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