TAX ON SALES TO

VAT ON SENIOR CITIZEN &

IMPORTATION
Final Withholding VAT
Tax Rate
12 %
Tax Base
Payment for services rendered by
non-residents
PWD’s BY VAT
Senior Citizen
PWD
Tax Rate
3%
3%
Tax Base
Sales net of 20% discount
Sales net of 20% discount

Where to pay
When to pay
Bureau of Internal Revenue
Monthly whenever there is importation; On or before 10th day
Where to pay
When to pay
TAXPAYERS
Bureau of Internal Revenue
Due monthly, Payable in three installments
of the following month (for December- on or before January 25 Who to pay Non- VAT Business establishment
Who to pay Resident Purchaser

TAX ON SALES TO
FINAL
Tax Rate Tax Base SENIOR CITIZENS & Tax Rate Tax Base

WITHHOLDING
VAT on Importation

Where to pay
12%

Bureau of Custom
Total Landed Cost Senior Citizen

PWD’s BY NON-VAT
PWD’s
Vat exempt
12%
--
Sales net of discount

When to pay Monthly whenever there is importation; On or before 10th day Where to pay Bureau of Internal Revenue

Who to pay VAT of the following month (for December- on or before January 25
Resident Purchaser
When to pay

Who to pay
TAXPAYER Due quarterly; paid in three installments ( 20/25 days from end
of month
VAT Registered/able Business establishment
 PERCENTAGE TAX ON
PERCENTAGE TAX ON TELEPHONE COMPANIES
DOMESTIC
International carriers
Tax Rate
CARRIERS
3%
Tax Base
AND
Quarterly gross receipt from the Radio or TV broadcasting 3%
ON
Tax Rate
OVERSEAS Tax Base
annual gross receipt that do not
transport of cargoes, excess companies exceed P10M

KEEPERS OFplace baggage, or mails regardless of the

GARAGE
where they actually billed. Gas water utilities
COMMUNICATIONS
2% Gross Sales

Where to pay Bureau of Internal Revenue

Where to pay Bureau of Internal Revenue When to pay Due quarterly, Payable in three installments
When to pay Due quarterly, Payable in three installments Who to pay Radio, TV, Gas and Water Franchises
Who to pay International Carriers

PERCENTAGE TAX
ON INTERNATIONAL Tax Rate Tax Base
PERCENTAGE Tax Rate Tax Base
Domestic Carriers and 3% Gross Receipts on transport of Overseas Communications 10% Gross receipts from outgoing calls
Keepers of Garage
CARRIERS passengers by land
TAX ON
Where to pay Bureau of Internal Revenue
Where to pay Bureau of Internal Revenue
When to pay
Who to pay
Due quarterly, Payable in three installments
Common carriers include cars for rent, transportation
contractors, persons who transport passengers for hire.
When to pay
Who to pay
FRANCHISES
Due quarterly, Payable in three installments
Telephone Companies
 PERCENTAGE TAX PERCENTAGE TAX ON
Tax Rate Tax Base

ON LIFE INSURANCE
Places of boxing exhibitions 10% Gross receipt
WINNINGS ON HORSE
Sale by PSE broker
Tax Rate
½ of 1%
Tax Base
gross selling price or gross value in
Places of professional 15% Gross receipt
money of the shares sold
PREMIUMS
basketball games

Cockpits, cabarets, night or 18% Gross receipt

RACE AND JAI-ALAI
Sale by IPO 4%, 2%, 1% gross selling price or gross value in
day clubs money of the shares sold
Jai-alai and race tracks 30% Gross receipt

Where to pay Bureau of Internal Revenue

Where to pay Bureau of Internal Revenue When to pay Within 5 banking days from collection
When to pay Due quarterly, Payable in three installments Who to pay Seller or transferor remitted by broker
Who to pay Amusement Places

PERCENTAGE TAX
PERCENTAGE TAX ON SALE OF STOCKS
Tax Rate Tax Base Tax Rate Tax Base
Life insurance premiums
ON AMUSEMENT 2% Premium collected THROUGH PSE
Straight bets
Combination bets
10%
4%
Net winnings
Net winnings
Agents of Foreign 4% Premium paid
Insurance

Where to pay
PLACESBureau of Internal Revenue
Where to pay
When to pay
Who to pay
Bureau of Internal Revenue
Due quarterly, Payable in three installments
Winner
When to pay Due quarterly, Payable in three installments
Who to pay Life Insurance Companies and agents
 PERCENTAGE
Mixed Type of Sales
Tax Rate
12%
Tax Base
Total VATable sales and receipts
Multiple Business 12% Total VATable sales and receipts
from VATable businesses
VAT ON SALES TO
TAX ON BANKS
With Branches

Corporations with
12%

12%
Aggregate sales and receipts of head
and branch
Individual Sales and receipts
Sale of gods
GOVERNMENT 12%
Tax Rate Tax Base
gross selling price, but fair value if
selling price is unreasonably lower
Subsidiaries
Married 12% Individual Sales and receipts
Where to pay Bureau of Internal Revenue
When to pay In month of sale
Where to pay Bureau of Internal Revenue Who to pay Seller of goods
When to pay Due quarterly; paid in three installments (20/25 days from end
of month)
Who to pay VAT registered/able business establishment

