BENCHMARK RATES

(Revenue Regions: Caloocan, Manila, Quezon City, & Makati)

MODEL BENCHMARK
PSIC INDUSTRY RESPONDENTS
(%) GPR IT RATE (%) VAT RATE (%)
7430 ADVERTISING 57 40 50.85 3.15 6.10
9214 ARTS-DRAMATICS MUSIC ETC(INC) 8 50 71.38 8.71 8.57
1561 BAKERY PRODUCTS 5 60 48.75 1.48 5.85
6429 BPO/CALL CENTERS 7 29 26.08 3.90 3.13
7414 BUSINESS & MGT CONSULTANCY SVCS 42 33 81.23 10.42 9.74
6311 CARGO HANDLING & FREIGHT FORWARDING 20 30 53.11 1.82 6.37
4520 CONSTRUCTION (NON-IND) 153 37 30.94 1.72 3.71
4520 CONSTRUCTION (IND) 33 36 39.83 6.01 4.78
6391 CUSTOMES BROKERAGE (NON-IND) 14 36 26.54 4.23 5.26
6391 CUSTOMES BROKERAGE (IND) 23 74 84.37 5.34 10.12
6392 FREIGHT & FORWARDING SVCS 29 38 62.69 1.41 7.52
6392 OPERATION OF FREIGHT TRANSPORT (IND) 11 45 34.06 1.33 4.09
6392/6013 TRUCKING/FORWARDING SVCS 16 56 47.11 2.28 5.65
5237 GASOLINE STATION (FUEL) (IND) 20 45 5.06 0.22 0.60
5141/5237 FUEL - LPG (IND) 14 50 5.99 0.23 0.72
GARMENTS - MANUFACTURING (NON-IND) 42 40 29.92 0.80 3.59
GARMENTS - MANUFACTURING (IND) 11 36 57.87 1.34 6.94
5232 GARMENTS - RETAIL (NON-IND) 45 38 41.43 1.16 4.97
5232 GARMENTS - RETAIL (IND) 21 29 24.71 0.57 2.96
5131 GARMENTS - WHOLESALE (NON-IND) 29 38 34.37 1.01 4.12
5131 GARMENTS - WHOLESALE (IND) 5 60 36.94 0.67 4.43
9302 HAIRDRESSING & OTHER TREATMENT 28 43 45.77 1.29 5.49
5143/5234 HARDWARE (NON-IND) 175 41 33.70 1.13 4.04
5143/5234 HARDWARE (IND) 173 38 30.33 1.35 3.64
5511 HOTELS & MOTELS 26 38 46.13 1.04 5.83
7492 INVESTIGATION / SECURITY SERVICES (NON-IND) 9 44 77.84 3.27 9.34
7492 INVESTIGATION / SECURITY SERVICES (IND) 37 46 67.15 2.55 8.06
7220 IT / SOFTWARE CONSULTANCY 22 41 51.05 1.77 6.13
7491 LABOR RECRUITMENT (NON-IND) 9 33 38.63 0.67 6.61
7491 LABOR / MANPOWER RECRUITMENT 52 44 41.07 2.54 5.72
LAND TRANSPORT (NON-IND) 5 40 41.61 4.00 10.47
5150 MACHINERY & EQUIPMENT (WHOLESALE) 5 40 26.69 1.34 3.20
7496 MANAGEMENT & ADM SVCS 7 43 74.17 4.25 8.90
MANPOWER SERVICE (NON-IND) 17 47 50.25 1.25 6.03
2811 MANUFACTURING - FABRICATED METALS 9 44 28.25 1.52 3.39
2620 MANUFACTURING - COMCRETE, CEMENT, ETC. 6 33 28.59 0.58 3.43
3999 MANUFACTURING - OTHER ARTICLES (NEC) 12 42 36.64 1.73 4.40
MANUFACTURING - FOOD PRODUCTS (NON-IND) 17 41 21.02 1.96 3.67
MANUFACTURING - FOOD (IND) 6 50 75.63 1.82 9.08
5122 WHOLESALE OF FOOD (IND) 7 43 16.22 0.25 1.95
MANUFACTURING - LEATHER SHOES 7 29 24.06 0.30 2.89
