COMPETITIVENESS PROFILE OF MATI CITY
A. BUSINESS / INVESTMENT GROWTH
1. Registered Establishments
|
Year
|
Number
|
|
2005
|
1, 777
|
|
2006
|
1, 066
|
|
2007
|
1, 120
|
|
2008
|
1, 316
|
|
2009
|
1,125
|
Source: Permits & License, 2009 (April 1)
2. New Building Construction
|
Year
|
Res.
|
Comm.
|
Inst.
|
TOTAL
|
|
2006
|
46
|
12
|
8
|
66
|
|
2007
|
39
|
24
|
4
|
67
|
|
2008
|
80
|
19
|
8
|
107
|
Source: City Engineer’s Office
B. DYNAMISM OF THE LOCAL ECONOMY
Lnad Area- 79,109 has.
1. Internal Market Size
Population (NSO 2007) - 122,046
No. Of Households - 24,409
Urban - 15,030
Rural - 9,379
Expenditure Pattern: (BSES Survey 2007)
2. Market Reach
|
Area
|
Population
|
YEAR
|
|
DAVAO. OR.
|
486, 104
|
2007
|
Source: NSO Census, August 1, 2007
3. Banking Instituitions
|
Type of Bank
|
Number
|
|
Commercial Bank
|
4
|
|
Savings & Thrift Bank
|
1
|
|
Rural Bank
|
6
|
Source: Business Registration Records – BPLO 2008
4. Fastfood Chain & Restaurant Locator
|
Name of Fastfood
|
Location
|
|
Bador
|
Nazareno St., Central
|
|
Balikatan
|
Madang, Central
|
|
Juan Foodhaus
|
Rizal St., Central
|
|
Jollibee
|
Rizal St., Central
|
|
Marton’s
|
Nazareno St., Central
|
|
Nanay Bating
|
Hotel Beatrice Compound
|
|
Shan’s and Hazel’s Food
|
Rizal Extension, Central
|
|
Sea Side Fastfood
|
Quezon St., Central
|
|
Tita Venus Restaurant
|
Del Pilar St., Central
|
|
Knots Grills & Resto Bar
|
Limtoc, Central
|
|
D’ Fountain View
|
Nzareno St., Central
|
|
Moding’s Restaurant
|
Gomez St., Central
|
|
Busog Sarap Fastfood
|
Inside ER Superstore
|
|
Honey’s Restaurant & Bamboo Garden
|
Brgy. Matiao
|
|
Honey’s Kitchenette
|
Rizal Extension, Central
|
|
Kape ‘Tol Bar
Cafe & Restaurant
|
Capitol Hills, Central
|
|
Flora’s Refreshment Parlor
|
Don Mariano Marcos Avenue
|
|
Joe Bread
Refreshment Parlor
|
Rizal St., Central
|
|
Park & Chow Restaurant & Coffee Shop
|
Don Luis Vill., Central
|
|
Roque’s Restaurant
|
Don Mariano Marcos Ave.
|
Source: Business Registration Records – BPLO 2007
5. Investments
|
Major Industry Group
|
Amount (P’ Million)
|
|
Agri., Hunting & Forestry
|
75.393
|
|
Fishing
|
1.680
|
|
Mining & Quarrying
|
15.250
|
|
Manufacturing
|
29.173
|
|
Electricity, Gas & Water
|
19.615
|
|
Construction
|
24.145
|
|
Wholesale & Retail Trade
|
80.766
|
|
Hotels and Restaurants
|
19.663
|
|
Transpo., Comm., & Storage
|
7.855
|
|
Finance Intermediation
|
79.131
|
|
Real Estate, Renting & Bus. Activities
|
62.078
|
|
Education
|
1.228
|
|
Health & Social Work
|
36.844
|
|
Other Community, Social & Personal Services
|
71889
|
|
Total
|
524.710
|
Source: Business Registration Records - BPLO
6. Increase in Business Tax Revenues
|
Year
|
Total Collections
|
|
2008
|
41, 301, 512.28
|
|
2007
|
31, 209, 808.89
|
|
2006
|
26, 297, 765.42
|
Source: City Treasurer’s Office, 2008
7. Number and Type of Vehicles Registered in Davao Oriental
|
MONTH
|
SUV
|
UV
|
TRUCK
|
MC
|
MC/Side Car
|
Tricycle
|
|
January
|
8
|
136
|
57
|
322
|
8
|
92
|
|
February
|
10
|
130
|
59
|
516
|
5
|
91
|
|
March
|
8
|
127
|
47
|
385
|
6
|
91
|
|
April
|
15
|
132
|
60
|
509
|
4
|
122
|
|
May
|
7
|
131
|
52
|
519
|
9
|
128
|
|
June
|
5
|
129
|
60
|
505
|
6
|
149
|
|
July
|
12
|
139
|
64
|
508
|
5
|
136
|
|
August
|
12
|
113
|
52
|
524
|
4
|
112
|
|
September
|
11
|
149
|
65
|
565
|
9
|
159
|
|
October
|
11
|
131
|
42
|
506
|
6
|
118
|
|
November
|
2
|
33
|
21
|
107
|
-
|
35
|
|
December
|
1
|
18
|
6
|
63
|
-
|
16
|
|
TOTAL
|
99
|
1368
|
585
|
5029
|
62
|
1249
|
Source: LTO – Mati October 2008
C. INFRASTRUCTURE
1. Road Network by Type of Surface & Administration
|
CITY OF MATI
|
PAVED
KM.
