Section 3A.02b. Wholesalers

Section 3A.02b. Wholesalers, distributors, importers, or dealers of any article of commerce of whatever kind or nature in accordance with the following schedule:

With Gross Sales or Receipts for the preceding Calendar Year in the Amount of
Amount of Tax Per Annum

Less than PhP1,000.00
PhP 22.00

1,001.00 or more but less than 2,000.00
40.00

2.001.00 or more but less than 3,000.00
60.00

3,001.00 or more but less than 4,000.00
86.00

4,001.00 or more but less than 5,000.00
120.00

5,001.00 or more but less than 6,000.00
145.00

6,001.00 or more but less than 7,000.00
173.00

7,001.00 or more but less than 8,000.00
198.00

8,001.00 or more but less than 10,000.00
225.00

10,001.00 or more but less than 15,000.00
264.00

15,001.00 or more but less than 20,000.00
330.00

20,001.00 or more but less than 30,000.00
396.00

30,001.00 or more but less than 40,000.00
528.00

40,001.00 or more but less than 50,000.00
792.00

50,001.00 or more but less than 75,000.00
1,188.00

75,001.00 or more but less than 100,000.00
1,583.00

100,001.00 or more but less than 150,000.00
2,243.00

150,001.00 or more but less than 200,000.00
2,903.00

200,001.00 or more but less than 300,000.00
3,958.00

300,001.00 or more but less than 500,000.00
5,278.00

500,001.00 or more but less than 750,000.00
7,917.00

750,001.00 or more but less than 1,000,000.00
10,556.00

1,000,001.00 or more but less than 2,000,000.00
11,996.00

2,000,001 or more
60% of 1%


The businesses enumerated in Section 3A.02 sub-section (a) above shall no longer be subject to the tax on wholesaler, distributors, or dealers as provided in this subsection.

Section 3A.02c. On the exporter and on manufacturers, millers, producers, wholesalers, distributors, dealers, or retailers of essential commodities enumerated hereunder at a rate of one-half (1/2) of the rates prescribed under subsections (a), (b) and (d), respectively, of this Section:

(1) Rice and corn;

(2) Wheat or cassava flour, meat, dairy products, locally manufactured, processed or preserved food, sugar, salt and other agricultural, marine and fresh water products, whether in their original state or not;

(3) Cooking oil and cooking gas;

(4) Laundry soap, detergents, and medicines;

(5) Agricultural implements, equipment and post-harvest facilities, fertilizers, pesticides, insecticides and other farm inputs;

(6) Poultry feeds and other animal feeds;

(7) School Supplies; and

(8) Cement

Taxpayers dealing in essential and non-essential commodities or both shall present their separate books of accounts for essential and non-essential items for certification when paying taxes and/or fees. Provided, that, when the sales are not made separate or segregated in their books of accounts, the sales shall be treated as sales for non-essential commodities.

For purposes of this Section, the term exporters shall refer to those who are principally engaged in the business of exporting goods and merchandise as well as manufacturers and producers whose goods or products are both sold domestically and abroad. The amount of export sales shall be excluded from the total sales and shall be subject to the rates not exceeding one-half (1/2) of the rates prescribed under paragraphs (a) (b) and (d) of this Section.

Section 3A.02d. On retailers, the rate of two and seventy-five percent (2.75%) per annum shall be imposed on gross sales not exceeding PhP400, 000.00 while the rate of one and fifty percent (1.50%) per annum shall be imposed on sales in excess of the first PhP400, 000.00

Barangays, however, shall have the exclusive power to levy taxes on gross sales or receipts of the preceding calendar year of PhP50, 000.00 or less.