On transfer of Real Property Ownership (Sec.
135) At the rate of not more than 50% of 1% of the total consideration involved in the
On business of printing and publication (Sec. 136)
Franchise Tax (Sec. 137)
On sand, gravel, and other quarry resources (Sec. 138)
Professional Tax (Sec. 139)
Amusement Tax (Sec.140)
Annual Fixed Tax for every delivery truck or van of manufacturers or producers,
wholesalers of, dealers, or retailers in, certain products (Sec. 141)
acquisition of the property or the fair market value in case the monetary
consideration involved in the transfer is not substantial, whichever is higher
At a rate not exceeding 50% of 1% of the gross annual receipts for the preceding
calendar year.
In the case of a newly started business, the tax shall not exceed 1/30 of the 1% of the
capital investment.
In the succeeding calendar year, regardless of when the business started to operate,
the tax shall be based on the gross receipts for the preceding calendar year.
At the rate not exceeding 50% of the 1% of the gross annual receipts for the
preceding calendar year based on the incoming receipt, or realized, within its
territorial jurisdiction.
In the case of a newly started business, the tax shall not exceed 1/20 of 1% of the
capital investment.
In the succeeding calendar year, regardless of when the business started to operate,
the tax shall be based on the gross receipts for the preceding calendar year.
Not more than 10% of fair market value in the locality per cubic meter of ordinary
stones, sand, gravel, earth, and other quarry resources
The proceeds of the tax on sand, gravel, and other quarry resources shall be
distributed as follows:
(1) Province – 30%
(2) Component city or municipality where the sand, gravel, and other quarry
resources are extracted – 30%
(3) Barangay where the sand, gravel, and other quarry resources are extracted
– 40%
At such amount and reasonable classification as the sangguniang panlalawigan may
determine but shall in no case exceed P300.
Not more than 30% of the gross receipts from admission fees.
In an amount not exceeding P500