TaxCode Do

cume
nt Tax
abl
eUni
t TaxDuePe
r %o
fUni
t Tax
abl
eBas
e
Sec
tio
n Uni
t
1
74 Ori
ginalI
ssueo
fShares P200.
00o
rfr
act
iont
her
eof 2
.00 1
% Parv
alu
eofs
har
eso
fst
ock
s
ofStockwit
hparval
ue
Act
u alc
o ns
ide
rati
onfo
rthei
ssu
anc
e
Ori
ginalI
ssueo
fShar
es P200.
00o
rfr
act
iont
her
eof 2
.00 ofsharesofstoc
ks
ofStockwit
houtp
ar
1
%
val
ue
P2
00.
00o
rfr
act
iont
her
eof Actualv
alu
ere
pre
sent
edbye
ach
St
ockDi
vi
dend shar
e

2
.00 1
%

1
75 Sale
s,Agr eementst oSel
l,P2
00.
00o
rfr
act
iont
her
eof 1
.50 0
.75
% Parv
alu
eofs
uchs
toc
k
Memo randaofSale s,
Deli
veriesorTransfe ro
f
Shareso r Cer
t i
ficates
ofStoc k 5
0%

St
ockwi
tho
utp
arv
alu
e

DSTpai
dupont
heo
rigi
nali
ssu
anc
eof
sai
dsto
ck.
1
76 Bonds ,
De bentu
res, P2
00.
00o
rfr
act
iont
her
eof .
75 .
375
% Parval
ueofs
uchbonds,
de bent
u re
s,
Certifi
cateo fStocko
r Cert
ifi
cat
eofStoc
ko rIndebtedness
Indebtednessiss
uedin
foreignCo u
ntries
1
77 Certi
ficat
eo fProfit
sor P2
00.
00o
rfr
act
iont
her
eof 1
.00 .
5% Fac
evalu
eofsu
chc
ert
ifi
cat
es/
Int
erestinPrope
rt yor memor
andum
Accumulati
on
1
78 BankChe c
ks,Drafts
, One
achDo
cume
nt 3
.00
Cert
ifi
cateo fDeposi
tno
t
bear
inginteres
t and
ot
herInstruments
1
79 Al
lDe
btI
nst
rume
nts P2
00.
00o
rfr
act
iont
her
eof 1
.50 .
75% Is
suepri
ceofanysuc
hde bt
i
nstru
mentsorafrac
tio
no f365days
fori
nstr
umentwit
htermo fle
ssthan
1year
1
80 Al
lBi
ll
sofEx
changeo
r P2
00.
00o
rfr
act
iont
her
eof .
60 .
3% Faceval
ueofanysuc
hbi
llo
f
Dr
afts exc
hangeordraft
1
81 AcceptanceofBill
sof P2
00.
00o
rfr
act
iont
her
eof .
60 .
3% Facevalu
eo fsuchbi
llofexc
hange
Exchangeo ro r
derfo r ororderorthePhil
ip
p i
neequi
val
ent
thepayme ntofmo ney ofsuchvalu
e, i
fexpres
sedin
purporti
ngtobedr awnin for
e i
gncurrency
a foreigncountrybut
payableinthePhil
ippi
nes
1
82 Fore
ignBil
lso
fExchange P2
00.
00o
rfr
act
iont
her
eof .
60 .
3% Fac
ev alueofs
uchbil
lofexc
hangeor
andLett
ersofCr
edit l
etterofc r
edi
torthePhi
li
ppine
equ
ivalentofs
uchval
ue,i
fexp r
ess
ed
i
nforeign cur
renc
y
1
83 Li
feI
nsu
ranc
ePo
li
ci
es I
ftheamo
unto
fins
uranc
edo
ese
xemp
t Amo
unto
fIns
uranc
e
no
tex
cee
dP1
00,
000
.00

I
ftheamo
untofinsur
ance 2
0.0
0 Amo
unto
fIns
uranc
e
e
xcee
dsP100
,00
0.00butdo
es
 no
tex
cee
dP3
00,
000
.00

Iftheamou
nto fi
nsuranc
e 5
0.0
0 Amo
unto
fIns
uranc
e
excee
dsP300,
000.
00butdoes
notexce
edP500,
000.
00

Iftheamou
nto fi
nsuranc
e
excee
dsP500,
000.
00butdoes 1
00.
00 Amo
unto
fIns
uranc
e
notexce
edP750,
000.
00

Iftheamou
nto fi
nsur
ance
excee
dsP750,
000.
00butdo
es
notexce
edP1,
000,
000.
00 1
50.
00 Amo
unto
fIns
uranc
e

I
ftheamo
untofinsur
anc
e
e
xcee
dsP1,
000
,00
0 .
00
2
00.
00 Amo
unto
fIns
uranc
e
1
84 Pol
ic
iesOfI
nsur
anc
e P4.
00pre
miu
morfr
act
ion .
50 1
2.5
% Pr
emi
umc
har
ged
up
onPr o
per
ty th
ereo
f
1
85 Fidel
it
yBo ndsando
the
rP4 .
00pre
miu
morfr
act
ion .
50 1
2.5
% Pr
emi
umc
har
ged
Insu
rancePoli
ci
es t
hereo
f
1
86 Pol
ic
ieso
fAnnui
ti
eso
r P2
00.
00o
rfr
act
iont
her
eof 1
.00 .
5% Premi
umorinst
all
mentpayme
nto
r
ot
herins
tru
ments co
ntractp
ric
ecoll
ect
ed