|
UNPAVED
KM.
|
TOTAL
KM.
|
|
Provincial Road
|
7.393
|
161.144
|
168.537
|
|
City/ Municipal Roads
|
20.312
|
7.933
|
28.245
|
|
Barangay Roads
|
|
253.045
|
253.045
|
Source: Prov. Brgy. Mun. Road – 2008
2 Power
Service Provider - Davao Oriental Electric Cooperative
Total No. Of Household Connections - 13, 682
Source: DORECO 2008
3 Water
Service Provider - Mati Water District
Average Increase in Connections - 0.99 %
Total Daily Production - 2, 495. cu. m.
Sources of Water - Deep Well
|
Type of User
|
Number of Conn.
|
|
Residential/institutional
|
2, 643
|
|
Commercial
|
347
|
|
Total
|
2, 990
|
4 Communication
Telephone – to – Household Density
Telegraph Service Providers
|
Telephone / Mobile Phone
Service Provider
|
Total No. Of
Subscibers
|
|
Phillcom Corporation
|
870
|
|
Mati Telephone Corporation
|
1, 033
|
5 Internet Services
Internet Service Providers - Smart
No. Of ISPs w/ DSL Services - PhilCom, MTC
6 Print & Broadcast Media
No. Of Local Dailies / Newspapers - 5
No. Of Radio Stations - 2
No. Of Television / Cable TV Stations - 1
Source: CIO Mati, 2008
7 Postal and Courier Services
Postal Service Provider - Philippine Postal Office
No. Of Courier / Cargo Service Companies - 2
Source: BPLO, 2008
D. LINKAGES AND ACCESSIBILTY
1. Access to Other Parts of City (Land)
|
Vehicle Type
|
Location of Terminal
|
Origin / Destination
|
|
Bus
|
Mati Integrated Public Terminal
|
Davao City
|
|
Jeepney
|
Mati Integrated Public Terminal
|
Tagum City
Maragusan
|
|
Vans
|
Mati Integrated Public Terminal
|
Davao City
|
Source: CPDO, 2008
E. HUMAN RESOURCES ENDOWMENT
1. Literacy and Educational Institutions
School Enrolment Rates, SY 2008-2009
Median Years of Education
|
Educational Level
|
No. Of Institutions,
Public
|
No. Of Institutions,
Private
|
|
Day Care / Pre-School
|
65
|
1
|
|
Elementary
|
51
|
7
|
|
Secondary
|
13
|
3
|
|
Technical / Vocational
|
1
|
6
|
|
Tertiary
|
1
|
2
|
Source: City Division Office
F. QUALITY OF LIFE
1. Health
Number of Hospitals - 2
Number of Hospital Beds - 150
Number of Laboratories - 4
Number of Health Officers
(Government only) - 1
Child Mortality Rate - 0.33 / 2364 pop.
