Goods- Gas, oil, lubricant, office supplies, repair supplies, medicine, kitchen wares,
electronic, mechanical, industrial, laboratory, scientific and other goods.
Vat Registered - Tax rate is 5%, EVAT rates are 1% (Payment of Goods) and 2%
(Payment of Services)
Non-VAT Registered - Tax rate is 3% (Subject to Percentage Tax). EVAT rates are 1%
(Payment of Goods) and 2% (Payment of Services)
On BIR Form 2306: