BUSINESS AND INCOME TAX LAWS

REVISED REVENUE CODE OF ANTIPOLO CITY (2000)

ARTICLE I. Tax on Delivery Trucks, Vans and other Delivery Motor Vehicles.

Section 2I.01. Imposition of Tax. There is hereby levied an “annual fixed tax” for every truck,

van or any motor vehicle used by manufacturers, producers, wholesalers, dealer or retailers in

the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes,

and other products to sales, outlets, or customers, whether directly, within this in the amount

prescribed hereunder:

Annual Fixed Tax

1] For the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars

or cigarettes:

A] For each delivery truck …………………………… P500.00

B] For each delivery van, AUV,

jeepney or similar vehicles……………………….. P480.00

2] For the delivery of products, goods or commodities other than those mentioned

above:

A] For each delivery truck …………………………… P480.00

B] For each delivery van, AUV,

jeepney or similar vehicles……………………….. P480.00

ARTICLE J. Business Tax.

Section 2J.02. Imposition of Tax

[A] ON MANUFACTURERS, ASSEMBLERS, REPACKERS, PROCESSORS, BREWERS,

DISTILLERS, RECTIFIERS OR COMPOUNDERS OF LIQUORS, DISTILLED SPIRITS AND/OR

WINES; OR MANUFACTURERS OF ANY COMMERCE OF WHATEVER KIND OR NATURE IN

ACCORDANCE WITH THE FOLLOWING SCHEDULE:

WITH GROSS SALES OR RECEIPTS AMOUNT OF TAX PER

FOR THE PRECEDING CALENDAR IN ANNUM

THE AMOUNT OF:

Less than P10,000.00 P 181.50

10,000 or more but less than 15,000 242.00

15,000 or more but less than 20,000 332.20

20,000 or more but less than 30,000 484.00

30,000 or more but less than 40,000 726.00

40,000 or more but less than 50,000 907.50

50,000 or more but less than 75,000 1,452.00

75,000 or more but less than 100,000 1,815.00

100,000 or more but less than 150,000 2,420.20

150,000 or more but less than 200,000 3,025.00

200,000 or more but less than 300,000 4,235.00

300,000 or more but less than 500,000 6,050.00

500,000 or more but less than 750,000 8,800.00

750,000 or more but less than 1,000,000 11,000.00

1,000,000 or more but less than 2,000,000 15,125.00

 2,000,000 or more but less than 3,000,000 18,150.00

3,000,000 or more but less than 4,000,000 21,780.00

4,000,000 or more but less than 5,000,000 25,410.00

5,000,000 or more but less than 6,500,000 26,812.50

6,500,000 or more … Forty-one percent of one percent (41% of 1%)

PROVIDED, that the preceding rates shall apply only to the amount of domestic sales of

manufacturers, assemblers, repackers, processors, brewers, distiller, rectifiers, and

compounders of liquors, distilled spirits and wines or manufacturers of any article of commerce of

whatever kind or nature other than those classified as “external commodities” as enumerated

under Section 2A.02 (Item C) of this Article.

PROVIDED FURTHER, that the businesses enumerated in Section 2A.02 (A) shall no longer be

subject to the tax on wholesaler, distributors, or dealers as provided under Section 2A.02 (Item

B) of this Article.