Malnutrition Rate: - 14.77 %
Source: City Health Office, 2008
2. Peace and Order
Strength of Police Force - 55
Policeman-to-Population Ratio - 1: 2, 228
No. Of Police Precincts - 0
No. Of Private Security Agencies - 0
|
Type of Index Crime
|
Crime
Incidence
|
|
Index Crimes
|
|
|
Crimes Againts Persons
|
19
|
|
Crimes Againts Property
|
7
|
|
Non-Index Crimes
|
|
|
Violation of Special Laws & Illegal Drugs
|
123
|
|
TOTAL INDEX CRIMES
|
26
|
|
TOTAL NON-INDEX CRIMES
|
142
|
|
GRAND TOTAL
|
149
|
|
NO. OF CRIMES FILED IN COURT
|
14
|
|
CRIME RATE
|
2.36
|
|
CRIME SOLUTION EFFICIENCY
|
97.61
|
Source: PNP, Jan – Dec. 2008
3. Rest and Recreation
No. Of Hotels / Inns - 117/90
No. Of Lodging Rooms/ Retreat House - 90/61
No. Of Sports Facilities - 2
No. Of Resorts - 28
No. Cockpit Galleriess - 1
Source: BPLO, 2008
COST OF DOING BUSINESS
1. Cost of Land
|
Area
|
Rate
|
|
RESIDENTIAL (per sq. m.)
|
|
|
Ø First Class
|
650
|
|
Ø Second Class
|
490
|
|
Ø Third Class
|
330
|
|
COMMERCIAL (per sq. m )
|
|
|
Ø First Class
|
2, 620
|
|
Ø Second Class
|
1, 970
|
|
Ø Third Class
|
1, 310
|
|
AGRICULTURAL (per hectare)
|
|
|
Ø Coconut Land, 1st Productivity Class
|
41, 860.00
|
|
Ø Coconut Land, 2nd Productivity Class
|
31, 430.00
|
|
Ø Coconut Land 3rd Productivity Class
|
22, 260.00
|
|
Ø Cacao Land, 1st Productivity Class
|
47, 520.00
|
|
Ø Cacao Land, 2nd Productivity Class
|
35, 640.00
|
|
Ø Cacao Land, 3rd Productivity Class
|
23, 760.00
|
|
Ø Coffee Land, 1st Productivity Class
|
27, 600.00
|
|
Ø Coffee Land, 2nd Productivity Class
|
20, 630.00
|
|
Ø Coffee Land, 3rd Productivity Class
|
13, 750.00
|
|
Ø Corn Land, 1st Productivity Class
|
28, 600.00
|
|
Ø Corn Land, 2nd Productivity Class
|
21, 460.00
|
|
Ø Corn Land, 3rd Productivity Class
|
14, 300.00
|
|
Ø Rice w/Irrig. Land, 1st Prod. Class
|
167, 840.00
|
|
Ø Rice w/Irrig. Land, 2nd Prod. Class
|
110, 380.00
|
|
Ø Rice w/Irrig. Land, 3rd Prod. Class
|
83, 920.00
|
|
Ø Rice w/o Irrig. Land, 1st Prod. Class
|
50, 380.00
|
|
Ø Rice w/o Irrig. Land, 2nd Prod. Class
|
37, 980.00
|
|
Ø Rice w/o Irrig. Land, 3rd Prod. Class
|
25, 580.00
|
|
Ø Fishpond (Bangus) Land 1st Prod. Class
|
288, 000.00
|
|
Ø Fishpond (Bangus) Land 2nd Prod. Class
|
216, 000.00
|
|
Ø Fishpond (Bangus) Land 3rd Prod. Class
|
144, 000.00
|
|
Ø Fishpond (Tilapia) Land 1st Prod. Class
|
60, 000.00
|
|
Ø Fishpond (Tilapia) Land 2nd Prod. Class
|
45, 000.00
|
|
Ø Fishpond (Tilapia) Land 3rd Prod. Class
|
30, 000.00
|
|
Ø Valencia Orange Land, 1st Prod. Class
|
78, 660.00
|
|
Ø Valencia Orange Land, 2nd Prod. Class
|
59, 000.00
|
|
Ø Valencia Orange Land, 3rd Prod. Class
|
39, 330.00
|
|
Ø Grape Land, 1st Productivity Class
|
88, 880.00
|
|
Ø Grape Land, 2nd Productivity Class
