CEBU-BPO Hub

Business Process Outsourcing (BPO) has always been of great contribution in Philippine economy. The industry shows significant increase in employment demand due to increasing foreign clients. The outstanding customer satisfaction proves that Filipinos are leading in giving customer service. Because of the low labor cost relative to the US and the high proficiency in spoken American English (English is the medium of instruction in all schools), Filipinos take the lead in BPO industry.

PHILIPPINE BUSINESS TAX CLASSIFICATION

Below are guidelines for Taxes Code

613-Philippines Corporate Tax

Payment Form - Under Tax Compliance Verification Drive/Tax Mapping 

Description:This form shall be used in paying penalties assessed under the Tax Compliance Verification Drive/Tax Mapping.

Filing Date:This form shall be accomplished every time a penalty is due.

Philippines Corporate Tax

"Corporate income tax rate both for domestic and resident foreign corporations in Philippines is 30%.

Company tax is payable by domestic companies on all income derived from sources within and without the Philippines. Foreign corporations, whether resident or nonresident, are taxable only on income derived from sources within the Philippines.

However, non-resident foreign corporations are, in certain circumstances, subject to a final withholding tax on passive (investment) incomes at rates generally higher than the applicable tax rates applying to domestic and resident foreign corporations. Resident companies are those that are created or organised under the laws of the Philippines or foreign companies duly licensed to engage in trade or business in the Philippines.

The corporate income tax rate both for domestic and resident foreign corporations is 30% based on net taxable income. Excluded from the income tax are dividends received from domestic corporations; interest on Philippine currency bank deposit and yield or any other monetary benefit from deposit substitutes and from trust funds and similar arrangements; and other passive income previously subject to final taxes.

Interest income derived from the expanded foreign currency deposit is subject to a final tax of 7.5%. All other interest earned by domestic and resident foreign corporations is subject to a 20% final withholding tax.

Regional operating headquarters are taxed at 10% on taxable income.

Special economic zone enterprises duly registered with the Philippines Economic Zone Authority are taxed at the rate of 5% on gross income in lieu of national and local taxes, except real property tax. The term 'gross income' refers to gross sales or gross revenue derived from the business activity within the Ecozone, net of sales discount, sales returns and allowances, less the cost of sales or direct costs but before deduction is made for administrative expenses and incidental losses during the taxable period.

Philippines tax year runs for the calendar year although approval of the Commissioner of Internal Revenue can be obtained for the adoption of a fiscal year. Tax is payable in four quarterly instalments, with every corporation filing quarterly income tax returns for the first three quarters and tax being payable 60 days following the end of each quarter. A final return covering the full year is required to be lodged 105 days after year end at which time the balance of tax, after deducting the prior three instalments and creditable withholding tax, is payable. Any excess is refundable or can be claimed as tax credit against future tax payments.

MINIMUM CORPORATE INCOME TAX

A minimum corporate income tax of 2% based on the gross income is imposed beginning on the fourth taxable year immediately following the commencement of the business operation of the corporation. Any excess of the minimum corporate income tax over the normal income tax may be carried forward and credited against the normal income tax for the three taxable years immediately succeeding. The computation and the payment of MCIT shall likewise apply at the time of filing of the quarterly corporate income tax. The term 'gross income' for the purpose of applying the minimum corporate income tax shall mean the gross sales less sales returns, discounts and allowances and cost of goods sold.

The Secretary of Finance, however, may suspend the imposition of the minimum corporate income tax on any corporation which suffers losses on account of prolonged labour dispute, or because of force majeure or because of legitimate business reverses.

CAPITAL GAINS TAX ON SHARES OF STOCK

The net capital gains from the sale of shares of stock of a domestic corporation not listed and traded through the Philippine Stock Exchange are taxed on a per transaction basis at the rate of 5% on the first PhP 100,000 and 10% in excess of said amount. On the other hand, the sale of shares of stock of a domestic corporation through the Philippine Stock Exchange or through the initial public offering is subject to a percentage tax on the transaction at the rate of 1/2 of 1% of the selling price. Any gain or loss from said transaction is not considered for income tax purposes.

CAPITAL GAINS TAX ON SALE OF REAL PROPERTY

The sale of land, building and other real properties classified as capital asset is subject to 6% final capital gains tax based on the gross selling price, current fair market value or zonal value at the time of sale, whichever is higher.

IMPROPERLY ACCUMULATED EARNINGS TAX

The 10% improperly accumulated earnings tax (IAET) is imposed on improperly accumulated taxable income earned by closely-held corporations. The term 'closelyheld corporation' refers to corporations where at least 50% of the capital stock or voting power is owned directly or indirectly by or for not more than 20 individuals.

The tax base of the 10% IAET is the taxable income of the current year plus income exempt from tax, income excluded from gross income, income subject to final tax, and the amount of net operating loss carry-over deducted. It is reduced by income tax paid for the current year, dividends actually or constructively paid, and amount reserved for the reasonable needs of the business.

The IAET does not apply to the following corporations:

(a) Banks and other nonbank financial intermediaries

(b) Insurance companies

(c) Publicly-held corporations

(d) Taxable partnerships

(e) General professional partnerships

(f) Non-taxable joint ventures,

(g) Duly registered enterprises located within the special economic zones declared by law which enjoy payment of special tax rate on their registered operations or activities in lieu of other taxes, national or local.

BRANCH PROFITS TAX

A branch is classified as a resident foreign corporation. As such, it is subject to income tax at the rate of 30% on its net income derived within the Philippines. Any branch profit to be remitted to the Head Office is additionally taxed at the rate of 15%. For purposes of branch profit remittance, income items which are not effectively connected with the conduct of its trade or business in the Philippines are not considered branch profits. Such income items include interests, dividends, rents, royalties, including remuneration for technical services, salaries, wages, premiums, annuities, emoluments or other fixed or determinable annual, periodic or casual gains, profits, income and capital gains received during each taxable year from all sources within the Philippines.

To be 'effectively connected', it is not necessary that the income be derived from the actual operation of the branch's trade or business. It is sufficient that the income arises from the business activity in which the branch is engaged. However, the 15% branch profit tax does not apply to profits remitted by a branch coming from those activities duly registered with the Philippine Economic Zone Authority (PEZA).

FRINGE BENEFITS TAX

Fringe benefits furnished or granted in cash or in kind by an employer to an individual employee (except rank and file employees) are taxed at the rate of 32% based on the grossed-up monetary value of the fringe benefits.

LOCAL TAXES

There are no local taxes other than local authority rates and local (business) taxes and permit fees.

OTHER TAXES

Other taxes include the following.

PERCENTAGE TAXES

Percentage taxes are imposed on carriers (domestic or international), franchises, banks, financial intermediaries, finance companies, life insurance companies, agents of foreign insurance companies, overseas communications, amusement, winnings and stock transactions.

INITIAL PUBLIC OFFERING (IPO) TAX

Sale, barter, exchange or other disposition through initial public offering of shares of stock in closely held corporations is taxed at the rates provided below based on the gross selling price or gross value in money of the shares of stock sold, bartered, exchanged or otherwise disposed of in accordance to the total outstanding shares of stock after the listing in local stock exchange:

Up to 25%                                           4%

Over 25% but not over 33.33%              2%

Over 33.33%                                        1%

EXCISE TAXES

Excise taxes are imposed on alcohol and tobacco products, petroleum and mineral products, automobiles and certain non-essential goods.

DOCUMENTARY STAMP TAX

Documentary stamp tax is imposed on certain documents including shares certificates, bank cheques, bonds, sales documents of real properties and mortgages.

REAL PROPERTY TAX

Real property tax is imposed on owners of real property and is calculated on the assessed value of the property.

DETERMINATION OF TAXABLE INCOME

A company's taxable profit is calculated by deducting ordinary and necessary expenses paid or incurred during the tax year in carrying on business. Typical expenses include salaries, travelling expenses and rentals, all of which need to be substantiated to be deductible. Additionally, taxes that relate to the business other than income, estate, gift and energy taxes and taxes charged to local benefits of a kind likely to increase the value of property are deductible. In calculating taxable income, special rules and exemptions apply in the circumstances outlined below.

