
Franchise grantees of transport operations are subject to percentage tax.
Winnings from cockpits are subject to percentage tax.
Franchise grantees of the government on utilities are subject to percentage tax.
The percentage tax of banks is called "premium tax".
The overseas communication tax applies to both incoming and outgoing dispatch of messages of communication.
The sale of a water utility franchise is subject to VAT
The sale of electricity by electric utility franchise grantees is subject to VAT.
The sale of stocks directly to buyers is subject to percentage tax.
The sale of stocks by. dealer through the PSE is subject to percentage tax.
The follow-through offering of listed enterprises is exempt from percentage tax.