JuanTax is a cloud-based tax platform which allows self-employed professionals and businesses prepare and file taxes compliant with the BIR tax regulations through the web and app.
You can use our API to generate and file your tax returns. Through the API, you can seamlessly manage your organizations and reports. The JuanTax API is built using REST principles which ensures predictable URLs that makes writing applications easy.
What is an API and How Does it Work
An application programming interface (API) is a software intermediary that allows communication between applications through a documented interface. It allows applications to exchange data or information and functionality quickly and securely. An API is like a messenger that delivers a user’s request to an external system and sends the system’s response back to the user.
An API is a set of rules that define how applications can talk to each other. It acts as a middleman between applications that want to connect with each other for a specified task.
A common example is the third-party login where applications allow users to sign in using their Facebook, Google, LinkedIn, or other accounts instead of creating an account directly. It doesn’t actually give the app access to your social media accounts. Instead, it uses the API to check if the user is already logged in to the third-party website. When the user confirms they want to log in using their social media account, the API provides the application with identification information so it knows who’s logging in.
Forms supported by JuanTax API
The API supports the following forms:
Percentage Tax Return: 2551Q
Compensation Form: 1601-C
OAuth2.0
Overview
OAuth is an open protocol to allow secure authorization in a simple and standard method from web, mobile and desktop applications. It is a way to get access to protected data from an application. It’s safer and more secure than asking users to log in with passwords.
To simplify, OAuth 2.0 provides a way for applications to get limited access to user’s data in other applications without revealing their credentials.
Resource Owner: Owner of the application that can grant access to a protected resource.
Resource Server: The server hosting the protected resources.
Client Application: The third-party application “client” is the application requesting access to a protected resource on behalf of the resource owner.
Authorization Server: The server that issues access tokens to the client application after successfully authenticating the resource owner and obtaining authorization.
Access Tokens - Credentials used to access protected resources. Access tokens are issued to the client by the authorization server.
Refresh Tokens - Credentials used to obtain access tokens. Refresh tokens are issued to the client by the authorization server and are used to obtain a new access token if the access token has expired.
OAuth 2.0 Flow
Client Credentials Flow is used when applications request an access token to access their own resources, not on behalf of a user. Client applications will be provided a client ID and client secret to obtain an access token.
Access tokens are used to make secure calls to an API and gain access. Access tokens have a limited lifetime of usually 5-30 minutes. This can be renewed with a refresh token. Refresh tokens are used to obtain new access tokens once the initial access token has expired.
How it Works
Endpoints and Formats
All API calls must be executed over HTTPS and must be made to: https://api.juan.tax.
Authorization Endpoint: /authorize
Token Endpoint: /oauth2/token
Environments available within JuanTax API:
Sandbox: environment where you can create, manage, and integrate test accounts to the API.
Live: provides complete access to JuanTax API.
All responses are returned in JSON format.
Authentication
JuanTax REST API uses the OAuth2.0 protocol to authorize and authenticate client applications or API requests. It provides secure access on your application without exposing usernames and passwords.
Quick Guide
The following steps will walk you through the basics to get started using the JuanTax API.
Create your account.
Get your Authentication Keys.
Get an access token from JuanTax Authorization Server.
Send the access token to an API.
Use a refresh token to get a new access token, if necessary.
Create your account
Before you start and be able to use JuanTax integrations, you need to create an account first. If you already have an account, you must still complete the request access form.
Sign up for a JuanTax Fast File Account using any of the below options:
Organization is the Business registered in Bureau of Internal Revenue (BIR). Business owners (whether individual or company) are required to register their businesses in order to make it legal. This allows a business owner to release receipts and invoices to their customers. You can learn more on how to register your business with the BIR here.
POST
Creates an organization with a unique Organization ID which will be referenced in other methods.
Kindly note that type, financial_year_end, and line_of_business fields cannot be updated once Organization has been created.