WITHHOLDING TAX

NON-RESIDENT FOREIGN CORPORATIONS

Interests on foreign loans, royalties and dividends paid to non-resident foreign corporations are subject to withholding tax at source at the time of their accrual in the taxpayer's books. The only exemption to this rule is when, at the time of the accrual of the income, there is a governmental restriction which prevents the actual remittances of the income due to the non-resident.

DIVIDENDS

Dividends received by non-resident foreign corporations from domestic corporations are subject to a final tax of 30%. However, tax is withheld at the reduced rate of 15% in certain circumstances.

INTEREST

Interest received by non-resident foreign corporations is subject to the following final withholding tax:

(a) 20% on interest paid or accrued from foreign loans contracted on or after 1 August 1986

(b) 30% on other interest.

ROYALTIES

Royalties received by non-resident foreign corporations are subject to a final withholding tax of 30%. However, said tax rate may be reduced under applicable tax treaties.

TECHNICAL ASSISTANCE AND SERVICE FEES

Technical assistance and service fees received by non-resident foreign corporations are subject to the final withholding tax of 30%.

RENTAL AND LEASING INCOME

Rental and leasing income received by non-resident foreign corporations is subject to the following final withholding tax:

- 25% of the gross amount on film rentals from sources within the Philippines

- 4.5% of the gross amount on charter feer or rentals in respect of foreign vessels

- 7.5% of the gross amount on rentals and other fees in respect of aircraft, machinery and other equipment.

NON-RESIDENT ALIENS

The following income received by non-resident aliens (not engaged in trade or business in the Philippines) are subject to a final withholding tax of 25% of the gross amount of:

(a) Dividends, interest and royalties

(b) Technical assistance and service fees (no tax is withheld in certain circumstances)

(c) Rental and leasing income

(d) Capital gains (special rules apply to residents of double tax treaty states).

FINAL WITHHOLDING TAX

The following income received by Philippine citizens and resident aliens are subject to a final withholding tax of 20% of the gross amount of:

(a) Interest

(b) Royalties, except royalties on books, literary works and musical compositions which are subject to 10%

(c) Technical assistance and service fees.

1600-Excise Tax

Monthly Remittance Return of Value-Added Tax and Other Percentage Taxes Withheld under RAs 1051, 7649, 8241, 8424 and 9337 

This return shall be filed in triplicate by the following:

1.  All government offices, bureaus, agencies or instrumentalities, local government units, government owned and controlled corporation on money payments made to private individuals, corporations, partnerships, associations and other juridical/artificial entities as required under RA Nos. 1051, 7649, 8241, 8424 and 9337.

2.  Payors to non-residents receiving income subject to value-added tax.

3.  Payors to VAT registered taxpayers receiving income subject to value-added tax.

4.  Payors to persons, natural or juridical, subject to percentage tax under Sec. 116 of the Tax Code, (ATC 082 & 084), if the taxpayer-payee opts to remit his percentage tax through the withholding and remittance of the same by the withholding agent-payor which option is manifested by filing the ""Notice of Availment of the Option to Pay the Tax through the Withholding Process"", copy-furnished the withholding agent-payor and the Revenue District Offices of both the payor and payee.         

Filing Date

The withholding tax return shall be filed and the tax paid on or before the tenth (10th) day of the month following the month in which withholding was made.

1602-Sales taxes / Value Added Tax (VAT)

Monthly Remittance Return of Final Income Taxes Withheld (On Interest Paid on Deposits and Yield on Deposit Substitutes/Trusts/Etc.)  

This return is filed by all banks, non-bank financial intermediaries, finance corporations, investment and trust companies and similar institutions for final income tax withheld on interest paid/accrued on deposit and yield or any other monetary benefit from deposit substitutes and from trust fund and similar arrangements. 

Filing Date

Manual

EFPS

Large and Non-large Taxpayer        On or before the tenth  (10th) day of the month following the month in which withholding was made except for taxes withheld for the month of December which shall be filed on or before January 15 of the succeeding year.     

   

In accordance with the schedule set forth in RR No. 26-2002 as follows:

 

 Group A  : Fifteen (15) days following end of the month

 Group B  : Fourteen (14) days following end of the month

 Group C  : Thirteen (13) days following end of the month

 Group D  : Twelve (12) days following end of the month

 Group E  : Eleven (11) days following end of the month"

1603-Other Percentage Tax   (OPT)

Quarterly Remittance Return of Final Income Taxes Withheld (On Fringe Benefits Paid to Employees Other than Rank and File)  

This return is filed by every Withholding Agent (WA / payor) who is either an individual or non-individual, required to deduct and withhold taxes on fringe benefits furnished or granted to employees other than rank and file employees subject to Final Withholding Taxes. 

Filing Date

To (Manual)        To (EFPS)

On or before the tenth (10th) day of the month following the quarter in which the withholding was made        

On or before the fifteenth (15th) day of the month following the quarter in which the withholding was made

1606-Value Added Tax

Withholding Tax Remittance Return (For Transactions Involving Real Property other than Capital Asset including Taxable and Exempt)  

This return is filed by every Withholding Agent/Buyer on the sale, transfer or exchange of real property classified as ordinary asset. 

Filing Date

This return is filed on or before the tenth (10th) day following the end of the month in which the transaction occurred. Provided, however, that taxes withheld in December shall be filed on or before January 25 of the following year. Provided, that large taxpayers as determined by the Commissioner shall file/pay on or before the 25th day of the following month.

1700

Annual Income Tax Return For Individuals Earning Purely Compensation Income (Including Non-Business/Non-Profession Income) 

     This return is filed annually by every resident citizen deriving compensation income from all sources, or resident alien and non-resident citizen with respect to compensation income from within the Philippines, except the following:

1. An individual whose gross compensation income does not exceed his total personal and additional exemptions;

2. An individual with respect to pure compensation income, as defined in Section 32(A)(1) derived from sources within the Philippines, the income tax on which has been correctly withheld (tax due equals tax withheld) under the provisions of Section 79 of the Code: Provided, That an  individual deriving compensation concurrently from two or more employers at any time during the taxable year shall file an income tax return;

3. An individual whose income has been subjected to final withholding tax (alien employee as well as Filipino employee occupying the same position as that of the alien employee of regional or area headquarters and regional operating headquarters of multinational companies, petroleum service contractors and sub-contractors, and offshore banking units; non-resident alien not engaged in trade or business); and

4. A minimun wage earner or an individual who is exempt from income tax.

Filing Date

    The return is filed on or before April 15 of each year covering income for the preceding taxable year."

1701

Annual Income Tax Return For Self-Employed Individuals, Estates and Trusts (Including those with both Business and Compensation Income) 

     This return is filed annually by the following individuals regardless of amount of gross income:

1. A resident citizen engaged in trade, business, or practice of prefession within and without the Philippines.

2. A resident alien, non-resident citizen or non-resident alien individual engaged in trade, business or practice of profession within the Philippines.

3. A trustee of a trust, guardian of a minor, executor/administrator of an estate, or any person acting in any fiduciary capacity for any person, where such trust, estate, minor, or person is engaged in trade or business.

4. An individual engaged in trade or business or in the exercise of their profession and receiving compensation income as well.

Filing Date

     This return is filed on or before April 15 of each year covering income for the preceding taxable year.

 1702

Income Tax Return For Corporation, Partnership and Other Non-Individual Taxpayer 

     This return is filed annually by every corporation, partnership no matter how created or organized, joint stock companies, joint accounts, associations (except foreign corporation not engaged in trade or business in the Philippines and joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal geothermal and other energy operations), government-owned or controlled corporations, agencies and instrumentalities.

Filing Date

     This return is filed, with or without payment, on or before the 15th day of the fourth month following the close of the taxpayer's taxable year.

1600WP

Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators  

This return shall be in filed in triplicate by operators of race tracks for remittance of withholding of percentage tax on race horse prizes and winnings on horse racing bets.