|
66, 660.00
|
|
Ø Grape Land, 3rd Productivity Class
|
44, 440.00
|
|
Ø Mandarin Land, 1st Productivity Class
|
91, 200.00
|
|
Ø Mandarin Land, 2nd Productivity Class
|
68, 400.00
|
|
Ø Mandarin Land, 3rd Productivity Class
|
45, 600.00
|
|
Ø Pongcam Land, 1st Productivity Class
|
85, 500.00
|
|
Ø Pongcam Land, 2nd Productivity Class
|
64, 130.00
|
|
Ø Pongcam Land, 3rd Productivity Class
|
42, 750.00
|
|
Ø Banana Land, 1st Productivity Class
|
68, 000.00
|
|
Ø Banana Land, 2nd Productivity Class
|
51, 000.00
|
|
Ø Banana Land, 3rd Productivity Class
|
34, 000.00
|
|
Ø Mango Land, 1st Productivity Class
|
128, 700.00
|
|
Ø Mango Land, 2nd Productivity Class
|
96, 530.00
|
|
Ø Mango Land, 3rd Productivity Class
|
64, 350.00
|
|
Ø Pomelo Land, 1st Productivity Class
|
91, 200.00
|
|
Ø Pomelo Land, 2nd Productivity Class
|
68, 400.00
|
|
Ø Pomelo Land, 3rd Productivity Class
|
45, 600.00
|
|
Ø Abaca Land, 1st Productivity Class
|
31, 640.00
|
|
Ø Abaca Land, 2nd Productivity Class
|
23, 730.00
|
|
Ø Abaca Land, 3rd Productivity Class
|
15, 820.00
|
|
Ø Bamboo Land, 1st Productivity Class
|
52, 500.00
|
|
Ø Bamboo Land, 2nd Productivity Class
|
37, 500.00
|
|
Ø Bamboo Land, 3rd Productivity Class
|
22, 500.00
|
|
Ø Mahogany Land, 1st Productivity Class
|
50, 000.00
|
|
Ø Mahogany Land, 2nd Productivity Class
|
30, 000.00
|
|
Ø Mahogany Land, 3rd Productivity Class
|
15, 000.00
|
|
Ø Falcata Land, 1st Productivity Class
|
70, 000.00
|
|
Ø Falcata Land, 2nd Productivity Class
|
50, 000.00
|
|
Ø Falcata Land, 3rd Productivity Class
|
20, 000.00
|
|
Ø Gemelina Land, 1st Productivity Class
|
79, 970.00
|
|
Ø Gemelina Land, 2nd Productivity Class
|
59, 980.00
|
|
Ø Gemelina Land, 3rd Productivity Class
|
39, 980.00
|
|
Ø Rubber Land, 1st Productivity Class
|
31, 320.00
|
|
Ø Rubber Land, 2nd Productivity Class
|
23, 490.00
|
|
Ø Rubber Land, 3rd Productivity Class
|
15, 660.00
|
|
Ø Nipa Land, 1st Productivity Class
|
34, 560.00
|
|
Ø Nipa Land, 2nd Productivity Class
|
25, 920.00
|
|
Ø Nipa Land, 3rd Productivity Class
|
17, 280.00
|
|
Ø Land Unfit for Agriculture Riverbed
|
2, 000.00
|
|
Ø Cogon, Brush Forest For Agri. Land
|
10, 000.00
|
|
Ø Pasture Land
|
10, 000.00
|
Source: City Assesssor’s Office, 2004
2. Salaries and Wages – Minimum Wage Rates
|
Sector/ Industry
|
Basic Wage
|
COLA Under
WO-14
|
New COLA
|
New Minimum Wage
|
|
Non-Agriculture
|
P 240.00
|
P 10.00
|
P 15.00
|
P 265.00
|
|
Agriculture
|
P 230.00
|
P 10.00
|
P 15.00
|
P 255.00
|
|
Retail/Service
- Employing more than 10 workers
- Employing not more than 10 workers
|
P 240.00
P 209.00
|
P 10.00
P 10.00
|
P 15.00
P 15.00
|
P 265.00
P 234.00
|
Source: DOLE, 2008
3. Telephone Services
|
Charges
|
Rate (P)