P2
00.
00o
rfr
act
iont
her
eof .
40 .
20% Pr
emi
umo
rco
ntr
ibu
tio
nco
ll
ect
ed
Pr
e-Ne
edPl
ans
1
87 I
nde
mni
tyBo
nds P4
.00o
rfr
act
iont
her
eof .
30 7
.5% Pr
emi
umc
har
ged
1
88 Certi
ficat esofDama ge Eac
hCe
rti
fic
ate 3
0.0
0
orotherwiseand
Certi
ficat eordocume nt
iss
uedbya nyc us
toms
offic
e r
s ,
mar inesurv
e yor
,
notaryp ubli
ca nd
certi
ficater equi
redby
laworbyr ul
esand
regul
ationso fap ubl
ic
offic
e
1
89 Wareho
useRe ce
ipt
s Eac
hRe
cei
pt 3
0.0
0
(e
xceptifval
uedoesno
t
exc
eedP2 0
0 .
00)
1
90 Jai
-al
ai,Hors
eRace P1
.00andbe
lowc
osto
fti
cke
t .
20 2
0% Co
sto
fthet
ick
et
Tic
kets
,lott
oo rOt
her
Autho
riz
e dNumber
Games
Addi
tio
nalP0.
20oneve
ryP1.
00 Co
sto
fthet
ick
et
orfr
actio
nthere
ofifcos
tof
ti
cke
te xc
eedsP1.
00
1
91 Bil
lsofLadi
ngor Iftheval
ueofsuchgo
ods 2
.00 Va
lueo
fsu
chgo
ods
Receip
ts(
exc
eptchar
ter exc
e e
dsP100.
00anddoesno
t
party) exc
e e
dP1,00
0.00
 I
fthev
alu
eex
cee
dsP1
,00
0.0
0 2
0.0
0 Va
lueo
fsu
chgo
ods

Frei
ghtticke
tsc o ve
ringgoo
ds,
merchandi
seo re ffectsc
arri
ed Ex
emp
t
asaccompani
edbaggageo f
pass
engersonl andandwat er
carr
ierspri
mar il
ye ngagedi
n
thetransp
ortat i
ono f
pass
engers
1
92 Proxi
es(exceptprox
ies Eac
hpr
oxy 3
0.0
0
is
suedaffe ct
ingthe
affair
so fassoci
ati
onsor
corpor
ations
,organi
zed
forreli
gious
,chari
tabl
eor
li
terarypurpose
s)
1
93 Powerso fAt torney Eac
hDo
cume
nt 1
0.0
0
(ex
cep tactsc onnecte
d
wit
ht hec ol
lectionof
cl
aimsdu efr omo r
accrui
ngt ot he
Governme nto ft he
Republicoft he
Phil
i
pp i
ne s,o
rt he
governme nto fany
provi
nce ,
c i
tyo r
Municipal
ity)
1
94 Leasesando therHiri
ng Fi r
st2 ,
000orfracti
onalpar t 6 .
00 .
3%
agreeme ntsor there
o f
memo randumo rcontrac
t
forhire,useorrentof
anylandso rtenementsor
port
ionst her
eof 2.
00 .
2%
ForeveryP1 ,
000orfractional
partthereofinex
cesso fthe
fir
stP2 ,
000foreachye aro f
thetermo fthesai
dc ontractor
agreement
1
95 Mo rt
gageorPledgeof Fi
rst5
,00
0 4
0.0
0 .
8% Amo
untSe
cur
ed
lands,e
stat
e,orprope
rty
andDe edsofTrust

Oneac
hP5 ,
000o
rfr act
ional 2
0.0
0 .
4% Amo
untSe
cur
ed
par
tther
eofinexc
es sof5,0
00
1
96 Deedo fSale , Fi
rst1
,00
0 1
5.0
0 1
.5% Considerati
ono rFairMarketVal
ue,
Conveyanc e
s,Dona t
ions whicheverishigher(if go
vernmenti
s
ofRealPr operty(exce
pt ap arty,basi
ss hal
lbethe
grants,patentsororigi
nal consider
at i
on)
cert
ificateof
adju
di c
at i
onissu
e dbythe
governme nt)
Considerati
ono rFairMarketVal
ue,
Fore
achadditi
onalP1
,00
0or 1
5.0
0 1
.5% whicheverishigher(if go
vernmenti
s
fr
acti
onalpa
rtthereofi
n ap arty,basi
ss hal
lbethe
ex
cesso fP1,
000 consider
at i
on)
1
97 Char
terpart
iesand Char
terpart
iesandsimilar
Si
mil
arInst
ruments i
nstr
umentsifgros
st onnageof
th
eship,
vess
e lo
rsteame ris
:
 1
,00
0to
nsandbe
low
1st6mo nt
hs Re
gis
ter
edgr
osst
onnage
P1,0
00.
00
Inexce
ss+P
100.
00

1
,00
1to1
0,0
00t
ons
1st6mo nt
hs Re
gis
ter
edgr
osst
onnage
P2,0
00.
00
Inexce
ss+
P200.
00

Ov
er1
0,0
00t
ons
1st6mo nt
hs
P3,0
00 Re
gis
ter
edgr
osst
onnage
Inexce
ss+3 0
0
1
98 StampTaxon Atthes ame
Assi
gnmentsand rat
east hat
Renewal
sorContinuanc
e i
mp osedo nthe
ofCertai
nI nst
ru ments ori
ginal
i
nstrume nt.