Filing Date

The withholding tax return shall be filed/and the tax paid within twenty (20) days from the date the tax was deducted and withheld.

1601C

Monthly Remittance Return of Income Taxes Withheld on Compensation  

This return is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on compensation paid to employees.

Filing Date

For the months of January  to November

To (Manual)

To 

(EFPS)

A) Large and Non-large Taxpayer

On or before the tenth  (10th) day of the month following the month in which withholding was made

In accordance with the schedule set forth in RR No. 26-2002 as follows:

 

 Group A  : Fifteen (15) days following end of the month

 Group B  : Fourteen (14) days following end of the month

 Group C  : Thirteen (13) days  following end of the month

 Group D  : Twelve (12) days following end of the month

 Group E  : Eleven (11) days following end of the month

 For the month of December

To (Manual)

To 

(EFPS)

A) Large and Non-large Taxpayer        On or before January 15 of the following  year        

In accordance with the schedule set forth in RR No. 26-2002 as follows:

 

 Group A  : Fifteen (15) days following end of the month

 Group B  : Fourteen (14) days following end of the month

 Group C  : Thirteen (13) days following end of the month

 Group D  : Twelve (12) days following end of the month

 Group E  : Eleven (11) days following end of the month

1601E

Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)  

This return is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on income payments subject to Expanded / Creditable Withholding Taxes.

Filing Date

Manual

EFPS

Large and Non-large Taxpayer        On or before the tenth  (10th) day of the month following the month in which withholding was made except for taxes withheld for the month of December which shall be filed on or before January 15 of the succeeding year.        

In accordance with the schedule set forth in RR No. 26-2002 as follows:

 

 Group A  : Fifteen (15) days following end of the month

 Group B  : Fourteen (14) days following end of the month

 Group C  : Thirteen (13) days following end of the month

 Group D  : Twelve (12) days following end of the month

 Group E  : Eleven (11) days following end of the month

1601F

Monthly Remittance Return of Final Income Taxes Withheld  

This return is filed by every Withholding Agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on income payments subject to Final Withholding Taxes.

Filing Date

For

Manual

EFPS

A) Large and Non-large Taxpayer

On or before the tenth  (10th) day of the month following the month in which withholding was made

In accordance with the schedule set forth in RR No. 26-2002 as follows:

 Group A  : Fifteen (15) days following end of the month

 Group B  : Fourteen (14) days following end of the month

 Group C  : Thirteen (13) days  following end of the month

 Group D  : Twelve (12) days following end of the month

 Group E  : Eleven (11) days following end of the month

1604CF

Annual Information Return of Income Tax Withheld on Compensation and Final Withholding Taxes  

This return is filed by every employer or withholding agent/payor who is either an individual, estate, trust, partnership, corporation, government agency and instrumentality, government-owned and controlled corporation, local government unit and other juridical entity required to deduct and withhold taxes on compensation paid to employees and on other income payments subject to Final Withholding Taxes.  

Filing Date

On or before January 31 of the year following the calendar year in which the compensation payment and other income payments subject to final withholding taxes were paid or accrued.   

1604E

Annual Information Return of Creditable Income Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Taxes  

This return is filed by every withholding agent/payor who is either an individual, estate, trust, partnership, corporation, government agency and instrumentality, government-owned and controlled corporation, local government unit and other juridical entity required to deduct and withhold taxes on income payments subject to Expanded Withholding Taxes,  or making income payments not subject to withholding tax but subject to income tax.  

Filing Date

On or before March 1 of the year following the calendar year in which the income payments subject to expanded withholding taxes or exempt from withholding tax were paid or accrued.

1701Q

Quarterly Income Tax Return for Self-employed Individuals, Estates, and Trusts (Including Those with both Business and Compensation Income)  

This return shall be filed in triplicate by the following individuals regardless of amount of gross income:

1) A resident citizen engaged in trade, business, or practice of profession within and without the Philippines.

2) A resident alien, non-resident citizen or non-resident alien individual engaged in trade, business or practice of profession within the Philippines.

3) A trustee of a trust, guardian of a minor, executor/administrator of an estate, or any person acting in any fiduciary capacity for any person, where such trust, estate, minor, or person is engaged in trade or business.

Filing Date

1st qtr        On or before April 15 of the current taxable year

2nd qtr        On or before August 15 of the current taxable year

3rd qtr        On or before November 15 of the current taxable year

1702Q

"Quarterly Income Tax Return for Corporations, Partnerships and Other Non-Individual Taxpayers 

Description

This return is filed quarterly by every corporation, partnership, joint stock companies, joint accounts, associations (except foreign corporation not engaged in trade or business in the Philippines and joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other energy operations), government-owned or controlled corporations, agencies and instrumentalities.

Filing Date

The corporate quarterly income tax return shall be filed with or without payment within sixty (60) days following the close of each of the first three (3) quarters of the taxable year whether calendar or fiscal year."

1703

"Annual Income Information Return for Non-Resident Citizens / OCWs and Seamen (for foreign-sourced income)  

Description

This information return is filed in triplicate by Non-resident citizens and Overseas Contract Workers (OCWs), including qualified Filipino seamen, on income derived from sources abroad.

An individual citizen of the Philippines who is working and deriving income from abroad as an overseas worker is taxable only on income from sources within the Philippines. Income from sources within the Philippines should be filed in either Form 1700 or Form 1701.

Filing Date

This information return is filed not later than the April 15 of the year following the taxable year in which the income was earned."

1704

"Improperly Accumulated Earnings Tax Return  

Description

This form is to be filed by every domestic corporation classified as closely-held corporation except banks and other non-bank financial intermediaries, insurance companies, taxable partnerships, general professional partnerships, non- taxable joint ventures and enterprises duly registered with the Philippine Economic Zone Authority (PEZA) under R.A. 7916, and enterprises registered pursuant to the Bases Conversion and Development Act of 1992 (R.A. 7227), and other similar laws, shall render a true and accurate tax return in accordance with the provision of the Tax code.

Filing Date

The return shall be filed within 15 days after the close of the year immediately succeeding taxpayer's covered taxable year."

1706

"Capital Gains Tax Return for Onerous Transfer of Real Property Classified as Capital Asset (both Taxable and Exempt)  

Description

This return is filed by all persons (natural or juridical) whether resident or non-resident, including Estates and Trusts, who sells, exchanges, or disposes of a real property located in the Philippines classified as capital asset as defined under Sec. 39 (A)(1) of RA 8424 for the purpose of securing a Tax Clearance Certificate to effect transfer of ownership (title) of the property from the seller to the buyer.

However, filing of the return is no longer required when the real property transaction involves the following: 

- it is not classified as a capital asset 

- not located in the Philippines 

- disposition is gratuitous 

- disposition is pursuant to the Comprehensive Agrarian Reform

To be filed with the RDO having jurisdiction over the place where the property being transferred is located.

Filing Date

- Filed within thirty (30) days following each sale, exchange or disposition of real property - In case of installment sale, the return shall be filed within thirty (30) days following the receipt of the 1st downpayment and within thirty (30) days following each subsequent installment payment - One return is filed for every transfer document regardless of the number of each property sold, exchanged or disposed of."

1707

"Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through the Local Stock Exchange  

Description

This return is filed by a natural or juridical person, resident or non-resident, who is not exempt under existing laws for the sale, barter, exchange or other onerous disposition intended to transfer ownership of shares of stocks in domestic corporation classified as capital assets, not traded through the local stock exchange.

Filing Date

- Filed within thirty (30) days after each cash sale, barter, exchange or other disposition of shares of stock not traded through the local stock exchange. - In case of installment sale, the return shall be filed within thirty (30) days following the receipt of the first down payment and within (30) days following each subsequent installment payment."

1707-A

"Annual Capital Gains Tax Return for Onerous Transfer of Shares of Stock Not Traded Through the Local Stock Exchange  

Description

This return is filed by every natural or juridical person, resident or non-resident, who is not exempt under existing laws for sale, barter, exchange or other disposition of shares of stock in a domestic corporation, classified as capital assets, not traded through the local stock exchange.