Registered Name of the Organization if type is Non-Individual
Trade Name of the Organization if type is Individual. This is optional for Individual type.
first_name
string
First Name of the Organization if type is Individual.
middle_name
string
Optional. Middle Name of the Organization if type is Individual.
last_name
string
Surname of the Organization if type is Individual.
address
string
Address of the organization.
city
string
City where the organization is based out of.
zip_code
string
Zip Code of the Region where the organization is based out of.
region
string
Name of the Region where the organization is based out of.
phone
string
Contact Number of the organization.
email
string
Email Address of the Organization.
tin
string
Tax Identification Number of the Organization. This is the first 9 digits of your TIN. If your TIN is 123-456-789-100, your actual TIN is 123-456-789.
branch_code
string
This is the last 3 digits after your TIN. If your TIN is 123-456-789-100, your Branch Code is 100.
rdo
string
Revenue District Office - a sector under BIR that keeps the records of taxpayers under its jurisdiction. See list of RDO Codes.
financial_year_end
date
Optional. Period end of a fiscal/calendar year (Ex: December). If no value was entered, default year end would be December.
line_of_business
string
Products or services offered by a business. See Line of Business.
Response Body
Field
Type
Description
organization_id
string
Unique identifier of the Organization
code
number
Returns the status codes like 200, 400, etc.
description
string
Name of the status code
detail
string
Detailed status message
Request URL:
https://api.juan.tax.com/organizations/
Example Request Body:
{"type":"non-individual","registered_name":"Test 2551Q","address":"ABC St","city":"Makati","zip_code":"1234","region":"NCR","phone":"165846302","email":"a@test.com","tin":"231-456-526","branch_code":"781","rdo":"050","financial_year_end":"December","line_of_business":"Preparation of coffee, cacao and cocoa beans"}
{"type":"non-individual","registered_name":"Test 2551Q","address":"ABC St","city":"Makati","zip_code":"1234","region":"NCR","phone":"165846302","email":"a@test.com","tin":"231-456-526","branch_code":"781","rdo":"050","financial_year_end":"December","line_of_business":"Preparation of coffee, cacao and cocoa beans"}
Example Server Response:
Code
Description
200
The request was successful.
2. Get List Organizations
Returns list of organizations created on an account.
{"type":"non-individual","registered_name":"Test 2551Q","address":"ABC St","city":"Makati","zip_code":"1234","region":"NCR","phone":"111222333","email":"test@test.com","tin":"231-456-526","branch_code":"781","rdo":"050","financial_year_end":"December","line_of_business":"Preparation of coffee, cacao and cocoa beans"}
Example Server Response:
Code
Description
200
The request was successful.
Reports
GET
Returns list of reports generated on an organization.
Request Body
Field
Type
Description
organization_id
string
Unique identifier of the Organization
Response Body
Field
Type
Description
code
number
Returns the status codes like 200, 400, etc.
description
string
Name of the status code.
detail
string
Detailed status message.
report_id
string
Unique identifier of the Report.
type
string
Type of the report. (Values: 1601C, 2551Q)
month
string
Month of the report generated.
organization_id
string
Unique identifier of the Organization
organization_name
string
Registered Name of the Organization if type is Non-Individual; Trade name or Full Name of the Organization if type is Individual.
Form 1601-C or Monthly Remittance Return of Income Taxes Withheld on Compensation is filed by a Withholding Agent who deducts and withhold taxes on compensation paid to employees.
Creates a Monthly Remittance Return of Income Taxes Withheld on Compensation with a unique ID which will be referenced in its Organization.
Kindly note that month and year fields cannot be updated once a report has been generated.
Request Body
Field
Type
Description
is_amended
boolean
Optional. To check if the report is amended. Default value is False.
amended_count
number
Optional. Total number of times the report has been amended.
withholding_agent
string
Category of Withholding Agent (Values: private, government).
tax_relief
boolean
Optional. To check if Tax Relief will be availed. Default value is False.
tax_relief_options
string
Optional. Selected Tax Treaty (Values: Special Law, International Tax Treaty, Both).
schedule_1
object[]
Optional. Shows details of Schedule 1 - Adjustment of Taxes Withheld on Compensation from Previous Months. For any amendments, please include correct number of schedule 1 rows. e.g., If you have 3 rows of schedule 1 and you need to update any of the lines, note that you still need to include all rows.
previous_month
string
Month and Year that has Adjustments (Ex: 01/2021).
date_paid
string
Date of payment (Ex: 01/20/2021).
drawee_bank
string
Drawee Bank/Bank Code/Agency.
number
string
tax_paid
number
Total Tax Paid (Excluding Penalties for the Month).
tax_due
number
Should be Tax Due for the Month.
total_compensation
number
Optional. Item 14 - Total Amount of Compensation.
statutory_minimum_wage
number
Optional. Item 15 - Total Amount of Statutory Minimum Wage for Minimum Wage Earners (MWEs).
