National Internal Revenue Code (NIRC)
Section 117. Percentage Tax on Domestic Carriers and Keepers of Garages. - Cars for rent or hire driven by the lessee, transportation contractors, including persons who transport passengers for hire, and other domestic carriers by land, air or water, for the transport of passengers, except owners of bancas and owner of animal-drawn two wheeled vehicle, and keepers of garages shall pay a tax equivalent to three percent (3%) of their quarterly gross receipts.
The gross receipts of common carriers derived from their incoming and outgoing freight shall not be subjected to the local taxes imposed under Republic Act No. 7160, otherwise known as the Local Government Code of 1991.
In computing the percentage tax provided in this Section, the following shall be considered the minimum quarterly gross receipts in each particular case:
| Item | Description |
|---|---|
Jeepney for hire - |
|
1. Manila and other cities |
P 2,400 |
2. Provincial |
1,200 |
Public utility bus - |
|
Not exceeding 30 passengers |
3,600 |
Exceeding 30 but not exceeding 50 passengers |
6,000 |
Exceeding 50 passengers |
7,200 |
Taxis - |
|
1. Manila and other cities |
P 3,600 |
2. Provincial |
2,400 |
Car for hire (with chauffer) |
3,000 |
Car for hire (without chauffer) |
1,800 |