Output

Question 1

Ph to Ph transfer of goods and cargoes by domestic Air and Sea Carriers

Answer 1

12%

Question 2

Ph to Ph transfer of passenger by domestic air and Sea Carriers

Answer 2

12%

Question 3

Ph to International transfer by Registered Domestic Air and Sea Carriers

Answer 3

0%

Question 4

Laboratory services and sale of drugs for in-patient

Answer 4

Exempt

Question 5

Educational Services (public and private)

Answer 5

Exempt

Question 6

Monthly rental of residential units not exceeding 15k

Answer 6

Exempt 3% OPT

Question 7

Services by banks and non-financial, non-bank intermediaries

Answer 7

Exempt

Question 8

Transport of PASSENGERS by international carriers doing business in Ph

Answer 8

Exempt

Question 9

Transport Ph to Int by non-registered Domestic Air and Sea Carriers

Answer 9

Exempt

Question 10

Sale of drugs and medicine to out-patients

Answer 10

12%

Question 11

Sale of raw materials and packaging to non-residents

Answer 11

12%

Question 12

Services performed by subcontractors in processing converting and manufacturing goods

Answer 12

12%

Question 13

Tax of common carrier engaged in the transport of cargoes and goods

Answer 13

12%

Question 14

Lease of commercial units

Answer 14

Generally: subject to VAT

Subject to OPT if non vat registered and AGRS is <= 3,000,000

Question 15

Non-VAT entity rendered services. Annual gross receipts exceeds 3,000,000.
What is:
Amount to be paid by customer?
VAT payable by the entity.

Answer 15

The value of services (exclusive of VAT)

12% of value of services