ANNEX B

ACCCEPTABLE BENCHMARK RATES

Pursuant to RMO 5- 2012
As of October 16. 2012
REVENUE REGION Nos: 5-Caloocan, 6-Manila, 7-Quezon City & 8-Makati
PSIC

7430
9214
1561
6429
7414
6311
4520
4520
6391
9391
6392
6392
6392/60
13
5237
5141/52
37

INDUSTRY

RESPONDE
NT

MODEL
(%)
GPR

BENCHMA
RK
IT RATE

WORKSHE
ET NO.

57
8
5
7
42

40%
50%
60%
29%
33%

50.85
71.38
48.75
26.08
81.23

3.05
8.71
1.48
3.90
10.42

VAT
RATE
6.10
8.57
5.85
3.13
9.75

20

30%

53.11

1.82

6.37

153
33
14
23
29
11

37%
36%
36%
74%
38%
45%

30.94
39.83
26.54
84.37
62.69
34.06

1.72
6.01
4.23
5.34
1.41
1.33

3.71
4.78
5.26
10.12
7.52
4.09

16

56%

47.11

2.28

5.65

GASOLINE STATION (FUEL) (IND)

FUEL, LPG (IND)

20
14

45%
50%

5.06
5.99

0.22
0.23

0.61
0.72

GARMENTS MANUFACTIRING (NON-

42

40%

29.92

0.80

3.59

ADVERTISING
ARTS DRAMATICS, MUSIC, ETC. (IND)
BAKERY PRODUCTS
BPO / CALL CENTERS
BUSINESS & MGT CONSULTANCTY
SERVICES
CARGO HANDLING & FREIGHT
FORWARDING
CONSTRUCTION (NON-IND)
CONSTRUCTION
CUSTOMS BROKERAGE (NON-IND.)
CUSTOMS BROKERAGE (IND.)
FREIGHT & FORWARDING SERVICES
OPERATION OF FREIGHT TRANSPORT
(IND)
TRUCKING / FORWARDING SERVICES

5232
5232
5131
5131

IND)
GARMENTS
GARMENTS
GARMENTS
GARMENTS
GARMENTS

MANUFACTIRING (IND)
RETAIL (NON-IND)
RETAIL (IND)
WHOLESALE (NON-IND)
WHOLESALE (IND)

11
45
21
29
5

36%
38%
29%
38%
60%

57.87
41.43
24.71
34.37
36.94

1.34
1.16
0.57
1.01
0.67

6.94
4.97
2.96
4.12
4.43
ANNEX B

ACCCEPTABLE BENCHMARK RATES

Pursuant to RMO 5- 2012
As of October 16. 2012
REVENUE REGION Nos: 5-Caloocan, 6-Manila, 7-Quezon City & 8-Makati
PSIC

INDUSTRY

RESPONDE
NT

MODEL
(%)
GPR

9302
5143/52
34
5143/52
34
5511
7492
7492
76220

HAIRDRESSING & OTHER TREATMENT

28

43%

HARDWARE (NON-IND)

162

42%

HARDWARE (IND)

186

37%

21

38%

44%

37

46%

22

41%

HOTELS & MOTELS

INVESTIGATION / SECURITY SERVICES
(NON-IND)
INVESTIGATION / SECURITY SERVICES
(IND)
IT / SOFTWARE CONSULTANCY

45.7
7
33.7
0
30.3
3
37.2
0
77.8
4
67.1
5
51.0

BENCHMA
RK
IT RATE

WORKSHE
ET NO.

1.29

VAT
RATE
5.49

1.13

4.04

1.29

3.64

1.56

4.56

3.27

9.34

2.55

8.06

1.77

6.13

7491

LABOR RECRUITMENT (NON-IND)

33%

7491

LABOR MANPOWER RECRUITMENT

52

44%

LAND TRANSPORT (NON-IND)

40%

5150

MACHINERY & EQUIPMENT (WHOESALE)

40%

7496

MANAGEMENT & ADMINISTRATIVE

SERVICES
MANPOWER SERVICES (NON-IND)

43%

17

47%

2811

MANUFACTURING Fabricated Metals

44%

2620

MANUFACTURING Concrete, Cement,

etc.
MANUFACTURING Other Articles (NEC)

33%

12

42%

17

41%

50%

WHOLESALE OF FOOD (IND)

43%

MANUFACTURING-LEATHER SHOES

29%

48

29%

3999

MANUFACTURING FOOD PRODUCTS

(NON-IND)
MANUFACTURING FOOD (IND)
5122

MANUFACTURING-PLASTICS (NON-IND)

5
38.6
3
41.0
7
41.6
1
26.6
9
43.1
7
50.2
5
28.2
5
28.5
9
36.6
4
21.0
2
75.6
3
16.2
2
24.0
6
25.0
2

0.67

6.61

2.54

5.72

4.00

10.47

1.34

3.20

4.25

8.90

1.25

6.03

1.52

3.39

0.58

3.43

1.73

4.40

1.96

3.67

1.82

9.08

0.25

1.95

0.30

2.89

1.90

3.27

ANNEX B
ACCCEPTABLE BENCHMARK RATES

Pursuant to RMO 5- 2012

As of October 16. 2012
REVENUE REGION Nos: 5-Caloocan, 6-Manila, 7-Quezon City & 8-Makati
PSIC

