Beruflich Dokumente
Kultur Dokumente
Regular VAT
Transitional
Presumptive
Final WHT to Govt
Standard Input VAT on sales to GOVT
12%
2%
4%
5%
7%
OPT
Air/Water: DomCarrier Intl Route (MNL-HKG)
Air/Water: DomCarrier Dom Route (MNL-CEB)
Air/Water: IntlCarrier Intl Route (MNL-SFO)
Land: Common Carrier (subj to a floor gross receipt)
***Adjustment Factor of limit (common carrier)
Amusument: Doubles, Forecast, Trifecta, Ouinella
Amusument: Owner of winning horse and other races
Amusument: Jai-alai
Amusument: Cabaret, Day/night clubs,Cockpit
Amusment: PBA
0%
12%
3%
3%
2736.68%
4%
10%
30%
18%
15%
Amusement: Boxing
10%
10%
3%
VAT
2%
12%
1/2 of 1%
5%
4%
2%
1%
5%
1%
0%
7%
7%
NA
VAT Tresholds
at least 100K
at least 1919500
at least 1919500
at least 3199200
up to 1m of purchase price excluding VAT
greater than 1m purcahse price excluding vat
OPT or VAT
VAT
Low Cost Housing - Residential Lot
Low Cost Housing - House and Lot
deduct immediately as input VAT
allocate over useful life or 60months, shorter
VAT Qualifications
Group 1: Exempt on Import and Sale - AFBV
Group 2: Exempt on Sale only - C3ER
of
of
of
of
of
of
of
of
of
gross receipts
quarterly gross receipts
gross receipts
gross receipts
winnings less cost of ticket
winnings less cost of ticket
gross receipts
gross receipts
gross receipts
of
of
of
of
of
of
gross receipts
sales price
premium (except LIF refunded w/in 6 mos, premiums collected outside PH)
gross selling price
gross selling price
gross selling price
Non- Bank
60months, shorter
s)
dit non-electric coop])
subj to 0%, input tax CREDITED or REFUNDED)
EG, cannot be claimed as input tax)
ffects
5%
1%
NA
NA
NA
5%