|
|
1. Residential
|
|
|
Ø Installation Charge
|
1, 013.00
|
|
Ø Minimum Monthly Bill
|
305.46 – 335.64
|
|
2. Commercial
|
|
|
Ø Installation Charge
|
1, 013.00
|
|
Ø Minimum Monthly Bill
|
560.00 – 585.10
|
|
3. Domestic Direct Dial Charge per min.
|
4.60 – 6.72
|
|
4. International Long Distance Call Charges
|
$ 0.40 – 0.41
|
Source: Private Telephone Companies, 2008
4. Internet Services
|
Type of Service
|
Rate (P)
|
|
Rent / Hour at Internet Cafes / Shops
|
15.00 – 20.00
|
|
ISP Dial-up Rates / month
|
499.00
|
|
DSL Lines
|
850.00 – 998.00/mo.
|
Source: Private Telephone Companies, 2008
5. Fuel Cost
|
Type of Fuel
|
Cost (P) / Liter
|
|
Gasoline, Premium
|
36.91
|
|
Gasoline, Unleaded
|
36.47
|
|
Gasoline, Regular
|
33.74
|
|
Diesel
|
31.40
|
|
Kerosene / Gaas
|
36.47
|
|
LPG
|
646.00
|
Source: Gasoline Stations, February 2009
6. Power
|
|
Res.
|
Com.
|
Public
Bldg.
|
Ind.
|
St. Light
|
|
Generation Charges:
|
|
|
|
|
|
|
Generation System Charge PhP/KWh
|
2.3352
|
2.3352
|
2.3352
|
2.3352
|
2.3352
|
|
Frnchise & Benefits to Host Communities Charge PhP/KWh
|
0.0282
|
0.0282
|
0.0282
|
0.0282
|
0.0282
|
|
Totl Generation Charges
|
2.3634
|
2.3634
|
2.3634
|
2.3634
|
2.3634
|
|
Transmission Charges:
|
|
|
|
|
|
|
Demand charge PhP/KW
|
|
|
|
|
|
|
Transmission System Charge Php/KWh
|
1.0602
|
1.0600
|
1.0604
|
1.0648
|
1.0605
|
|
System Loss Charge
PhP/KWh
|
0.2163
|
0.2163
|
0.2163
|
0.2163
|
0.2163
|
|
Distribution Charges:
|
|
|
|
|
|
|
Demand Charge PhP/KW
|
|
|
|
16.50
|
|
|
Distribution System Charge PhP/KWh
|
1.3227
|
0.9582
|
0.8960
|
0.9209
|
1.9882
|
|
Supply Charges:
|
|
|
|
|
|
|
Retail Customer Charge
PhP/Meter/Mo.
|
|
30.15
|
30.27
|
35.29
|
30.05
|
|
Supply System Charge
PhP/KWh
|
0.5180
|
|
|
|
|
|
Metering Charges:
|
|
|
|
|
|
|
Retail Customer Charge
PhP/Meter/Mo.
|
5.00
|
61.58
|
40.15
|
158.62
|
|
|
Metering System Charge
PhP/KWh
|
0.1325
|
|
|
|
|
|
Inter-Class Cross Subsidy Charge PhP/KWh
|
|
|
|
|
|
|
Universal Charge:
Missionanry Electrification Charge
PhP/KWh
|
0.0373
|
0.0373
|
0.0373
|
0.0373
|
0.0373
|
|
Environmental Share
Php/KWh
|
0.0025
|
0.0025
|
0.0025
|
0.0025
|
0.0025
|
|
Lifeline Rate (Discount)/ Subsidy PhP/KWh
|
0.1311
|
0.1311
|
0.1311
|
0.1311
|
0.1311
|
|
Power Act Reduction
PhP/KWh
|
(0.3000)
|
|
|
|
|
|
Rate Reduction due to Condonation of Loan
Php/KWh
|
(0.5706)
|
(0.3922)
|
(0.2912)
|
(0.3878)
|
(0.6829)
|
|
P/Customer/Mo.
|
|
(18.8675)
|
(12.6121)
|
(48.8997)
|
(1.1876)
|
Source: Davao Oriental Electric Cooperative, October 2008
Rate per kwh 4.9134 4.3766 4.4158 4.3485 5.1164
Fixed Charges:
Supply Retail Per Customer 30.15 30.27 35.29 30.05
Per Customer Per Month
Metering Retail Per Meter 5.00 61.58 40.15 158.62
Per Mo.
