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Classification of Tax Groups (According to Industry)
Classification of Tax Groups (According to Industry)

I'd like to know on which tax group does my business belong?

Kaye Estanislao avatar
Written by Kaye Estanislao
Updated over a week ago

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 on 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 involve 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 that 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

The 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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