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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