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PERCENTAGE
TAXES
TITLE V OF THE TAX CODE,
SECTIONS 117 TO 127
OTHER PERCENTAGE TAX (OPT)
Other Percentage Taxes (OPT) also called
“Non-VAT” is a business tax imposed with
varying rates (from 0% to 30%) on business
transactions specifically identified by law.
Generally imposed on sale of services.
SCOPE OF OPT
Unit 1 Unit 2
January P700 P1,500
February 800 1,000
March 400 2,500
April 2,000 0