|
|
Min.
Wage |
|
Non-Agriculture
Except the following:
Establishments
:
Employing 11-15 workers
:
Employing not more than 10 workers
:
Employing more than 30 workers
:
Employing 20-30 workers
:
Employing less than 20 workers |
135.00 133.00 125.00 120.00 115.00
|
|
Agriculture
Plantation
Non-Plantation |
130.00 110.00
|
|
COLA* |
20.00 |
Source: Rules
Implementing Wage Order RB05-05
Taxation (Ordinance No. 010-92)
<
MAYOR’S PERMIT (Sec. 1)
| Particulars | Corporation | Partnership | Single Proprietorship |
|
8
On manufacturers, assemblers, repackers, processors, brewers, distillers,
rectifiers and compounders of liquor, distilled spirits and wines or
manufacturers of any article of commerce of whatever kind and nature |
P 200.00 |
P 180.00 |
P 160.00 |
| 8 On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature |
180.00 |
160.00 |
120.00 |
| 8 For retailers |
180.00 |
160.00 |
120.00 |
| 8 For exporters |
200.00 |
180.00 |
160.00 |
|
8 For all business
which may not fall under any of the foregoing, regardless of whether they be a
corporation, a partnership or a single proprietorship, a flat rate |
100.00 |
100.00 |
100.00 |
<
TRANSFER OF REAL PROPERTY OWNERSHIP
8
A tax of seventy-five percent (75%) of one percent (1%) is imposed on the
sale, donation, barter, or any other mode of transferring ownership or title of
real property. The tax is based on
the total consideration involved in the acquisition of the real property or its
fair market value, whichever is higher. In
the absence of such specific consideration, however, the assessed value of the
property shall be made the basis of the tax.
<
PRIVILEGE TAXES ON OCCUPATION AND BUSINESS
|
OCCUPATION AND BUSINESS |
AMOUNT |
|
Lawyers, Medical Practitioners,
Architects |
8 Three hundred
pesos (P 300.00) |
|
Statisticians, Land Surveyors,
Midwives |
8 Two hundred pesos
(P 200.00) |
<
OCCUPATION TAX
An annual tax at the following rate is levied on persons engaged in
occupation or calling:
|
OCCUPATION AND BUSINESS |
AMOUNT |
|
|
8 One hundred fifty
pesos (P 150.00) |
|
Instructors of Private/Public Universities and Colleges,
Hostesses |
8 One hundred pesos
(P 100.00) |
<
BUSINESS TAX (Sec. 4)
| Gross sales or receipts for the preceding year | Rate of tax
per annum |
| P 400,000.00 or less | 2.5% |
| More than P 400,000.00 | 1.0% |
8 Tax on business of dealers
in fermented liquors, distilled spirits and/or wine:
| 1. Wholesale dealers in foreign liquors | 2,000.00 |
| 2. Wholesale dealers in domestic liquors | 1,200.00 |
| 3. Retail dealers in foreign liquors | 1,000.00 |
| 4. Retail dealers in domestic liquors | 600.00 |
| 5. Retail dealers in vine liquors | 400.00 |
|
6. Wholesale dealers in fermented liquors |
1,000.00 |
| 7. Retail dealers in fermented liquors |
600.00 |
| 8. Retail dealers in tuba, basi and/or tapuy | 300.00 |
8
Tax on tobacco dealers and peddlers:
|
1. Wholesale leaf tobacco dealers |
P
900.00 |
| 2. Retail leaf tobacco dealers | 300.00 |
| 3. Wholesale tobacco dealers | 900.00 |
| 4. Retail tobacco dealers | 300.00 |
|
5. Wholesale peddlers of manufactured tobacco |
900.00 |
|
6. Retail peddlers of manufactured tobacco |
300.00 |
<
IMPOSITION OF TAX (Ordinance No. 709-74)
<
For manufacturers, importers or producers of
any article of commerce of whatever kind or nature, including brewers,
distillers, rectifiers, repackers and compounders of liquor, distilled spirits
and/or wine, the tax is according to the following progressive schedule:
|
With gross sales for the preceding |
Rate of tax per annum |
| Less than P 10,000.00 | P 225.00 |
| P 10,000.00 - 14,999.99 | 300.00 |
| 15,000.00 - 19,999.99 | 412.50 |
| 20,000.00 - 29,999.99 | 600.00 |
| 30,000.00 - 39,999.99 | 900.00 |
| 40,000.00 - 49,999.99 | 1,125.00 |
| 50,000.00 - 74,999.99 | 1,800.00 |
| 75,000.00 - 99,999.99 | 2,250.00 |
|
100,000.00 - 149,999.99 |
3,000.00 |
| 150,000.00 - 199,999.99 | 3,750.00 |
| 200,000.00 - 299,999.99 | 5,520.00 |
| 300,000.00 - 499,999.99 | 7,500.00 |
| 500,000.00 - 749,999.99 | 11,250.00 |
| 750,000.00 - 999,999.99 | 15,000.00 |
| 1 M - 1,999,999.99 | 18,750.00 |
| 2 M - 2,999,999.99 | 22,500.00 |
| 3 M - 3,999,999.99 | 27,000.00 |
| 4 M - 4,999,999.99 | 31,500.00 |
| 5 M - 6,999,999.99 | 36,000.00 |
| 7 M - 8,999,999.99 | 40,500.00 |
| 9 M - 11,999,999.99 | 45,000.00 |
| 12 M - 14,999,999.99 | 49,500.00 |
|
15 M - 17,999,999.99 |
54,000.00 |
| 18 M - 19,999,999.99 | 60,000.00 |
| For every P 500,000.00 in excess of P 20 M but not more than P 50 M |
750.00 |
|
For every P 500,000.00 in excess of P 50 M |
375.00 |
|
|
Min. |
Excess |
|
Residential/Public Bldg. |
83.00 (0-15 kwh) |
5.5331/kwh |
|
Commercial |
111.26 (0-20 kwh) |
5.5631/kwh |
|
Industrial |
18.00(demand change/kwh) |
No
data available |
|
Irrigation |
12.00 (demand change/kwh) |
No data available |
|
|
|
Excess |
|||
|
11-20 |
21-30 |
31-40 |
41
& above |
||
|
Residential/ |
115 |
27.72 |
14.25 |
16.00 |
18.00 |
|
Commercial/Industrial |
230 |
25.50 |
28.50 |
32.00 |
36 |