preceding calendar year in
the amount of P 400,000.00 or less |
1% |
|
More than P 400,000.00 |
.5% |
|
On Dealers in Fermented Liquors, etc. |
|
|
With Gross Sales or Receipts for
preceding calendar year in the amount of: |
|
|
Less than P 10,000.00 |
165.00 |
|
10,000 or more but less than 15,000 |
220.00 |
|
15,000 or more but less than 20,000 |
302.00 |
|
20,000 or more but less than 30,000 |
440.00 |
|
30,000 or more but less than 40,000 |
660.00 |
|
40,000 or more but less than 50,000 |
825.00 |
|
50,000 or more but less than 75,000 |
1,320.00 |
|
75,000 or more but less than 100,000 |
1,650.00 |
|
100,000 or more but less than 150,000 |
2,200.00 |
|
150,000 or more but less than 200,000 |
2,750.00 |
|
200,000 or more but less than 300,000 |
3,850.00 |
|
300,000 or more but less than 500,000 |
5,500.00 |
|
500,000 or more but less than 1,000,000 |
10,000.00 |
|
1,000,000 or more but less than 2,000,000 |
13,750.00 |
|
2,000,000 or more but less than 3,000,000 |
16,500.00 |
|
3,000,000 or more but less than 4,000,000 |
19,800.00 |
|
4,000,000 or more but less than 5,000,000
|
23,100.00 |
|
5,000,000 or more but less than 6,500,000 |
24,375.00 |
|
6,500,000 or more |
At a rate not exceeding 37.5% of 1%
|
|
For Manufacturers, Importers and Producers of Any
Article of Commerce |
|
|
With Gross Sales of Receipts for Preceding Calendar
Year in the Amount of: |
|
|
Less than P 10,000.00 |
82.50 |
|
10,000 or more but less than 15,000 |
110.00 |
|
15,000 or more but less than 20,000 |
151.00 |
|
20,000 or more but less than 30,000 |
220.00 |
|
30,000 or more but less than 40,000 |
330.00 |
|
40,000 or more but less than 50,000 |
412.00 |
|
50,000 or more but less than 75,000 |
660.00 |
|
75,000 or more but less than 100,000 |
825.00 |
|
100,000 or more but less than 150,000 |
1,100.00 |
|
150,000 or more but less than 200,000 |
1,375.00 |
|
200,000 or more but less than 300,000 |
1,925.00 |
|
300,000 or more but less than 500,000 |
2,750.00 |
|
500,000 or more but less than 1,000,000 |
4,000.00 |
|
1,000,000 or more but less than 2,000,000 |
5,000.00 |
|
2,000,000 or more but less than 3,000,000 |
6,875.00 |
|
3,000,000 or more but less than 4,000,000 |
8,250.00 |
|
4,000,000 or more but less than 5,000,000
|
9,900.00 |
|
5,000,000 or more but less than 6,500,000 |
11,550.00 |
|
6,500,000 or more |
12,187.50 |
| |
At a Rate of 18.75% of 1% |
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