holiday_overtime_night_hazard_pay
number
Optional. Item 16 - Total amount of Holiday Pay, Overtime Pay, Night Shift Differential, and Hazard Pay for MWEs only.
thirteen_month_pay
number
Optional. Item 17 - Total Amount of 13th Month Pay and Other Benefits.
de_minimis_benefits
number
Optional. Item 18 - Total Amount of De Minimis Benefits.
sss_gsis_phic_hdmf
number
Optional. Item 19 - Total Amount of SSS, GSIS, PHIC, HDMF Mandatory Contributions & Unions Dues (employee’s shares only).
other_nontaxable_compensation
number
Optional. Item 20 - Total Amount of Other Non-Taxable Compensation.
other_nontaxable_compensation_description
string
Optional. Description of Other Non-Taxable Compensation.
taxable_compensation_no_withholding
number
Optional. Item 23 - Taxable compensation not subject to withholding tax (for employees, other than MWEs receiving 250,000 & below for the year).
total_taxes_withheld
number
Optional. Item 25 - Total Taxes Withheld.
other_remittances
number
Optional. Item 29 - Other Remittances Made.
other_remittances_description
string
Optional. Description of Other Remittances Made.
tax_remitted_previous_return
number
Optional. Item 28 - Tax Remitted in Return Previously Filed, if this is an amended return.
penalties
object[]
Optional. Shows details of Penalties for late filing of Tax Returns.
Kindly note that if you need to delete a value on a field, you have to enter an empty string or “0” if the field is a number type.
For any amendments on schedule_1, please include correct number of schedule 1 rows. e.g., If you have 3 rows of schedule 1 and you need to update any of the lines, note that you still need to include all rows.
Request Body
Field
Type
Description
report_id
string
Unique identifier of the Report.
is_amended
boolean
To check if the report is amended.
amended_count
number
Total number of times the report has been amended.
withholding_agent
string
Category of Withholding Agent (Values: private, government).
tax_relief
boolean
To check if Tax Relief will be availed.
tax_relief_options
string
Selected Tax Treaty (Values: Special Law, International Tax Treaty, Both).
schedule_1
object[]
Optional. Shows details of Schedule 1 - Adjustment of Taxes Withheld on Compensation from Previous Months. For any amendments, please include correct number of schedule 1 rows. e.g., If you have 3 rows of schedule 1 and you need to update any of the lines, note that you still need to include all rows.
previous_month
string
Month and Year that has Adjustments (Ex: 01/2021).
date_paid
string
Date of payment (Ex: 01/20/2021).
drawee_bank
string
Drawee Bank/Bank Code/Agency.
number
string
tax_paid
number
Total Tax Paid (Excluding Penalties for the Month).
tax_due
number
Should be Tax Due for the Month.
total_compensation
number
Optional. Item 14 - Total Amount of Compensation.
statutory_minimum_wage
number
Optional. Item 15 - Total Amount of Statutory Minimum Wage for Minimum Wage Earners (MWEs).
holiday_overtime_night_hazard_pay
number
Optional. Item 16 - Total amount of Holiday Pay, Overtime Pay, Night Shift Differential, and Hazard Pay for MWEs only.
thirteen_month_pay
number
Optional. Item 17 - Total Amount of 13th Month Pay and Other Benefits.
de_minimis_benefits
number
Optional. Item 18 - Total Amount of De Minimis Benefits.
sss_gsis_phic_hdmf
number
Optional. Item 19 - Total Amount of SSS, GSIS, PHIC, HDMF Mandatory Contributions & Unions Dues (employee’s shares only).
other_nontaxable_compensation
number
Optional. Item 20 - Total Amount of Other Non-Taxable Compensation.
other_nontaxable_compensation_description
string
Optional. Description of Other Non-Taxable Compensation.
taxable_compensation_no_withholding
number
Optional. Item 23 - Taxable compensation not subject to withholding tax (for employees, other than MWEs receiving 250,000 & below for the year).
total_taxes_withheld
number
Optional. Item 25 - Total Taxes Withheld.
other_remittances
number
Optional. Item 29 - Other Remittances Made.
other_remittances_description
string
Optional. Description of Other Remittances Made.
tax_remitted_previous_return
number
Optional. Item 28 - Tax Remitted in Return Previously Filed, if this is an amended return.
penalties
object[]
Optional. Shows details of Penalties for late filing of Tax Returns.