Filing Date

- For individual taxpayers, this final consolidated return is filed on or before April 15 of each year covering all stock transactions of the preceding taxable year. - For corporate taxpayers, this form is filed on or before the fifteenth (15th) day of the fourth (4th) month following the close of the taxable year covering all transactions of the preceding taxable year."

BIR Form 2000 (Documentary Stamp Tax Declaration Return)

"Description

Documentary Stamp Tax is a tax on documents, instruments, loan agreements and papers evidencing the acceptance, assignment, sale or transfer of an obligation, right or property incident thereto.

Documentary Requirements

1) Photocopy of document(s) to which the documentary stamp shall be affixed, in case of constructive affixture of Documentary Stamp Tax

2) For metering machine users, a schedule of the details of usage or consumption of documentary stamp

3) Proof of exemption under special law, if applicable

4) Duly approved Tax Debit Memo, if applicable

 How to Compute DST on transfer of real property?

In computing the DST on transfer of real property or Deed of Sale and conveyance of real property, the following DST tax rate is used:

1.5% x Selling Price/Consideration or Fair Market Value, whichever is higher

Notes:

-The 1.5% rate is based on the DST fractional rate of Php15 per P1,000 taxable amount or P15/1,000.

-When the sale is thru mortgage foreclosure sale or when one of the contracting parties is the Government, the tax herein imposed shall be based on the actual consideration.

-In case of sale of real property paid under installment payment or deferred payment basis, the payment of documentary stamp tax (DST) shall accrue upon the execution of the Deed of Absolute Sale but the basis for the imposition

-Per Revenue Regulations No. 13-2004, the following instruments, documents and papers shall be exempt from the DST:  Transfer of property pursuant to Section 40(C)(2) of the National Internal Revenue Code of 1997, as amended.

 

Sample computation of DST on transfer of real property

Example: A residential lot in Pasig City with a floor area of 200sqm has a Selling Price of P3 Million. The Deed of Sale stipulated that the buyer shall shoulder DST. The following are the fair market value information of the real property:

1. Fair Market Value as determined by BIR Commissioner (Zonal Value/BIR Rules):

1a. Land: P1,600,000 (let us say BIR Zonal value is P8,000/sqm [200 x 8,000=1,600,000])

1b. Improvement: P1,200,000

2. Fair Market Value as determined by Provincial/City Assessor’s (per latest Tax Declaration):

2a. Land: P1,400,000

2b. Improvement: P1,300,000

Question: How much is the DST?

Answer/solution:

Step 1. Determine the highest fair value (FMV):

Total FMV1 (1a + 1b): P2,800,000

Total FMV2 (2a + 2b): P2,700,000

Total FMV3 (1a + 2b): P2,900,000

Total FMV4 (2a + 1b): P2,600,000

The Highest FMV is FMV3: P2,900,000. This is the FV we will use in the step 2.

Step 2. Determine the higher between FMV and Selling Price:

FMV = P2,900,000

Selling Price = P3,000,000

The higher value is the selling price P3,000,000. This is our tax base for computing DST.

Step 3. Calculate DST.

DST = P3,000,000 x 1.5%

DST = P45,000

Procedures

File BIR Form No. 2000 in triplicate (two copies for the BIR and one copy for the taxpayer) with the Authorized Agent Bank (AAB) in the Revenue District where the seller or transferor is registered, for shares of stocks or where the property is located, for real property. In places where there are no AAB, the return will be filed directly with the Revenue Collection Officer or Authorized City or Municipal Treasurer.

Submit all documentary requirements and proof of payment to the Revenue District Office having jurisdiction over the place of residence of the seller.

Deadlines

The Documentary Stamp Tax return (BIR Form 2000) shall be filed in triplicate (two copies for the BIR and one copy for the taxpayer) within five (5) days after the close of the month when the taxable document was made signed, issued, accepted or transferred; when reloading a metering machine becomes necessary; or upon remittance by Collection Agents of collection from sale of loose stamps. The Documentary Stamp Tax shall be paid upon filing of the return.

Related Revenue Issuances

RR No. 6-2001, RMO No. 8-98, RMO No. 15-2001

Codal Reference

Sec. 173 to Sec. 201 of the National Internal Revenue Code

BIR Form 2551 M - Monthly Percentage Tax Return

"Documentary Requirements

1.       Duly issued Certificate of Creditable Tax Withheld at Source (BIR Form 2307), if applicable

2.       Duly approved Tax Debit Memo, if applicable

3.       Copy of Certificate of Registration issued by Cooperative Development Authority for cooperatives and from the National Electrification Administration for electric cooperatives

4.       Previously filed return and proof of payment, for amended return

Procedures

1.  Fill-up BIR Form 2551 M in triplicate copies

2.       If there is payment:

·         Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office where taxpayer is required to register and present the duly accomplished BIR Form 2551 M, together with the required attachments and payment. (The Percentage Tax imposed shall be paid at the time the return is filed by the taxpayer.)

·         In places where there are no AABs, the duly accomplished BIR Form 2551 M, together with the required attachments and payment, shall be filed/paid with the Revenue Collection Officer or duly Authorized Treasurer of the city or municipality where said business or principal place of business is located.

·         Receive taxpayer's copy of the duly stamped and validated form from the teller of the AAB/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.

3.       If there is no payment:

·         Proceed to the Revenue District Office where taxpayer is required to register and present the duly accomplished BIR Form 2551M, together with the required attachments.

·         Receive taxpayer's copy of the duly stamped and validated form from the RDO representative.

Note: ""No payment"" returns filed late shall be imposed the necessary penalties by the RDO, which shall be paid at the concerned AAB.

Deadline

·         Manual Filing

      Not later than 20th day following the end of each month

·         Filing Through Electronic Filing and Payment System (eFPS)

Group A - Twenty-Five (25) days following the end of the month

Group B - Twenty-Four (24) days following the end of the month

Group C - Twenty-Three (23) days following the end of the month

Group D - Twenty-Two (22) days following the end of the month

Group E - Twenty-One (21) days following the end of the month

BIR Form 2551 Q - Quarterly Percentage Tax Return

Documentary Requirements

1.       Duly issued Certificate of Creditable Tax Withheld at Source (BIR Form 2307), if applicable

2.       Duly approved Tax Debit Memo, if applicable

3.       Copy of Certificate of Registration issued by Cooperative Development Authority for cooperatives and from the National Electrification Administration for electric cooperatives

4.       Previously filed return and proof of payment, for amended return

Procedures

1.       Fill-up BIR Form 2551 Q in triplicate copies.

2.       If there is payment:

·          Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office where taxpayer is required to register and present the duly accomplished BIR Form 2551Q, together with the required attachments and payment. (The Percentage Tax imposed shall be paid at the time the return is filed by the taxpayer.)

·          In places where there are no AABs, the accomplished BIR Form 2551 Q, together with the required attachments and payment, shall be filed/paid with the Revenue Collection Officer or duly Authorized Treasurer of the city or municipality where said business or principal place of business is located.

·          Receive taxpayer's copy of the duly stamped and validated form from the teller of the AAB/Revenue Collection Officer/duly Authorized City or Municipal Treasurer. 

3.       If there is no payment:

      Proceed to the Revenue District Office where taxpayer is required to register and present the duly accomplished BIR Form 2551Q, together with the required attachments.

      Receive taxpayer's copy of the duly stamped and validated form from the RDO representative.

Note: ""No payment"" returns filed late shall be imposed the necessary penalties by the RDO, which shall be paid at the concerned AAB.

