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Showing 1–4 of 4 articles for “percentage tax”

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Aug 31, 2026 percentage tax value-added tax vat bir philippines tax train law

Percentage Tax vs. VAT in the Philippines: Which Applies to Your Business?

Learn the difference between percentage tax and VAT in the Philippines, which businesses pay which, and how to comply.

Nov 15, 2021 tax law stock transaction tax income tax nirc tax exemption cir

Income Tax vs. Stock Transaction Tax: Tax Exemptions in the Philippines

The Supreme Court clarifies that stock transaction tax is a percentage tax, not income tax, limiting exemptions under the NIRC.

Jul 15, 2003 percentage tax pawnshops lending investors bir taxation national internal revenue code

Percentage Tax on Pawnshops: Defining Lending Investors Under Philippine Law

Supreme Court ruling on whether pawnshops are lending investors subject to 5% percentage tax under the NIRC.

Mar 6, 2002 percentage tax commercial broker branch office tax law bir gross receipts tax

Percentage Tax on Commercial Brokers: Lessons from Nichimen Corporation

When does a branch office become a commercial broker liable for percentage tax? The Supreme Court clarifies in Nichimen Corporation.