Loan Condonation 0.00 (18.8675) (12.6121) (48.8997) (1.1876)
Demand per KW 33.00
VAT:
Generation/kwh 0.0927 0.0927 0.0927 0.0927 0.0927
Transmission/kwh 0.0947 0.0628 0.0575 0.0991 0.0693
Distribution/kwh 0.1480 0.0837 0.0883 0.0797 0.1724
Fixed Rate/consumer 0.6000 8.7435 6.9369 17.4012 3.4635
Demand-Distribution 1.9800
7. Water
|
Type of Use
|
Rate (P)
|
|
Residential & Government
|
|
|
Ø Minimum (10cu. m)
|
110.75 – 1, 356.50
|
|
Ø Commodity Charge
|
|
|
11-20 cu. m
|
10.75
|
|
21-30 cu. m
|
11.70
|
|
31-40 cu. m
|
12.90
|
|
40 up
|
12.90
|
|
Commercial
|
|
|
Ø Minimum (10cu. m)
|
221.00 – 2, 713.00
|
|
Ø Commodity Charge
|
|
|
11-20 cu. m
|
16.13
|
|
21-30 cu. m
|
19.35
|
|
31-40 cu. m
|
20.48
|
|
40 up
|
21.5
|
Source: Mati Water District, 2008
8. Transport
|
Type
|
Rate (P)
|
|
BUS: (Mati – Davao City)
|
|
|
Air-Conditioned
|
272
|
|
Ordinary
|
222
|
|
CAR / VAN RENTAL
|
|
|
Mati – Davao City
|
200
|
Source: Transport Service Providers
G. RESPONSIVENESS OF THE LGU
No. Of days Required to Source Business Permit - 1 day
(Documentary requirements should be complied
within 90 days from release of permit)
Existence of Land Use Plans - Comprehensive Land Use Plan
- Zoning Ordinance
Percentage of IRA to LGU Revenue:
|
Pariculars
|
2007
|
2008
|
|
Tax Revenues
|
20, 609, 067.00
|
22,435,171.26
|
|
Non-Tax Revenues
|
2, 264, 268.40
|
6,927,883.06
|
|
Gov’t. Bus. Operations
|
7, 972, 341.23
|
11,379,825.04
|
|
Misc. Revenues
|
364, 132.26
|
558,632.92
|
|
Total Local Revenue
|
|
|
|
Total IRA
|
|
|
|
Total Revenue
|
|
|
|
% of IRA to Total
Revenues
|
|
|
Source: City Treasurer’s Office, 2008
SCHEDULE OF FEES AND TAXES
|
City Taxes & Fees
|
Single
Rate (P)
|
Partnership
Rate (P)
|
Corporation
Rate (P)
|
|
MAYOR’S PERMIT
|
|
Manufacturers, assemblers, Repackers, Processors, brewers, distillers, rectifiers & compounders or manufacturers
|
160.00
|
|
|
|
Wholesalers, distributors or dealers
|
120.00
|
|
|
|
Retailers
|
120.00
|
|
|
|
Exporters
|
|
|
|
|
For all business not stated above
|
|
|
|
|
GARBAGE FEES
|
200.00
|
|
|
|
FIRE FEES
|
|
|
SANITARY & HEALTH CERT. FEES
|
|
Manufacturers, assemblers, Repackers, Processors, brewers, distillers, rectifiers & compounders or manufacturers
|
300
|
|
|
|
Wholesalers, distributors or dealers
|
100
|
|
|
|
Retailers
|
100
|
|
|
|
Exporters
|
200
|
|
|
|
Banks 7 Other financial institutions, contractors & operators of theaters & cinema houses
|
200
|
|
|
|
Cafes, cafeterias, ice creams & other refreshment parlors, restaurants and carenderias
|
100
|
|
|
|
Amusement & other recreational places
|
200
|
|
|
|
BUSINESS TAX (Gross Sales/Receipts for the preceding year
|
Rate of Tax / Annum
|
|
Retailers
|
|
|
P 400, 000.00 or less
|
2 %
|
|
More than P 400, 000.00
|
P 8, 000.00 plus 1% in excess of P 400, 000.00
|
|
Dealers in fermenting liquors, distilled spirits and/ or wines
|
|
|
Wholesale dealers of foreign liquors
|
|
|
Wholesale dealers of domestic liquors