Deadline

·          Manual Filing

            Not later than 20th day following the end of each quarter

·          Filing Through Electronic Filing and Payment System (eFPS)

      Not later than the 20th day following the end of the quarter

Percentage Tax For Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange or Through Initial and/or Secondary Offering

BIR Form 2552 - Percentage Tax Return (For Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange or Through Initial and/or Secondary Offering)

"Documentary Requirements

1.       Duly issued Certificate of Creditable Tax Withheld at Source (BIR Form 2307), if applicable

2.       Proof of Exemption for transactions not subject to tax, if applicable

3.       Duly approved Tax Debit Memo, if applicable

4.       Previously filed return and proof of payment, for amended return

 

Procedures

1.       Fill-up BIR Form 2552 in triplicate copies.

2.       If there is payment:

·         Proceed to the nearest Authorized Agents Banks (AABs) of the Revenue District Office where the local stock exchange is located and present the duly accomplished BIR Form 2552, together with the required attachments and payment. (The Percentage Tax imposed shall be paid at the time the return is filed by the taxpayer.)

·         Receive taxpayer's copy of the duly stamped and validated form from the teller of the AAB

3.       If there is no payment:

·         Proceed to the Revenue District Office where the local stock exchange is located and present the duly accomplished BIR Form 2552, together with the required attachments.

·         Receive taxpayer's copy of the duly stamped and validated form from the RDO representative.

Note: ""No payment"" returns filed late shall be imposed the necessary penalties by the RDO, which shall be paid at the concerned AAB.

Deadline

·          For tax on sale of shares of stocks listed and traded through the local stock exchange (LSE) – within five (5) banking days from the date of collection

·          For tax on shares of stocks sold or exchanged through primary offering - within 30 days from the date of listing in the LSE

·          For tax on shares of stocks sold or exchanged through secondary public offering 

- within five (5) banking days from the date of collection

Tax Rates

Coverage

Basis

Tax Rate

Persons exempt from VAT under Sec. 116

Gross Sales or Receipts

3%

Domestic carriers and keepers of garages

Gross Receipts

3%

 International Carriers:                                                                                        

International air/shipping carriers doing business in the Philippines

Gross Receipts

3%

Franchise Grantees:

Electric , gas and water utilities

Gross Receipts

2%

Radio and television broadcasting companies whose annual gross receipts of the preceding year do not exceed P 10,000,000 and did not opt to register asVAT taxpayer

Gross Receipts

3 %

Banks and non-bank financing intermediaries

Interest, commissions and discounts from lending activities as well as income from leasing on the basis of remaining maturities of instruments:

Short term maturity (not over 2 years)

5 %

 

Medium term (over 2 years but not over 4 years)

3 %

 

Long Term Maturity

 

Over 4 years but not over 7 years

1 %

Over 7 years

0 %

 On Dividends

0 %

On royalties, rentals of properties, real or personal, profits from exchange and all other items treated as gross income under Sec. 32 of the Code

5 %

Finance Companies

On interest, discounts and other items of gross income paid to finance companies and other financial intermediaries not performing quasi banking functions

5 %

 Interest, commissions and discounts paid from their loan transactions from finance companies as well as income from financial leasing shall be taxed based on the remaining maturities of instruments:

 

Short term maturity (not over 2 years)

5 %

 

Medium term (over 2 years but not over 4 years)

3 %

 

Long Term Maturity

 

Over 4 years but not over 7 years

1 %

 Over 7 years

0 %

Life Insurance Companies (except purely cooperative companies or associations)

Total premiums collected

5 %

Agents of foreign insurance companies: (except reinsurance premium)

 

·          Insurance agents authorized under the Insurance Code to procure policies of insurance for companies not authorized to transact business in the Phils.

Total premium collected

10 %

·          Owners of property obtaining insurance directly with foreign insurance companies

Total premium collected

5 %

Proprietors, lessee or operator of the following:

 

Cockpits

Gross receipts

18%

Cabarets, Night or Day Clubs

Gross receipts

18%

Boxing exhibitions

Gross receipts

10%

Professional basketball games

Gross receipts

15%

Jai-alai and race track (operators shall withheld tax on winnings)

Gross receipts

30%

Every stock broker who effected a sale, barter, exchange or other disposition of shares of stock listed and traded through the Local Stock Exchange (LSE) other than the sale by a dealer in securities

Gross selling price or gross value in money of shares of stocks sold, bartered, exchanged or otherwise disposed

½ of 1 %

A corporate issuer/stock broker, whether domestic of foreign, engaged in the sale, barter, exchange or other disposition through Initial Public Offering (IPO)/secondary public offering of shares of stock in closely held corporations

Gross selling price or gross value of in money of shares of stocks sold, bartered, exchanged or otherwise disposed in accordance with  the proportion of stocks sold, bartered or exchanged or after listing in the stock exchange

 

·         Up to 25 %

4%

 ·         Over 25% but not over 33 1/3%

2%

 ·         Over 33 1/3 %

1%

BIR Form 2551 M - Monthly Percentage Tax Return

Documentary Requirements

1.       Duly issued Certificate of Creditable Tax Withheld at Source (BIR Form 2307), if applicable

2.       Duly approved Tax Debit Memo, if applicable

3.       Copy of Certificate of Registration issued by Cooperative Development Authority for cooperatives and from the National Electrification Administration for electric cooperatives

4.       Previously filed return and proof of payment, for amended return

Procedures

1.  Fill-up BIR Form 2551 M in triplicate copies

2.       If there is payment:

·         Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office where taxpayer is required to register and present the duly accomplished BIR Form 2551 M, together with the required attachments and payment. (The Percentage Tax imposed shall be paid at the time the return is filed by the taxpayer.)

·         In places where there are no AABs, the duly accomplished BIR Form 2551 M, together with the required attachments and payment, shall be filed/paid with the Revenue Collection Officer or duly Authorized Treasurer of the city or municipality where said business or principal place of business is located.

·         Receive taxpayer's copy of the duly stamped and validated form from the teller of the AAB/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.

3.       If there is no payment:

·         Proceed to the Revenue District Office where taxpayer is required to register and present the duly accomplished BIR Form 2551M, together with the required attachments.

·         Receive taxpayer's copy of the duly stamped and validated form from the RDO representative.

Note: ""No payment"" returns filed late shall be imposed the necessary penalties by the RDO, which shall be paid at the concerned AAB.

Deadline

·         Manual Filing

      Not later than 20th day following the end of each month

·         Filing Through Electronic Filing and Payment System (eFPS)

Group A - Twenty-Five (25) days following the end of the month

Group B - Twenty-Four (24) days following the end of the month

Group C - Twenty-Three (23) days following the end of the month

Group D - Twenty-Two (22) days following the end of the month

Group E - Twenty-One (21) days following the end of the month

BIR Form 2551 Q - Quarterly Percentage Tax Return

Documentary Requirements

1.       Duly issued Certificate of Creditable Tax Withheld at Source (BIR Form 2307), if applicable

2.       Duly approved Tax Debit Memo, if applicable

3.       Copy of Certificate of Registration issued by Cooperative Development Authority for cooperatives and from the National Electrification Administration for electric cooperatives

4.       Previously filed return and proof of payment, for amended return

Procedures

1.       Fill-up BIR Form 2551 Q in triplicate copies.

2.       If there is payment:

·          Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office where taxpayer is required to register and present the duly accomplished BIR Form 2551Q, together with the required attachments and payment. (The Percentage Tax imposed shall be paid at the time the return is filed by the taxpayer.)

·          In places where there are no AABs, the accomplished BIR Form 2551 Q, together with the required attachments and payment, shall be filed/paid with the Revenue Collection Officer or duly Authorized Treasurer of the city or municipality where said business or principal place of business is located.

·          Receive taxpayer's copy of the duly stamped and validated form from the teller of the AAB/Revenue Collection Officer/duly Authorized City or Municipal Treasurer. 

3.       If there is no payment:

      Proceed to the Revenue District Office where taxpayer is required to register and present the duly accomplished BIR Form 2551Q, together with the required attachments.

      Receive taxpayer's copy of the duly stamped and validated form from the RDO representative.

Note: ""No payment"" returns filed late shall be imposed the necessary penalties by the RDO, which shall be paid at the concerned AAB.

