PROVINCE

TAX IMPOSED TAX RATE TAX BASE PERSON LIABLE TIME FOR PROCEEDS EXEMPTION
PAYMENT DISTRIBUTION
Transfer of Real Not more than 50% of Total consideration Seller, Donor, TR, 60 days from CARP, NG to
Property 1% or FMV ER date of E/D LGU, FG
Not more than 50% of Gross Annual Existing Business Books/materials
1% Receipts prescribed by
Printing and DepEd
Publication Not exceeding 1/20 of Capital Investment Newly Started
1% Business
Franchise Tax* Not more than 50% of Gross Annual Existing Business
1% Receipts
Not exceeding 1/20 of Capital Investment Newly Started
1% Business
Quarry Resources Not more than 10% FMV per cubic With Permit to Province 30%,
meter Extract City/Mun 30%,
Barangay 40%
Professional Tax Not exceeding 300 Php Reasonable amt Bar or PRC passer On or before Exc Gov’t EE
Jan 31/practice
Amusement Tax Not more than 30% Gross Receipts of Owner/Lessor of: Province 50%, O,C,D,R,P/A E,
Admission Fees T,C,CH,C,BS,OPA Municipality FS, MP, LOP
50%
Delivery Not exceeding 500 Php Truck, Van, Vehicle Deliverer/Distributo Exempt from
Truck/Van r peddler’s tax

* Requisites - tax subject has a secondary franchise; and its exercising its rights or privileges under such franchise within LGU territory

TAX IMPOSED
Manufacturers, processors,
distillers, etc., of liquors, etc.
Wholesalers, distributors, dealers
Exporters, manufacturers,
producers of essential commodity
BUSINESS Retailers*
TAX
Contractors and Independent
Contractors
Banks and other financial
institutions
Peddlers engaged in sale
Any business not specified
*Becomes Exclusively Taxed by Barangays:
1. If in cities, with gross sales/receipts of P50,000 or less
2. If in municipalities that of P30,000 or less
MUNICIPALITY
TAX BASE
Gross sales or receipts
Gross sales or receipts reach P6.5M
Gross sales or receipts
Gross sales or receipts reach P2M
Gross sales or receipts
Gross sales or receipts P400,000/less
Exceeds 400,000 Php
Gross receipts
Amounts to 2M Php or more
Gross receipts
Per peddler
Gross sales or receipts
TAX RATE
Graduated annual fixed tax
Percentage tax of 37.5% of 1%
Graduated annual tax
Percentage tax of 50% of 1%
Not exceeding ½ of the rates for the preceding
three and subsequent one
Annual percentage tax of 2%
Annual percentage tax of 1%
Graduated annual fixed tax
Percentage tax of 50% of 1%
50% of 1%
Not exceeding 50 Php
Graduated schedule not exceeding rates in 143