Sales Tax 15% sale 15 percent Sales Tax 15% Local Sales 0% sale 0 percent Local Sales 0% Export Sales 0% sale 0 percent Export Sales 0% Exempt Sales Tax 0% sale 0 percent Exempt Sales Tax 0% Purchase Tax 15% purchase 15 percent Purchase Tax 15% Reverse charge provision Tax 15% purchase 15 percent service Reverse charge provision Tax 15% Import tax 15% Paid to customs purchase 15 percent Import tax 15% Paid to customs Purchases 0% purchase 0 percent Purchases 0% Exempt Purchases purchase 0 percent Exempt Purchases Withholding Tax 5% (Rental) purchase 5 percent service Withholding Tax 5% Withholding Tax 5% (Tickets or Air Freight) purchase 5 percent service Withholding Tax 5% Withholding Tax 5% (Tickets or Sea Freight) purchase 5 percent service Withholding Tax 5% Withholding Tax 5% (International Telecommunication) purchase 5 percent service Withholding Tax 5% Withholding Tax 5% (Distributed Profits) purchase 5 percent service Withholding Tax 5% Withholding Tax 5% (Consulting and Technical) purchase 5 percent service Withholding Tax 5% Withholding Tax 5% (Return from Loans) purchase 5 percent service Withholding Tax 5% Withholding Tax 5% (Insurance & Reinsurance) purchase 5 percent service Withholding Tax 5% Withholding Tax 15% (Royalties) purchase 15 percent service Withholding Tax 15% Withholding Tax 15% (Paid Services from Main Branch) purchase 15 percent service Withholding Tax 15% Withholding Tax 15% (Paid Services from another branch) purchase 15 percent service Withholding Tax 15% Withholding Tax 15% (Others) purchase 15 percent service Withholding Tax 15% Withholding Tax 20% (Managerial) purchase 20 percent service Withholding Tax 20%