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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