BIR Form 2551Q, or also known as Quarterly Percentage Tax Return are taxes imposed on individuals/businesses who sell/lease goods or services which are exempted from Value Added Tax (VAT) with annual sales not exceeding 3,000,000 PHP.
Currently, the updated version of this form comes with additional ATCs (Alphanumeric Tax Code) such as PT010, PT040, and many others.
Creates a Quarterly Percentage Tax Return with a unique ID which will be referenced in its Organization.
Kindly note that quarter and year fields cannot be updated once a report has been generated.
Request Body
Field
Type
Description
income_tax_type
string
Income Tax Rate the taxpayer is availing (Values: Graduated, 8% Income Tax).
creditable_percentage_tax_withheld
number
Optional. Creditable Percentage Tax Withheld per BIR Form No. 2307.
tax_paid_previously_filed
number
Optional. Tax Paid in Return Previously Filed, if this is an Amended Return.
other_tax_credit_payment
object[]
Optional. Shows details of Other Tax Credit Payments.
description
string
Specified by the taxpayer. Description or label of the Tax Credit Payment.
amount
number
Amount of Other Tax Credit paid.
schedule_1
object[]
Optional. Shows details of Schedule 1 - Computation of Tax. For any amendments, please include correct number of schedule 1 rows. e.g., If you have 3 rows of schedule 1 and you need to update any of the lines, note that you still need to include all rows.
atc_code
string
Alphanumeric Tax Code - Organization’s Tax Code based on its industry (Values: PT 010 (CREATE), PT 040, PT 041, …).
taxable_amount
number
Total gross amount including VAT.
overpayment
string
Optional. If there is an overpayment, options are Refund and Tax Credit.
penalties
object[]
Optional. Shows details of Penalties for late filing of Tax Returns.
Kindly note that if you need to delete a value on a field, you have to enter an empty string or “0” if the field is a number type.
For any amendments on schedule_1, please include correct number of schedule 1 rows. e.g., If you have 3 rows of schedule 1 and you need to update any of the lines, note that you still need to include all rows.
Request Body
Field
Type
Description
report_id
string
Unique identifier of the Report.
income_tax_type
string
Income Tax Rate the taxpayer is availing (Values: Graduated, 8% Income Tax).
creditable_percentage_tax_withheld
number
Optional. Creditable Percentage Tax Withheld per BIR Form No. 2307.
tax_paid_previously_filed
number
Optional. Tax Paid in Return Previously Filed, if this is an Amended Return.
other_tax_credit_payment
object[]
Optional. Shows details of Other Tax Credit Payments.
description
string
Specified by the taxpayer. Description or label of the Tax Credit Payment.
amount
number
Amount of Other Tax Credit paid.
schedule_1
object[]
Optional. Shows details of Schedule 1 - Computation of Tax. For any amendments, please include correct number of schedule 1 rows. e.g., If you have 3 rows of schedule 1 and you need to update any of the lines, note that you still need to include all rows.
atc_code
string
Alphanumeric Tax Code - Organization’s Tax Code based on its industry (Values: PT 010 (CREATE), PT 040, PT 041, …).
taxable_amount
number
Total gross amount including VAT.
overpayment
string
Optional. If there is an overpayment, options are Refund and Tax Credit.
penalties
object[]
Optional. Shows details of Penalties for late filing of Tax Returns.
The API uses REST with request and response payloads formatted in JSON.
How can I test an API?
You can create a Test Organization using our Sandbox environment.
You may also try testing it using our interactive console here.
What is the rate limit of the API?
JuanTax API requests are limited to 60 requests per minute. However, JuanTax reserves the right to change the rate limit to prevent abuse, spam, denial-of-service attacks, or other security issues.
Can we pay tax dues through API?
No. You need to pay your tax dues manually. Alternatively, you can use our JuanTax Fast File as your payment facility.
Can you help us with the coding?
Maybe, though it is not part of the normal onboarding process. We are happy to answer questions and provide sample code.
Who can I contact for help?
For questions related to onboarding, kindly send an email to sales@juan.tax.
For technical help or to report an issue, please contact api@juan.tax.
Other References
This section provides reference to the list of types and codes that are valid within JuanTax API.