Deadline

·          Manual Filing

            Not later than 20th day following the end of each quarter

·          Filing Through Electronic Filing and Payment System (eFPS)

      Not later than the 20th day following the end of the quarter

Percentage Tax For Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange or Through Initial and/or Secondary Offering

BIR Form 2552 - Percentage Tax Return (For Transactions Involving Shares of Stocks Listed and Traded Through the Local Stock Exchange or Through Initial and/or Secondary Offering)

Documentary Requirements

1.       Duly issued Certificate of Creditable Tax Withheld at Source (BIR Form 2307), if applicable

2.       Proof of Exemption for transactions not subject to tax, if applicable

3.       Duly approved Tax Debit Memo, if applicable

4.       Previously filed return and proof of payment, for amended return

 

Procedures

1.       Fill-up BIR Form 2552 in triplicate copies.

2.       If there is payment:

·         Proceed to the nearest Authorized Agents Banks (AABs) of the Revenue District Office where the local stock exchange is located and present the duly accomplished BIR Form 2552, together with the required attachments and payment. (The Percentage Tax imposed shall be paid at the time the return is filed by the taxpayer.)

·         Receive taxpayer's copy of the duly stamped and validated form from the teller of the AAB

3.       If there is no payment:

·         Proceed to the Revenue District Office where the local stock exchange is located and present the duly accomplished BIR Form 2552, together with the required attachments.

·         Receive taxpayer's copy of the duly stamped and validated form from the RDO representative.

Note: ""No payment"" returns filed late shall be imposed the necessary penalties by the RDO, which shall be paid at the concerned AAB.

Deadline

·          For tax on sale of shares of stocks listed and traded through the local stock exchange (LSE) – within five (5) banking days from the date of collection

·          For tax on shares of stocks sold or exchanged through primary offering - within 30 days from the date of listing in the LSE

·          For tax on shares of stocks sold or exchanged through secondary public offering 

- within five (5) banking days from the date of collection

Tax Rates

 

Coverage

Basis

Tax Rate

Persons exempt from VAT under Sec. 116

Gross Sales or Receipts

3%

Domestic carriers and keepers of garages

Gross Receipts

3%

 

International Carriers:                                                                                        

International air/shipping carriers doing business in the Philippines

Gross Receipts

3%

Franchise Grantees:

Electric , gas and water utilities

Gross Receipts

2%

Radio and television broadcasting companies whose annual gross receipts of the preceding year do not exceed P 10,000,000 and did not opt to register asVAT taxpayer

Gross Receipts

3 %

Banks and non-bank financing intermediaries

Interest, commissions and discounts from lending activities as well as income from leasing on the basis of remaining maturities of instruments:

Short term maturity (not over 2 years)

5 %

 Medium term (over 2 years but not over 4 years)

3 %

 Long Term Maturity

 

Over 4 years but not over 7 years

1 %

Over 7 years

0 %

On Dividends

0 %

On royalties, rentals of properties, real or personal, profits from exchange and all other items treated as gross income under Sec. 32 of the Code

5 %

Finance Companies

On interest, discounts and other items of gross income paid to finance companies and other financial intermediaries not performing quasi banking functions

5 %

 

Interest, commissions and discounts paid from their loan transactions from finance companies as well as income from financial leasing shall be taxed based on the remaining maturities of instruments:

 

Short term maturity (not over 2 years)

5 %

 

Medium term (over 2 years but not over 4 years)

3 %

 

Long Term Maturity

 

Over 4 years but not over 7 years

1 %

 Over 7 years

0 %

Life Insurance Companies (except purely cooperative companies or associations)

Total premiums collected

5 %

Agents of foreign insurance companies: (except reinsurance premium)

 ·          Insurance agents authorized under the Insurance Code to procure policies of insurance for companies not authorized to transact business in the Phils.

Total premium collected

10 %

·          Owners of property obtaining insurance directly with foreign insurance companies

Total premium collected

5 %

Proprietors, lessee or operator of the following:

 

Cockpits

Gross receipts 18%

Cabarets, Night or Day Clubs

Gross receipts 18%

Boxing exhibitions

Gross receipts 10%

Professional basketball games

Gross receipts 15%

Jai-alai and race track (operators shall withheld tax on winnings)

Gross receipts

30%

Every stock broker who effected a sale, barter, exchange or other disposition of shares of stock listed and traded through the Local Stock Exchange (LSE) other than the sale by a dealer in securities

Gross selling price or gross value in money of shares of stocks sold, bartered, exchanged or otherwise disposed

½ of 1 %

A corporate issuer/stock broker, whether domestic of foreign, engaged in the sale, barter, exchange or other disposition through Initial Public Offering (IPO)/secondary public offering of shares of stock in closely held corporations

Gross selling price or gross value of in money of shares of stocks sold, bartered, exchanged or otherwise disposed in accordance with  the proportion of stocks sold, bartered or exchanged or after listing in the stock exchange

 

Up to 25 %

4%

 Over 25% but not over 33 1/3%

2%

Over 33 1/3 %

1%

 BIR Form No. 2200 T Excise Tax Return for Tobacco Products  

This return shall be filed in triplicate by the following:

Manufacturer or producer of locally manufactured or produced tobacco products;

Wholesaler, manufacturer, producer, owner or operator of the re drying plant, as the case may be, with respect to the payment of inspection fee on leaf tobacco, scrap, cigars, cigarettes and other tobacco products;

Owner or person having possession of tobacco products which were removed from the place of production without the payment of excise tax.

Filing Date

For each place of production, a separate return shall be filed and the excise tax due shall be paid before removal of the tobacco products from the place of production.

For EFPS Taxpayers,

The filing and return and payment of excise tax due thereon shall be in accordance with the provisions of existing applicable revenue issuance.

BIR Form No. 2200 P Excise Tax Return for Petroleum Products  

This return shall be filed in triplicate by the following:

Manufacturer, or producer of locally manufactured, produced or refined petroleum products;

Any person engaged in blending, reprocessing, re-refining or recycling of previously taxed petroleum products;

Importer or purchaser who resells or uses kerosene as aviation fuel;

Any person using denatured alcohol for motive power; and

Owner or person having possession of petroleum products, which were removed, from the place of production without the payment of excise tax.

Filing Date

For each place of production, a separate return shall be filed and the excise tax shall be paid before removal of the petroleum products from the place of production.

BIR Form No. 2200 M Excise Tax Return for Mineral Products

This return shall be filed in triplicate by the following:

Owner, lessee, concessionaire or operator of the mining claim;

First buyer, purchaser or transferee for local sale, barter, transfer or exchange of indigenous petroleum, natural gas or liquefied natural gas; and

Owner or person having possession of the minerals and mineral products which were mined, extracted or quarried without the payment of excise tax.

Filing Date

For each place of production, a separate return shall be filed and the excise tax shall be paid upon removal of the mineral products from the place of production. In the case of locally produced or extracted minerals or quarry resources where the mine site or place of extraction is not the same as the place of processing or production, the return shall be filed and the excise tax paid to the Revenue District Office having jurisdiction over the locality where the same are mined, extracted or quarried.

            On locally produced or extracted metallic mineral or mineral products, the person liable shall file a return and pay the tax within fifteen (15) days after the end of the calendar quarter when such products were removed, subject to the filing of a bond in an amount which approximates the amount of excise tax due on the removals for the said quarter.

BIR Form No. 2200 A Excise Tax Return for Alcohol Products 

This return shall be filed in triplicate by the following:

Manufacturer or producer of locally manufactured or produced alcohol products; and

Owner or person having possession of the alcohol products which were removed from the place of production without the payment of excise tax.

Filing Date

For each place of production, a separate return shall be filed and the excise tax shall be paid before removal of the alcohol products from the place of production.

For EFPS Taxpayers,

The filing of return and payment of excise tax due thereon shall be in accordance with the provisions of existing applicable revenue issuances.

BIR Form No. 2200 A; 2200 AN; 2200 M; 2200 P 2200 T Excise Tax Returns

The following excise tax return shall be filed by an individual or non-individual in paying the excise tax of exciseable articles such as minerals and mineral products, liquor/alcohol and tobacco before removal from the place of production/ mining site/bonded warehouse.

