Other Percentage Taxes (OPT)
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KINDS OF PERCENTAGE TAXES: 1) Tax on person exempt from value-added tax (Sec. 116); 2) Percentage tax on domestic carriers and keepers of garages (Sec. 117); 3) Percentage tax on international carr ... iers (Sec. 118); 4) Tax on franchises (Sec. 119); 5) Tax on overseas dispatch, message or conversation originating from Philippines (Sec. 120); 6) Tax on banks and non-bank financial intermediaries (Sec. 121); 7) Tax on other non-bank financial intermediaries (Sec. 122); 8) Tax on life insurance premiums (Sec. 123); 9) Tax on agents of foreign insurance companies (Sec. 124); 10) Amusement taxes (Sec. 125); 11) Tax on winnings (Sec. 126); 12) Tax on sale, barter or exchange of shares of stock listed and traded through the local stock exchange or through initial public offering (Sec. 127). TAX ON PERSONS EXEMPT FROM VALUE-ADDED TAX (Sec. 116). [Show More]
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