VAT ON GOODS
Short Term 5%
Tax Rate Tax Base
Interest Income REGULAR OUTPUT
Sales to Government and
Tax Rate
5%
Tax Base
Total sales and receipts

AND SERVICES
Long Term 1% Interest income GOCCs

VAT ON SALE OF
Where to pay Bureau of Internal Revenue
When to pay 25th of next following month Where to pay Withheld at source
Who to pay Banks
When to pay
Who to pay GOODS
Immediately paid at source for every transaction
VATable registered/able business establishment
 REGULAR OUTPUT
REGULAR OUTPUT
Sale of real property 12%
Tax Rate Tax Base
gross selling price(higher of Tax Rate
VAT ON Export Sales
0%
fair value or selling price) Tax Base Total Export Sales

VAT ON SALE OF TRANSACTION Total Foreign Currency Denominated Sales

Total sales under special laws and international
agreements
Where to pay
When to pay
SERVICES
Bureau of Internal Revenue
in the month of sale or spread throughout the collection
period under the installment method
DEEMED SALES
Who to pay Dealer Where to pay n/a
When to pay n/a
Who to pay n/a

REGULAR OUTPUT
Sale of services 12%
Tax Rate Tax Base
Gross receipts
VAT ON EXPORT
Transaction deemed sale 12%
Tax Rate Tax Base
Fair Value of deemed sale

When to pay
VAT ON SALE OF
Where to pay Bureau of Internal Revenue
In month of sale Where to pay
SALES OF
Bureau of Internal Revenue
Who to pay Seller of services When to pay In month deemed sold

REAL PROPERTY Who to pay

PROPERTIES
Seller
 REGULAR INPUT
VAT ON EXPORT Presumptive Input VAT
Tax Rate
4%
Tax Base
Gross value in money of their
Transitional Input VAT
SALES OF SERVICES
Tax Rate
2%
Tax Base
Vatable Beginning inventories in the
month of registration
VAT purchase of primary agricultural
products used in production

When creditable Monthly on filing output VAT

When creditable Month of registration as VAT-taxpayer Whom creditable Processors of Sardines, Mackerel, Milk, Cooking oil, Packed
Whom creditable Newly VAT-registered persons Noodles and Refined Sugar

Export Sales Tax Rate Tax Base

Tax Rate 0% Regular Input VAT 12% Domestic Purchase of Goods,
Tax Base TRANSITIONAL
Total sale of services to non-residents
Total Effectively zero sales of services
PRESUMPTIVE INPUT services, properties or importation

Total transport of passengers and cargoes by

INPUT VAT
domestic carriers to foreign countries
Total sale of power or fuel generated renewable
When creditable VAT Properties- month of purchase; services- month paid;
importation of goods- month VAT is paid; depreciable
source of energy properties- month of purchase or amortized (shorter of
useful life and 60 months)
Whom creditable VAT-registered persons

Where to pay n/a

 ADVANCED
STANDARD VAT ON SALE
sugar
INPUT VAT
Advanced VAT on Refined
Tax Rate
12%
Tax Base
1400/ 50kg. bag OF FLOUR BY
Tax Rate
Tax Base
Advanced VAT on Transport of Timber Products
12%
Per cubic centimeter of each species of naturally grown
timber
Where to pay
When to pay
Who to pay
BIR, revenue collection officer, municipal treasurer
Before withdrawal at the point of production
Owner or seller
Where to pay
When to pay
MILLERSBIR, revenue collection officer, municipal treasurer
In advance before transport
Who to pay Owner or seller

ADVANCED
ADVANCED VAT ON
VAT ON TRANSPORT OF
Advanced VAT on Flour by Millers
NATURALLY GROWN AND
REFINED
Standard Input VAT
Tax Rate
7%
Tax Base
Sales to Government and GOCC’s
Tax Rate
Tax Base
12%
a. imported
PLANTED
75%* 105* (a+b) TIMBER
b. purchased from traders- 75% of the sum of:
- Invoice value, Estimated freight + 5% of the sum of the
When creditable
SUGAR
Monthly on filing output VAT first two PRODUCTS
Whom creditable Sellers to Government and GOCCs
Where to pay Bureau of Customs/ Bureau of Internal revenue
When to pay Prior to delivery of wheat by trader
Who to pay Flour miller
 Flash Cards for Business and
Transfer Tax
TAX ON Tax Rate Tax Base
6% Capital Gain Higher of Fair Value or Gross Selling
Submitted by:

DONATION TO
Where to pay
Tax Price

BIR, revenue collection/district officer, municipal treasurer,

Bangsoy, Caryn P.

office of commissioner Gawid, Deborah C.

When to pay
Who to pay RELATIVES 30 days after donation
Donor

TRANSFERS FOR
INSUFFICIENT
CONSIDERATION Tax Rate INVOLVING Tax Base
Donation to Relatives Progressive tax Progressive tax base
REAL PROPOERTY
rate

Where to payCLASSIFIED AS
BIR, revenue collection/districtCAPITAL
officer, municipal treasurer,
office of commissioner
When to pay
Who to pay
30 days after donation
Donor
ASSETS