|
|
|
Retail dealers of foreign liquors
|
|
|
BUSINESS TAX (Gross Sales/ receipts for the preceding year
|
Rate of Tax / Annum
|
|
Retail dealers of foreign liquors
|
|
|
Retail dealers of domestic liquors
|
|
|
Retail dealers of vine liquors
|
|
|
Wholesale dealers of fermented liquors
|
|
|
Retail dealers of Tuba, basi, And Tapuy
|
|
|
Tobacco Dealers and Peddlers
|
|
|
Wholesale leaf tobacco dealers
|
|
|
Retail Leaf tobacco dealers
|
|
|
Wholesale tobacco dealers
|
|
|
Retail tobacco dealers
|
|
|
Wholesale peddlers of manufacturer tobacco
|
|
|
Retail peddlers of manufactured tobacco
|
|
|
For manufacturers, importer or producers of any article of commerce of whatever kind of nature, including brewers, distillers, rectifiers, repackers & compounders or liquors, distilled spirits and/or wine
|
|
Less than P 10, 000.00
|
160.00
|
|
P 10, 000 – 14, 999.99
|
220.00
|
|
P 15, 000.00 – 19, 999.99
|
302.00
|
|
P 20, 000.00 – 29, 999.99
|
440.00
|
|
P 30, 000.00 – 39, 999.99
|
660.00
|
|
P 40, 000.00 – 49, 999.99
|
825.00
|
|
P 50, 000.00 – 74, 999.99
|
1, 320.00
|
|
P 75, 000.00 – 99, 999.99
|
1, 650.00
|
|
P 100, 000.00 – 149, 999.99
|
2, 300.00
|
|
P 150, 000.00 – 199, 999.99
|
2, 750.00
|
|
P 200, 000.00 – 299, 999.99
|
3, 830.00
|
|
P 300, 000.00 – 499, 999.99
|
6, 500.00
|
|
P 500, 000.00 – 749, 999.99
|
8, 000.00
|
|
P 750, 000.00 – 999, 999.99
|
10, 000.00
|
|
P 1, 000, 000.00 – 1, 999, 999.99
|
13, 750.00
|
|
P 2, 000, 000.00 – 2, 999, 999.99
|
16, 500.00
|
|
P 3, 000, 000.00 – 3, 999, 999.99
|
19, 800.00
|
|
P 4, 000, 000.00 – 4, 999, 999.99
|
23, 100.00
|
|
P 5, 000, 000.00 – 6, 999, 999.99
|
24, 375.00
|
|
P 7, 000, 000.00 or more......... at a rate of thirty seven and a half (37 ½ %) percent of one (1%) percent
|
|
BUSINESS TAX (Gross Sales /
Receipts for the preceding year
|
Rate of Tax / Annum
|
|
For every P 500,000.00 inh excess of P 20, 000.00 but not more than P 50, 000.00
|
|
|
For every P 500, 000.00 in excess of P 50, 000.00
|
|
|
REAL PROPERTY TAX
|
|
|
Basic Tax: Residential
|
|
|
Agricultural
|
|
|
Horticulture
|
|
|
Commercial
|
|
|
Industrial
|
|
|
SSEF (Special Education Fund)
|
|
|
TRANSFER TAX
|
|
|
Sale, donation, barter or any other mode of Transferring ownership of title or real property
|
55.0 % of 1.0 % of acquisition cost / assessed value
|
|
PRIVILEGE TAX ON OCCUPATION & BUSINESS
Ø Lawyers, Dentists, Opticians, Geologists, Physical Therapists, Real Estate, Brokers, Medical Technician, Medical Practitioners, Certified Public Accountants, Engineers, Actuarians, Customs Brokers, Commercial Aviators, Nurses, Architects, Optometrists, Veterinarians, Brokers, Pharmacists, Dieticians, Other baccalaureate courses failing under Section 2.09
|
350.00
|
|
Ø Statisticians, Insurance agents, Foresters, Marine Officers, Land Surveyors, Midwives, Sugar Technologists, Registered Nurses, MarineSecond Engineers, other technical courses not specified above
|
300.00
|