Organization Classification
A taxpayer is a person or organization subject to pay a tax. Taxpayers are classified into two major categories:
Classification
Description
Individual
Sole Proprietors, Self-employed/Freelancers, Professionals, Mixed Income Earners
Non-Individual
Corporations, Partnerships
Organization Types
This lists the Tax type your Organization complies with.
Type
Description
Percentage Tax
A business tax imposed on persons or entities who sell or lease goods, properties or services in the course of trade or business whose gross annual sales or receipts do not exceed the amount required to register as VAT-registered taxpayers.
Tax Exempt
Applies if income, revenue as well as assets of your business is being used exclusively for educational, religious and charitable purposes only. Best examples of these includes: churches, mosque, convents and other non-profit organizations which are exempted from paying taxes.
Value Added Tax
A business tax imposed and collected from the seller in the course of trade or business on every sale of properties (real or personal) lease of goods or properties (real or personal) or vendors of services. It is an indirect tax, thus, it can be passed on to the buyer.
RDO Codes
The BIR uses the below RDO Codes to track the amount of tax collection within a particular region and record and process tax returns, tax payments, and withholding taxes.
RDO Code
District Office
001
Laoag City, Ilocos Norte
002
Vigan, Ilocos Sur
003
San Fernando, La Union
004
Calasiao, Central Pangasinan
005
Alaminos City, West Pangasinan
006
Urdaneta City, East Pangasinan
007
Bangued, Abra
008
Baguio City
009
La Trinidad, Benguet
010
Bontoc, Mt. Province
011
Tabuk City, Kalinga
012
Lagawe, Ifugao
013
Tuguegarao, Cagayan
014
Bayombong, Nueva Vizcaya
015
Naguilan, Isabela
016
Cabarroguis, Quirino
17A
Tarlac, Tarlac City
17B
Paniqui, Tarlac
018
Olongapo City
019
Subic Bay Freeport Zone
020
Balanga, Bataan
21A
North Pampanga
21B
South Pampanga
21C
Clark Freeport Zone
022
Baler, Aurora
23A
North Nueva Ecija
23B
South Nueva Ecija
024
Valenzuela City
25A
West Bulacan
25B
East Bulacan
026
Malabon-Navotas
027
Caloocan City
028
Novaliches
029
Tondo-San Nicolas
030
Binondo
031
Sta. Cruz
032
Quiapo-Sampaloc-Sta. Mesa-San Miguel
033
Intramuros-Ermita-Malate
034
Paco-Pandacan-Sta. Ana-San Andres
035
Romblon
036
Puerto Princesa
037
San Jose, Occidental Mindoro
038
North Quezon City
039
South Quezon City
040
Cubao
041
Mandaluyong City
042
San Juan
043
Pasig
044
Taguig-Pateros
045
Marikina
046
Cainta/Taytay
047
East Makati
048
West Makati
049
North Makati
050
South Makati
051
Pasay City
052
Paranaque
53A
Las Pinas City
53B
Muntinlupa City
54A
Trece Martirez City, East Cavite
54B
Kawit, West Cavite
055
San Pablo City
056
Calamba, Laguna
057
Binan, Laguna
058
Batangas City
059
Lipa City
060
Lucena City
061
Gumaca, Quezon
062
Boac, Marinduque
063
Calapan, Oriental Mindoro
064
Talisay, Camarines Norte
065
Naga City
066
Iriga City
067
Legazpi City, Albay
068
Sorsogon, Sorsogon
069
Virac, Catanduanes
070
Masbate, Masbate
071
Kalibo, Aklan
072
Roxas City
073
San Jose, Antique
074
Iloilo City
075
Zarraga, Iloilo City
076
Victorias City, Negros Occidental
077
Bacolod City
078
Binalbagan, Negros Occidental
079
Dumaguete City
080
Mandaue City
081
Cebu City North
082
Cebu City South
083
Talisay, Cebu
084
Tagbilaran City
085
Catarman, Northern Samar
086
Borongan, Eastern Samar
087
Calbayog City, Samar
088
Tacloban City
089
Ormoc City
090
Maasin, Southern Leyte
091
Dipolog City
092
Pagadian City, Zamboanga del Sur
93A
Zamboanga City, Zamboanga del Sur
93B
Zamboanga Sibugay
094
Isabela, Basilan
095
Jolo, Sulu
096
Bongao, Tawi-Tawi
097
Gingoog City
098
Cagayan de Oro City
099
Malaybalay, Bukidnon
100
Ozamis City
101
Iligan City
102
Marawi City
103
Butuan City
104
Bayugan, Agusan del Sur
105
Surigao City
106
Tandag, Surigao del Sur
107
Cotabato City
108
Kidapawan, North Cotabato
109
Tacurong, Sultan Kudarat
110
General Santos City
111
Koronadal, South Cotabato
112
Tagum, Davao del Norte
113A
West Davao City
113B
East Davao City
114
Mati, Davao Oriental
115
Digos, Davao del Sur
116
Regular LT Audit Division 1
121
Excise LT Audit Division 1
122
Large Taxpayers Division - Makati
123
Large Taxpayers Division - Cebu
124
Excise LT Audit Division II
125
Regular LT Audit Division 11
126
Regular LT Audit Division III
127
LTDO, Davao
132
East Davao City
Line of Business
This is the list provided by the BIR but you can also indicate your own line of business.
