Countries Tax Rates Goods / Services / Transactions Covered
7. Proprietors, operators or keepers of hotels, motels, rest houses, pension houses, inns, resorts, theaters and movie houses;
8. Proprietors or operators of restaurants, refreshment parlors, cafes and other eating places, including clubs and caterers;
9. Dealers in securities;
10. Lending investors;
11. Transportation contractors on their transport of goods or cargoes, including persons who transport goods or cargoes for hire and other domestic common carriers by land relative to their transport of goods or cargoes;
12. Common carriers by air and sea relative to their transport of passengers, goods or cargoes from one place in the Philippines to another place in the Philippines;
13. Sales of electricity by generation and distribution companies.