As mentioned in Revenue Regulations No. 26-2002, here is a detailed list of business taxpayers that were divided into 5 groups (A,B,C,D,E) based on industry classification:

Group A

Businesses included within this group focuses on financial institutions, construction, water, hotel and land transportation.

  • Banking Institutions 
  • Insurance and Pension Funding
  • Non-Bank Financial Intermediation 
  • Activities Auxiliary to Financial Intermediation 
  • Construction 
  • Water transport 
  • Hotels and Restaurants 
  • Land Transport

Group B

This group focuses mostly within the manufacturing section as well as mining.

  • Manufacture & Repair of Furniture 
  • Manufacture of Basic Metals 
  • Manufacture of Chemicals and Chemical Products 
  • Manufacture of Coke, Refined Petroleum & Fuel Products 
  • Manufacture of Electrical Machinery & Apparatus N.E.C. 
  • Manufacture of Fabricated Metal Products 
  • Manufacture of Food, Products & Beverages 
  • Manufacture of Machinery & Equipment NEC 
  • Manufacture of Medical, Precision, Optical Instruments 
  • Manufacture of Motor Vehicles, Trailers & Semi-Trailers 
  • Manufacture of Office, Accounting & Computing Machinery 
  • Manufacture of Other Non-Metallic Mineral Products 
  • Manufacture of Other Transport Equipment 
  • Manufacture of Other Wearing Apparel 
  • Manufacture of Paper and Paper Products 
  • Manufacture of Radio, TV & Communication Equipment/Apparatus 
  • Manufacture of Rubber & Plastic Products 
  • Manufacture of Textiles 
  • Manufacture of Tobacco Products 
  • Manufacture of Wood & Wood Products 
  • Manufacturing N.E.C. 
  • Metallic Ore Mining 
  • Non-Metallic Mining & Quarrying 

Group C

The third group consists of businesses that involves trade, retail, maintenance, supply distribution and real estate

  • Retail Sale 
  • Wholesale Trade and Commission Trade 
  • Sale, Maintenance, Repair of Motor Vehicle, Sale of Automotive Fuel 
  • Collection, Purification and Distribution of Water 
  • Computer and Related Activities 
  • Real Estate Activities 

Group D

Group D focuses when it comes to businesses which involve utilities such as  transport, rent, electricity, as well as multimedia and recreational activities.

  • Air Transport 
  • Electricity, Gas, Steam, & Hot Water Supply 
  • Postal & Telecommunications 
  • Publishing, Printing & Reproduction of Recorded Media 
  • Recreational, Cultural & Sporting Activities 
  • Recycling 
  • Renting of Goods & Equipment 
  • Supporting & Aux Transport Activities

Group E

Last group focuses on health, education, security, R&D, agricultural, aquatic and other forms of business activities

  • Activities of Membership Organizations Inc. 
  • Health and Social Work 
  • Private Educational Services 
  • Public Admin & Defense Compulsory Social Security 
  • Public Educational Services 
  • Research and Development 
  • Agricultural, Hunting, and Forestry 
  • Farming of Animals 
  • Fishing 
  • Other Service Activities 
  • Miscellaneous Business Activities 
  • Unclassified 
Did this answer your question?