BIR Form No. 2200 A  -  Excise Tax Return for Alcohol Products

BIR Form No. 2200 AN-  Excise Tax Return for Automobiles & Non-Essential Goods

BIR Form No. 2200 M  - Excise Tax Return for Mineral Products

BIR Form No. 2200 P  - Excixe Tax Return for Petroleum Products

BIR Form No. 2200 T  - Excise Tax Return for Tobacco Products

Filing Date

The return is filed and the excise tax paid by the manufacturer or producer before removal of domestic products from place of production, except on the following:

1. Locally manufactured petroleum products and indigenous petroleum removed under RMO 99-98 shall be paid before removal from place of production of such products from January 1, 1999 and thereafter.

 

2. Non-metallic mineral or mineral products or quarry resources shall be paid upon removal from the locality where mined or extracted.

3. Locally produced or extracted metallic mineral or mineral products shall be paid within fifteen (15) days after the end of the taxable quarter when such products were removed provided a surety bond was posted by the mining company.

LIST OF CEBU FREIGHT FORWARDERS

AIRLIFT ASIA INC
AAI Freight Management Centre, MEPZA, Lapu-Lapu City, Cebu, Philippines
www.airliftasiainc.com
(0)32 340-5677
aircebu@mozcom.com


ALL SYSTEMS LOGISTICS INC
Room 202 N&N Cortes Arcade II, SB Cabahug Street, Mandaue City, Cebu, Philippines www.asti.com.ph
(0)32 346-6031
aslceb@asti.com.ph


ALL TRANSPORT NETWORK INC
Room 202, N&N Cortes Arcade II, SB Cabahug Street, Mandaue City, Cebu, Philippines www.atn.com.ph
(0)32 345-8010
atnceb@atn.com.ph


ALLEGIANCE CARGO ADVANTAGE INC
Door 2 JO A Building A, North Reclamation Road, Reclamation Area, Cebu City 6000, Visayas Areas, Philippines
www.acai.com.ph
(0)32 505-4068
acai_customerservice@acai.com.ph


ASIA CARGO CONTAINER LINE INC - ACCLI
Rm 102, C and F Ramirez Bldg, #1 S B Cabahug St, Ibabao, Mandaue City, Cebu 6014, Philippines www.asiacargo.com.ph
(0)32 343 8092
accliceb@ultimate.info.com.ph



ASPAC International Inc
2nd Avenue MEZ 1 Ibo Lapu City Cebu
www.aspacphils.com.ph
Lourdes Mariano
Tel: +63 (0)32 239-7931
Fax: +63 (0)32 239-5815
info@aspaccebu.com.ph


ASSOCIATED FREIGHT CONSOLIDATORS INC
Door 2, Dispo Philippines Building, AC Cortes Avenue, Mandaue City, Cebu 6014, Philippines www.afciphil.com.ph
(0)32 345-0058
afcicebu@afciphil.com.ph


CARGOAIRE FREIGHT FORWARDERS INC
Unit N Freestar Arcade, Hernan Cortes Street, Subangdaku, Madaue City, Philippines (0)32 422-5532
cargoaircebu@cargoair.net.ph



CTSI LOGISTICS PHILS INC
Pakna-an Central Warehouse Complex, S E James St, Zone Tamates, Pakna-an Mandaue City, Cebu, Philippines
www.ctsi-logistics.com
(0)32 345-1514
gerry_inandan@ctsiphl.com



EAGLE EXPRESS LINES INC
Door #1 Gosotto & Sons Bldg, MJ Cuenco Ave., Cebu City, Philippines
www.eaglegroup.com.ph
(0)32 231 3402
jctanghal@eaglegroup.com.ph



FIRST IMPERIAL CARGO INC
G/F Chua Tiam Bldg. A. Del Rossario St, Guizo, Mandaue City, Cebu, Philippines www.firstimperialcargo.com
(0)32 346-2402
cebu@firstimperialcargo.com



GRM INTERNATIONAL INC
G/F Galco Bldg, Mactan, Intl. Airport Cargo Compex, Lapu Lapu City, Cebu, Philippines www.grmonline.com
(0)32 341-1358
naty.castillo@grmonline.com



HANKYU INTERNATIONAL TRANSPORT PHILIPPINES INC
107 Grand Arcade Building, AC Cortes Avenue, Mandaue City, Cebu, Philippines
www.hankyu-europe.com
(0)32 344-4561
hitceb@hankyu.com.ph



K LINE AIR SERVICE PHILIPPINES INC
6/F, Unit 607 Ayala FGU Cenre, Cebu Business Park, Mindanao Avenue, Cor. Biliran Sts. 6332, Cebu, Philippines
(0)32 234-2621
cebu@klineair.com.ph


Kingspeed International Freight Express
G/F Tanggol BldgSt Jude Street Hipodromo, Cebu City
www.kingspeed-intl.webs.com
Roldan Tanggol
Tel: +63 (0)32 235-6314
Tel: +63 (0)32 505-7698
Tel: +63 (0)933 947 2759
Fax: +63 (0)32 238-7129
kingspeed_intl@yahoo.com



KINTETSU WORLD EXPRESS (PHILS) INC
Unit 116 & 117, MGA Bldg, A Cortez Ave, Mandave City, Cebu, Philippines
www.kwe.com
(0)32 346-1974
kweceb@ao.kwe.com



KUEHNE + NAGEL (PHILIPPINES) INC
Mactan-Mandaue Road, Bridge 1, G/F, Menzi Bldg, Pajo, Lapu-Lapu City 6015, Philippines www.kuehne-nagel.com
(0)32 346-7422
info.cebu@kuehne-nagel.com



MEISTER TRANSPORT INC
G/F Yracahad Building, A Cortez Avenue, Mandaue City, Cebu, Philippines www.meistertransport.com.ph
(0)32 346-0199
mticebu@mozcom.com



ORIENTAL AIR TRANSPORT SERVICE (PHILIPPINES) INC
2/F Galco Building, Mactan Cebu International Airport, Cargo Complex, Mactan, Lapu-Lapu City, Cebu 6015, Philippines
(0)32 341-5241
oats-ceb@orientalair.com.ph



PANALPINA WORLD TRANSPORT (PHILIPPINES) INC
2/F Galco Building, Mactan Cebu International Airport, Cargo Complex, Mactan, Lapu-Lapu City, Cebu 6015, Philippines
www.panalpina.com
(0)32 341-5241
klaus.fuchs@panalpina.com



Purcia Transport System Inc
Door 3, Ceniza Commercial Plaza\Highway Mandaue City Cebu
www.purcia.com
Guilbert B Purcia
Tel: +63 (0)32 346-3633
Tel: +63 (0)32 346-3770 (Import)
Tel: +63 (0)32 346-0144 (Accounting)
Mobile: +63 (0)917 620 1878
Fax: +63 (0)32 346-4041
guilbert@purcia.com



QUICKFLO FORWARDERS INC
Annex Bldg, Kentredder Square, AC Cortes Avenue, Mandaue City, Cebu 6014, Philippines www.quickflo.com.ph
(0)2 829-4803
cora@quickflo.com.ph



Reach Cargo Services
Door 211 Crown Bldg San Jose, Dela Montaña Cor North Reclamation Cebu City
www.reachcs.com
Amelia Magto
Tel: +63 (0)32 412-3241
Tel: +63 (0)32 238-6307
Fax: +63 (0)32 238-6307
sales@reachcs.com



ROYAL CARGO COMBINED LOGISTICS INC
First Avenue Blk 3, Cnr Forwarders Drive, Mactan Economic Zone 1, Lapu-lapu City 6015, Philippines www.royalcargo.com
(0)32 341-2758
info@royalcargo.com


Sea Gull International Logistics
Rm 07 4th Floor Prestige Commercial Building P Burgos St Bargy, Alang-Alang Mandaue City, Cebu Ruby C Aganan
Tel: +63 (0)32 516-0986
Mobile: +63 (0)910 648 5804
Fax: +63 (0)32 346-9285"
rubysea_gulllogistics@yahoo.com.ph