MANUFACTURING - PLASTICS (NON-IND) 48 29 25.02 0.90 3.27
MANUFACTURING - PLASTICS (IND) 8 63 45.72 4.88 5.49
2899 METAL PRODUCTS (NON-IND) 10 40 28.90 1.33 4.13
6703 NON-LIFE INSURANCE (NON-IND) 26 42 72.63 5.32 8.72
4539 OTHER BLDG COMPLETION ACTIVITIES (NON-IND) 5 60 35.74 1.29 4.29
7499 OTHER BUSINESS ACTIVITIES 16 56 27.46 1.18 3.30
5239 OTHER RETAIL IN SPECIALIZED STORE (NON-IND) 87 37 33.84 1.17 4.06
 BENCHMARK RATES
(Revenue Regions: Caloocan, Manila, Quezon City, & Makati)
MODEL BENCHMARK
PSIC INDUSTRY RESPONDENTS
(%) GPR IT RATE (%) VAT RATE (%)
5211 OTHER RETAIL IN SPECIALIZED STORE (IND) 16 31 21.25 0.91 2.55
9309 OTHER SERVICE ACTIVITIES 9 44 41.97 3.71 5.04
5190 OTHER WHOLESALING 19 53 21.60 1.22 2.59
OTHER WHOLESALING - GEN. MDSE (NON-IND) 15 47 31.64 1.27 3.80
5231 PHARMACEUTICALS (IND) 16 56 26.90 0.77 3.23
5231 PHARMACEUTICALS (NON-IND) 48 44 36.48 1.39 4.38
2221 PRINTING SERVICES (NON-IND) 38 45 27.60 1.22 3.37
2221 PRINTING SERVICES (IND) 13 31 40.32 1.47 4.84
PRIVATE, MEDICAL DENTAL & OTHER HEALTH SVCS
8512 7 43 75.99 6.59 9.12
(NON-IND)
PRIVATE, MEDICAL DENTAL & OTHER HEALTH SVCS
8512 30 60 100.00 12.01 12.00
(IND)
7412 PROFESSIONALS - ACCOUNTING, AUDITING (GPP) 25 48 100.00 0.00 12.00
7411 PROFESSIONALS - LEGAL ACTIVITIES (GPP) 34 41 84.62 0.00 10.15
7011 REAL ESTATE LESSOR (NON-IND) 280 39 86.74 8.33 10.41
7011 REAL ESTATE LESSOR (IND) 53 66 91.15 10.00 10.94
7012 REAL ESTATE DEVELOPER 95 40 71.59 7.81 8.59
5521/5529 RESTAURANTS (CAFES / FASTFOOD) 34 32 37.47 0.62 6.48
5521/5529 RESTAURANTS (FINE DINING) 17 35 47.82 0.62 5.74
5521/5529 RESTAURANTS (FRANCHISE, FASTFOODS) 22 41 33.23 1.09 3.99
5521 RESTAURANTS (IND) 19 26 30.56 1.47 4.56
5521/5529 RESTAURANTS (BARS, CANTEENS) 29 45 39.73 1.07 4.77
5521/5529 RESTAURANTS (IND) 145 30 37.38 1.17 4.48
5239 RETAIL - ELECTRICAL SUPPLY (NON-IND) 10 40 20.02 1.17 2.40
5236 REATIL - OFFICE MACHINES, EQUIPMENT 13 46 38.69 1.40 4.64
5235 RETAIL - OFFICE SUPPLIES (NON-IND) 25 56 31.77 0.65 3.81
5235 RETAIL - OFFICE SUPPLIES (IND) 15 33 27.72 0.73 3.33
5232 RETAIL SALE VIA STALL & MARKETS 5 60 19.09 0.58 2.29
5233 SALE OF HOUSEHOLS APPLIANCES 11 55 41.08 2.80 4.93
5030 SALE OF MOTOR PARTS (NON-IND) 71 48 33.33 1.11 4.02
5030 SALE OF MOTOR PARTS (IND) 43 44 34.30 1.24 4.12
6812 SECURITY DEALING ACTIVITIES 20 20 81.89 11.84 9.90
6351 TOURS & TRAVEL AGENCIES 43 37 70.12 2.26 8.41
X-X-X-X-X-NOTHING FOLLOWS-X-X-X-X-X