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CC Rate On Transfer Tax - Business Tax Various Location

This document outlines transfer and business tax rates and payees for 16 different Philippine locations. Transfer tax rates range from 50% to 82.5% of 1% of the total consideration, market value, or zonal value. Business tax rates for corporations range from 15% to 27.5% of 1% and are calculated based on total consideration, market value, or zonal value. The correct payee for taxes is also provided for each location, which is typically the city or provincial treasurer's office.

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MAUREEN BAN-EG
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736 views3 pages

CC Rate On Transfer Tax - Business Tax Various Location

This document outlines transfer and business tax rates and payees for 16 different Philippine locations. Transfer tax rates range from 50% to 82.5% of 1% of the total consideration, market value, or zonal value. Business tax rates for corporations range from 15% to 27.5% of 1% and are calculated based on total consideration, market value, or zonal value. The correct payee for taxes is also provided for each location, which is typically the city or provincial treasurer's office.

Uploaded by

MAUREEN BAN-EG
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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RATES FOR TRANSFER AND BUSINESS TAX PAYMENT AND CORRECT PAYEE

RATE ON BUSINESS TAX


LOCATION RATE ON TRANSFER TAX PAYEE
(if SELLER is CORPORATION)

75% of 1% whichever is higher on


1. Quezon City Total consideration, market value, zonal value 27.5% of 1% - Total Consideration OFFICE OF THE CITY TREASURER-QUEZON CITY
(Book-QC Revenue Code page 36 & 37)

2. Makati City 60% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-MAKATI
Total consideration, market value,

3. Valenzuela City 75% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-VALENZUELA
Total consideration, market value,

4. Navotas City 50% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-NAVOTAS
Total consideration, market value,

5. Malabon City 75% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-MALABON
Total consideration, market value,

6. Caloocan City 82.5% of 1% whichever is higher on 27 % of 1% - whichever is higher on OFFICE OF THE CITY TREASURER-CALOOCAN
Total consideration, market value, zonal value Total Consideration, MV & Zonal Value

7. San Juan City 60% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-SAN JUAN
Total consideration, market value,

8. City of Manila 82.5% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-MANILA
Total consideration, market value
Book-2013 Revenue Code -page 24

9. Mandaluyong City 75% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-MANDALUYONG
Total consideration, market value, zonal value

10. Pasay City 75% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-PASAY
Total consideration, market value

11. Taguig City 60% of 1% whichever is higher on Based on whichever is higher x 70% OFFICE OF THE CITY TREASURER-TAGUIG
Total consideration, Zonal Value, market value Amount derived from 70% x 75% of 1%
12. Marikina City 75% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-MARIKINA
Total consideration, market value

13. Pasig City 75% of 1% whichever is higher on Total Consideration x 15% of 1% OFFICE OF THE CITY TREASURER-PASIG
Total consideration, Zonal Value, market value

14. Las Piñas City 55% of 1% whichever is higher on Total Consideration x 70% x 0.55% OFFICE OF THE CITY TREASURER-LAS PIÑAS
Total consideration, market value

15. Antipolo City 75% of 1% whichever is higher on N/A OFFICE OF THE CITY TREASURER-ANTIPOLO
Total consideration, market value

16. Province of Rizal 50% of 1% whichever is higher on N/A PROVINCIAL TREASURER OF RIZAL
Total consideration, market value

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