The ATC or Alphanumeric Tax Code is the organization’s Tax Code based on its industry.
You may have seen or used this code during your previous VAT or Percentage Tax filing. The ATC also affects the calculation and population of your VAT return.
See the complete list of Alphanumeric Tax Codes that are available in JuanTax below.
Code
Category
Coverage
Description
Tax Rates
VQ010
Mining and Quarrying
VAT on mining and quarrying
12%
VM040
Manufacturing
Tobacco
VAT on manufacturing of Tobacco
12%
VM110
Manufacturing
Alcohol
VAT on manufacturing of Alcohol
12%
VM120
Manufacturing
Petroleum
VAT on manufacturing of Petroleum
12%
VM130
Manufacturing
Automobiles
VAT on manufacturing of Automobiles
12%
VM140
Manufacturing
Non-Essentials (Excisable Goods)
VAT on manufacturing of Non-Essentials (Excisable Goods)
12%
VM030
Manufacturing
Cement
VAT on manufacturing of Cement
12%
VM020
Manufacturing
Food Products and Beverages
VAT on manufacturing of Food Products and Beverages
12%
VM150
Manufacturing
Pharmaceuticals
VAT on manufacturing of Pharmaceuticals
12%
VM050
Manufacturing
Flour
VAT on manufacturing of Flour
12%
VM160
Manufacturing
Sugar
VAT on manufacturing of Sugar
12%
VM100
Manufacturing
Pesticides
VAT on manufacturing of Pesticides
12%
VM010
Manufacturing
Others(General)
VAT on manufacturing of Others (General)
12%
VB113
Non Life Insurance
VAT on non-life insurance companies
12%
VB102
Lending Investors / Dealer In securities / Pawnshops / Pre-need Co.
VAT on business service-dealers on sec/lending investors
12%
VC010
Construction
VAT on constructions
12%
VT010
Wholesale and Retail
VAT on wholesale and retail
12%
VB100
Hotel and Restaurants
Hotels, Motels
VAT on business services-hotel, motels, etc.
12%
VB101
Hotel and Restaurants
Restaurants, Caterers
VAT on restaurants, caterers business services- restaurants, caterers
12%
VB105
Transport Storage and Communications
Land Transport-Cargo
VAT on common carriers-land based (Road Freight)
12%
VB106
Transport Storage and Communications
Water Transport-Cargo (Domestic Ocean Going Vessels)
VAT on common carriers-domestic ocean-vessels going vessel
12%
VB107
Transport Storage and Communications
Water Transport-Cargo (Inner island Shipping vessels)
VAT on common carriers inter-island shipping vessels
12%
VB108
Transport Storage and Communications
Air Transport-Cargo
VAT on common carriers-aircraft
12%
VB109
Transport Storage and Communications
Telephone and Telegraph
VAT on franchise holders-telephone
12%
VB111
Transport Storage and Communications
Radio / TV Broadcasting
VAT on franchise holders-radio telephone broadcasting
12%
VB112
Other Franchise
VAT on franchise holders/others
12%
VP100
Real Estate, Renting and Business Activity
Sale of Real Property
VAT on sale of real property
12%
VP101
Real Estate, Renting and Business Activity
Lease of Real Property
VAT on lease of real property
12%
VP102
Real Estate, Renting and Business Activity
Sale/Lease of intangible property
VAT on sale/lease of intangible property
12%
VD010
Compulsory Social Security Public Administration and Defense
Compulsory Social Security Public Administration and Defense
12%
VH010
Other Community Social and Personal Service Activity
VAT on community, personal and household services
12%
VS010
Others
Storage and Warehousing
VAT on storage and warehousing
12%
VB010
Others
Business Services (in general)
VAT on business service in general
12%
VI010
Others
Importation of Goods
VAT on importation of goods
12%
VS062
Others
ON SERVICES RENDERED BY PERSONS ENGAGED IN THE PRACTICE OF PROFESSION OR CALLING AND PROFESSIONAL SERVICES RENDERED BY GENERAL PROFESSIONAL PARTNERSHIPS
12%
VS210
Others
ON SERVICES RENDERED BY STOCK, REAL ESTATE, COMMERCIAL, CUSTOMS, INSURANCE AND IMMIGRATION BROKERS
12%
VE010
Others
WT ON VAT -EXPORTER/TRADER
12%
VS111
Others
VAT ON SERVICES RENDERED BY BANKS, NON-BANK, ETC.
12%
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