Accommodation reservation activities
Accounting, bookkeeping and auditing activities; tax consultancy
Activities of amusement parks and theme parks
Activities of booking offices
Activities of business and employers membership organizations
Activities of collection agencies and credit bureaus
Activities of head offices
Activities of holding companies
Activities of households as employers of domestic personnel
Activities of insurance agents and brokers
Activities of other international organizations
Activities of other membership organizations, n.e.c.
Activities of other transport agencies, n.e.c.
Activities of political organizations
Activities of professional membership organizations
Activities of religious organizations
Activities of sports clubs
Activities of trade unions
Administration of financial markets
Administrative support activities
Advertising agency, except billboard and outdoor advertising
Advertising services, n.e.c.
Aerial photography
Aluminum and aluminum base alloy casting
Ancillary service activities for the Government as a whole
Ancillary theatrical activities
Apiary (bee culture for the production of honey)
Application hosting services
Architectural and other engineering activities
Art galleries
Artificial insemination services
Astrological and spiritualists’ activities
Baking of biscuits cookies, crackers, pretzels and similar dry bakery products
Baking of bread, cakes, pastries, pies and similar “perishable” bakery products, including hopia and doughnut making
Banking activities, n.e.c.
Barber shop activities
Bars and cocktail lounges
Baryte mining
Beauty parlor activities
Beauty treatment and personal grooming activities
Beef cattle farming (including feed lot fattening)
Billboard and outdoor adverstising services
Book Publishing
Bookbinding and related work
Botanical and zoological gardens and nature reserves activities
Building and rebuilding of locomotives of any type of gauge, and railroad and tramway cars for freight and passenger service
Building of ships and boats other than sports and pleasure boats
Business brokerage activities
Caf or coffee shops
Cafeterias
Camping sites/facilities
Canning/packing and preserving of fruits and fruit juices
Canning/packing and preserving of vegetables and vegetable juices
Canning/packing of fish and other marine products
Carabao farming
Caring for the aged and orphans
Caring for the mentally and physically handicapped
Caring for unwed mothers and children
Carpentry
Cassava flour milling
Casting agencies activities
Casting of non-ferrous metal, n.e.c.