Theam Cargo Forwarding Services
Unit D201, S A Building Plaridel St Alang-alang Mandaue City
www.theamcargo.com
Richell M Bagasbas
Tel: +63 (0)32 236-6525
Fax: +63 (0)32 420-3577
customerservice@theamcargo.com



UTI (GLOBAL LOGISTICS) INC
Menzi Complex, MI Quezon Highway, Pajo, Cebu 6015, Lapu-Lapu City, Philippines www.go2uti.com
(0)32 340-1617
hceb@go2uti.com

AIRLIFT ASIA INC

AAI Freight Management Centre, MEPZA, Lapu-Lapu City, Cebu, Philippines

www.airliftasiainc.com

(0)32 340-5677

aircebu@mozcom.com

ALL SYSTEMS LOGISTICS INC

Room 202 N&N Cortes Arcade II, SB Cabahug Street, Mandaue City, Cebu, Philippines

www.asti.com.ph

(0)32 346-6031

aslceb@asti.com.ph

ALL TRANSPORT NETWORK INC

Room 202, N&N Cortes Arcade II, SB Cabahug Street, Mandaue City, Cebu, Philippines

www.atn.com.ph

(0)32 345-8010

atnceb@atn.com.ph

ALLEGIANCE CARGO ADVANTAGE INC

Door 2 JO A Building A, North Reclamation Road, Reclamation Area, Cebu City 6000, Visayas Areas, Philippines

www.acai.com.ph

(0)32 505-4068

acai_customerservice@acai.com.ph

ASIA CARGO CONTAINER LINE INC - ACCLI

Rm 102, C and F Ramirez Bldg, #1 S B Cabahug St, Ibabao, Mandaue City, Cebu 6014, Philippines

www.asiacargo.com.ph

 (0)32 343 8092

accliceb@ultimate.info.com.ph

ASPAC International Inc

2nd Avenue MEZ 1 Ibo Lapu City Cebu

www.aspacphils.com.ph

"Tel: +63 (0)32 239-7931

Fax: +63 (0)32 239-5815"

info@aspaccebu.com.ph

ASSOCIATED FREIGHT CONSOLIDATORS INC

Door 2, Dispo Philippines Building, AC Cortes Avenue, Mandaue City, Cebu 6014, Philippines

www.afciphil.com.ph

(0)32 345-0058

afcicebu@afciphil.com.ph

CARGOAIRE FREIGHT FORWARDERS INC

Unit N Freestar Arcade, Hernan Cortes Street, Subangdaku, Madaue City, Philippines

(0)32 422-5532

cargoaircebu@cargoair.net.ph

CTSI LOGISTICS PHILS INC

Pakna-an Central Warehouse Complex, S E James St, Zone Tamates, Pakna-an Mandaue City, Cebu, Philippines

www.ctsi-logistics.com

(0)32 345-1514

gerry_inandan@ctsiphl.com

EAGLE EXPRESS LINES INC

Door #1 Gosotto & Sons Bldg, MJ Cuenco Ave., Cebu City, Philippines

www.eaglegroup.com.ph

(0)32 231 3402

jctanghal@eaglegroup.com.ph

FIRST IMPERIAL CARGO INC

G/F Chua Tiam Bldg. A. Del Rossario St, Guizo, Mandaue City, Cebu, Philippines

www.firstimperialcargo.com

(0)32 346-2402

cebu@firstimperialcargo.com

GRM INTERNATIONAL INC

G/F Galco Bldg, Mactan, Intl. Airport Cargo Compex, Lapu Lapu City, Cebu, Philippines

www.grmonline.com

(0)32 341-1358

naty.castillo@grmonline.com

HANKYU INTERNATIONAL TRANSPORT PHILIPPINES INC

107 Grand Arcade Building, AC Cortes Avenue, Mandaue City, Cebu, Philippines

www.hankyu-europe.com

(0)32 344-4561

hitceb@hankyu.com.ph

K LINE AIR SERVICE PHILIPPINES INC

6/F, Unit 607 Ayala FGU Cenre, Cebu Business Park, Mindanao Avenue, Cor. Biliran Sts. 6332, Cebu, Philippines

(0)32 234-2621

cebu@klineair.com.ph

Kingspeed International Freight Express

G/F Tanggol Bldg St Jude Street Hipodromo, Cebu City

www.kingspeed-intl.webs.com

"Tel: +63 (0)32 235-6314

Tel: +63 (0)32 505-7698

Tel: +63 (0)933 947 2759

Fax: +63 (0)32 238-7129"

kingspeed_intl@yahoo.com

KINTETSU WORLD EXPRESS (PHILS) INC

Unit 116 & 117, MGA Bldg, A Cortez Ave, Mandave City, Cebu, Philippines

www.kwe.com

(0)32 346-1974

kweceb@ao.kwe.com

KUEHNE + NAGEL (PHILIPPINES) INC

Mactan-Mandaue Road, Bridge 1, G/F, Menzi Bldg, Pajo, Lapu-Lapu City 6015, Philippines

www.kuehne-nagel.com

(0)32 346-7422

info.cebu@kuehne-nagel.com

MEISTER TRANSPORT INC

G/F Yracahad Building, A Cortez Avenue, Mandaue City, Cebu, Philippines

www.meistertransport.com.ph

(0)32 346-0199

mticebu@mozcom.com

ORIENTAL AIR TRANSPORT SERVICE (PHILIPPINES) INC

2/F Galco Building, Mactan Cebu International Airport, Cargo Complex, Mactan, Lapu-Lapu City, Cebu 6015, Philippines

(0)32 341-5241

oats-ceb@orientalair.com.ph

PANALPINA WORLD TRANSPORT (PHILIPPINES) INC

2/F Galco Building, Mactan Cebu International Airport, Cargo Complex, Mactan, Lapu-Lapu City, Cebu 6015, Philippines

www.panalpina.com

(0)32 341-5241

klaus.fuchs@panalpina.com

Purcia Transport System Inc

Door 3, Ceniza Commercial PlazaNHighway Mandaue City Cebu

www.purcia.com

Tel: +63 (0)32 346-3633

Tel: +63 (0)32 346-3770 (Import)

Tel: +63 (0)32 346-0144 (Accounting)

Mobile: +63 (0)917 620 1878

Fax: +63 (0)32 346-4041

guilbert@purcia.com

QUICKFLO FORWARDERS INC

Annex Bldg, Kentredder Square, AC Cortes Avenue, Mandaue City, Cebu 6014, Philippines

www.quickflo.com.ph

(0)2 829-4803

cora@quickflo.com.ph

Reach Cargo Services

Door 211 Crown Bldg San Jose, Dela Montaña Cor North Reclamation Cebu City

www.reachcs.com

Tel: +63 (0)32 412-3241

Tel: +63 (0)32 238-6307

Fax: +63 (0)32 238-6307

sales@reachcs.com

ROYAL CARGO COMBINED LOGISTICS INC

First Avenue Blk 3, Cnr Forwarders Drive, Mactan Economic Zone 1, Lapu-lapu City 6015, Philippines

www.royalcargo.com

(0)32 341-2758

info@royalcargo.com

Sea Gull International Logistics

Rm 07 4th Floor Prestige Commercial Building P Burgos St Bargy, Alang-Alang Mandaue City, Cebu

Tel: +63 (0)32 516-0986

Mobile: +63 (0)910 648 5804

Fax: +63 (0)32 346-9285

rubysea_gulllogistics@yahoo.com.ph

Theam Cargo Forwarding Services

Unit D201, S A Building Plaridel St Alang-alang Mandaue City

www.theamcargo.com

Tel: +63 (0)32 236-6525

Fax: +63 (0)32 420-3577

customerservice@theamcargo.com

UTI (GLOBAL LOGISTICS) INC

Menzi Complex, MI Quezon Highway, Pajo, Cebu 6015, Lapu-Lapu City, Philippines

www.go2uti.com

(0)32 340-1617

hceb@go2uti.com