INDUSTRY

RESPONDE
NT

MODEL
(%)
GPR

MANUFACTURING PLASTICS (IND)

63%

2899

METAL PRODUCTS (NON-IND)

10

40%

6703

NON-LIFE INSURANCE (NON-IND)

26

42%

4539

OTHER BUILDING COMPLETION ACTIVITIES

(NON-IND)

60%

7499

OTHER BUSINESS ACTIVITIES

16

56%

5239

87

37%

16

31%

9309

OTHER RETAIL IN SPECIALIZED STORE

(NON-IND)
OTHER RETAIL IN SPECIALIZED STORE
(IND)
OTHER SERVICE ACTIVITIES

44%

5190

OTHER WHOESALING

19

53%

15

47%

5231

OTHER WHOESALING-GEN.
MERCHANDIZE (NON-IND)
PHARMACEUTICALS (IND)

16

56&

5231

PHARMACEUTICALS(NON-IND)

48

44%

5211

45.7
2
28.9
0
72.6
3
35.7
4
27.4
6
33.8
4
21.2
5
41.9
7
21.6
0
31.6
4
26.9
0
36.6
4

BENCHMA
RK
IT RATE

WORKSHE
ET NO.

4.88

VAT
RATE
5.49

1.33

4.18

5.32

8.72

1.29

4.29

1.18

3.30

1.17

4.06

0.91

2.55

3.71

5.04

1.22

2.59

1.27

3.80

0.77

3.23

1.39

4.38

2221

PRINTING SERVICES (NON-IND)

38

45%

2221

PRINTING SERVICES (IND)

13

31%

8512

PRIVATE, MEDICA, DENTAL & OTHER HEALTH

ACTIVITIES (NON-IND)

43%

8512

PRIVATE, MEDICAL, DENTAL & OTHER HEALTH

ACTIVITIES (IND)

30

60%

7412

25

48%

7411

PROFESSIONALS
ACCOUNTING/AUDITING
PROFESSIONALS LEGAL ACTIVITIES

34

41%

7011

REAL ESTATE LESSOR (NON-IND)

280

39%

7011

REAL ESTATE LESSOR (IND)

53

66%

7012

REAL ESTATE - DEVELOPER

95

40%

27.6
0
40.3
2
75.9
9

1.22

3.37

1.47

4.84

6.59

8.12

100.0
0
100.0
0

12.01

12.00

0.00

12.00

84.6
2
86.7
4
91.1
5
71.5
9

0.00

10.15

8.33

10.41

10.00

10.94

7.81

8.59

ANNEX B
ACCCEPTABLE BENCHMARK RATES
Pursuant to RMO 5- 2012
As of October 16. 2012
REVENUE REGION Nos: 5-Caloocan, 6-Manila, 7-Quezon City & 8-Makati
PSIC

5521/552
9
5521/552

INDUSTRY

RESPONDE
NT

MODEL
(%)

RESTAURANTS (CAFES, FASTFOOD)

34

32%

RESTAURANT (FINE-DINING)

17

35%

GPR
37.47

BENCHMAR
K
IT RATE
0.62

WORKSHE
ET NO.
VAT RATE
6.48

47.82

0.62

5.74

9
5521/552
9
5521
5521/552
9
5521/552
9
5239
5236
5235
5235
5232
5233
5030
5030
6812
6351

RESTAURANTS (FRANCHISE, FASTFOOD)

22

41%

33.23

1.09

3.99

RESTAURANT (IND)
RESTAURANTS (BARS, CANTEENS)

19
29

26%
45%

30.56
39.73

1.47
1.07

4.56
4.77

145

30%

37.38

1.17

4.49

10
13
25
15
5
11
71
43
20
43

40%
46%
56%
33%
60%
55%
48%
44%
20%
37%

20.02
38.69
31.77
27.72
19.09
41.08
33.33
34.30
81.89
70.12

1.17
1.40
0.65
0.73
0.58
2.80
1.11
1.24
11.84
2.26

2.40
4.64
3.81
3.33
2.29
4.93
4.34
4.12
9.90
8.41

RESTAURANTS (REGULAR)
RETAIL EECTRICAL SUPPLY (NON-IND)
RETAIL OFFICE MACHINES, EQUIPMENT
RETAIL OFFICE SUPPLIES (NON-IND)
RETAIL OFFICE SUPPLIES (IND)
RETAIL SALE VIA STALL & MARKETS
SALE OF HOUSEHOLD APPLIANCES
SALE OF MOTOR PARTS (NON-IND)
SALE OF MOTOR PARTS (IND)
SECURITY DEALING ACTIVITIES
TOURS & TRAVEL AGENCIES

APPROVED:

KIM S. JACINTO-HENARES (Original Signed)

(Original Signed)
Commissioner of Internal Revenue
Committe

Certified Correct:

NELSON M.ASPE
Deputy Commissioner
Chairman, Benchmarking