RR No. 9-2007: Prescribes the updated minimum monthly/quarterly gross receipts in computing the Percentage Tax of domestic carriers and keepers of garages

Key points

1. Who pays the tax. Cars for rent or hire driven by the lessee, transportation contractors, persons who transport passengers for hire, other domestic land carriers of passengers, and keepers of garages pay 3% of quarterly gross receipts. Owners of animal-drawn two-wheeled vehicles are excepted.
2. Basis of the update. The Year 1978 minimums no longer reflect true receipts, so they were updated using the average consumer price index for the transportation and communication sector in Year 2006.
3. Updated minimums (quarterly). Jeepney for hire: P 65,700.00 in Manila and other cities, P 32,900.00 provincial. Public utility bus: P 98,600.00 (up to 30 passengers), P 164,200.00 (over 30 up to 50), P 197,100.00 (over 50). Taxis: P 98,600.00 in Manila and other cities, P 65,700.00 provincial. Car for hire: P 82,100.00 with chauffeur, P 49,300.00 without.
4. Updated minimums (monthly). Jeepney: P 21,900.00 (Manila and other cities), P 10,967.00 (provincial). Bus: P 32,867.00, P 54,733.00, P 65,700.00. Taxis: P 32,867.00 and P 21,900.00. Car for hire: P 27,367.00 with chauffeur, P 16,434.00 without.
5. Routes. Common carriers plying routes from or to Metro Manila and/or other cities use the minimums for Manila and other cities.

Who is affected

• Domestic land carriers of passengers
• Cars for rent or hire driven by the lessee
• Transportation contractors
• Keepers of garages

Deadlines and effectivity

• Effective August 1, 2007, or 15 days after complete publication in a newspaper of general circulation, whichever is later