Beruflich Dokumente
Kultur Dokumente
1 Persons exempt from VAT under Section 109 (W) Gross Receipts on sale or lease of goods, properties or services 3%
2 International Carriers:
International air/shipping carriers doing Gross Receipts from transpot of cargo from the Philippines to
3%
business in the Philippines another country
3 Franchise Grantees:
Sale, Barter, Exchange of Shares of Stock Listed and Trased through the Local Stock Exchange or Through Initial
11 Public Offering
Sale, barter, exchange or other disposition of Gross selling price or gross value in money of 1%
shares of stock listed and traded through the
Local Stock Exchange other than the sale by a
dealer of securities [Sec. 127 (A)]
Up to 25% 4%
Over 33 1/3% 1%