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 

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