Casting/foundry of iron
Casting/foundry of steel
Catching and culturing ornamental (aquarium) fish
Catching fish, crabs and crustaceans in inland waters
Cemetery and columbarium development, selling, renting, leasing and operating of self-owned cemetery/columbarium (including burial crypt)
Central banking
Charitable activities
Chartered buses and cars operation (e.g. tourist buses, rent-a-car)
Chemical and mechanical weed control, disease and pest control services
Chicken egg production
Chicken production, broiler
Chicken production, layer
Chicken production, native
Child care clinics
Child care services
Child-care activities (including for the handicapped)
Chromite ore mining
Clay quarrying
Coastal fishing, municipal (using vessels of less than 3 tons)
Coffee roasting and processing
Coin-operated machines activities
Cold storage
Collection of hazardous waste
Collection of non-hazardous waste
Combined facilities support activities
Combined office administrative service activities
Commercial and consumer photograph production (except aerial photography)
Commercial art services
Compulsory social security activities
Computer consultancy and computer facilities management activities
Computer programming activities
Concerts and opera or dance production
Condotels
Construction of other civil engineering projects
Construction of roads and railways
Construction of utility projects
Containerized cargo handling, auxiliary activity to land transport
Contract animal growing services on a fee basis
Cooperative rural banking
Copper and copper base alloy (brass, bronze) casting
Copper ore mining
Cotton ginning
Credit card activities
Credit cooperative activities
Crocodile/alligator farming
Cultural education
Culture of freshwater crustaceans (except prawns), bivalves, and other mollusks
Culture of freshwater ornamental fish
Culture of oysters, other bivalves and other mollusks in sea water
Curing and redrying tobacco leaves
Custom dressmaking
Custom tailoring
Customer relationship management activities
Customs bonded warehouses
Customs brokerage (ship and aircraft)
Cutting, shaping and finishing of stone
Dairy farming
Data processing
Day-care activities for the elderly or for handicapped adults
Deer faming
Defense activities
Demolition
Digital photograph processing
Dining cars (carried on separate units)
Distilling, rectifying and blending of spirits
Document processes activities
Domestic air - freight transport
Domestic air passenger transport
Domestic services
Door-to-door retailing
Dormitories/boarding houses
Drying of fish and other marine products
Duck egg production
Duplicating and mailing activities
Educational support services
Egg processing including fertilized egg (balut) and salted eggs
Egg-hatching, sex determination and other poultry services
Electric power generation, transmission and distribution
Electrical installation
Electrotyping, stereotyping and photoengraving
Engineering outsourcing activities
Environmental consulting services
Environmental engineering activities
Event catering
Event tickets, entertainment and recreational reservation activities
Expanded commercial banking (universal banking)
Extraction of crude petroleum
Extraction of natural gas
Extraction of peat
Extraction of salt
Farm management services
Fashion design
Fast-food chains
Fertilizer applications
Film and video reproduction
Film developing and printing and photograph enlarging
Finance and accounting activities
Financial leasing
Financing company operations
Finishing of textiles
Firewood cutting & charcoal making in the forest
Fish corral fishing
Floor and wall tiling or covering with other material
Flour milling except cassava flour milling
Foreign affairs
Foreign diplomatic missions
Foreign exchange dealing
Forging, pressing, stamping and roll-forming of metal products
Freight forwarding services
Freight rail transport
Freight terminal facilities for trucking companies
Freight transport operation, by road, n.e.c.
Freight truck operation
Frog farming
Fruit wine manufacturing
Fund management activities
Funeral and related activities
Gambling and betting activities
Game propagation and breeding activities
Gathering of fry
Gathering of laver and other edible seaweeds
Gathering of non-wood forest products
Gathering shells and clams, edible, in inland waters
General bonded warehouses except grain warehouse
General cleaning of buildings
General public administration activities, n.e.c.
Gold and other precious metal refining
Gold ore mining
Grain warehouses
Growing of abaca
Growing of banana, cavendish
Growing of calamansi
Growing of carrot
Growing of cassava
Growing of citrus fruits, n.e.c.
Growing of cocoa
Growing of coconut, including copra-making, tuba gathering and coco-shell charcoal making in the farm
Growing of coffee
Growing of corn, expcept young corn (vegetable)
Growing of cotton
Growing of crops chiefly for construction purposes (e.g., nipa, bamboo, buri, etc.)
Growing of crops used primarily in perfumery or similar purposes
Growing of dalandan
Growing of flowers or flower buds, (except orchids)
Growing of forage crops and other grasses
Growing of fruit bearing vegetables such as: tomato, eggplant, cucumber, amplaya, squash, gourd and other fruit bearing vegetables, n.e.c.
Growing of garlic
Growing of ground nuts
Growing of jathropa tree
Growing of jute
Growing of kapok
Growing of kenaf
Growing of leafy and stem vegetables such as : cabbage, broccoli, cauliflower, lettuce, asparagus, pechay, kangkong and other leafy or stem vegetables
Growing of leguminous crops such as: mongo, string beans (sitao), pigeon peas, gisantes, garbanzos, bountiful beans (habichuelas), peas (sitsaro)
Growing of maguey
Growing of mandarin (dalanghita)
Growing of mango
Growing of melons and watermelons
Growing of native tobacco including flue-curing done in the farm
Growing of oil seeds (except ground nuts) such as soya beans, sunflower and growing of other oil seeds, n.e.c.
Growing of onion
Growing of orchids
Growing of ornamental or decorative trees such as Christmas or pine trees, fire trees, etc.
Growing of other banana
Growing of other beverage crops
Growing of other cereals (except rice and corn), leguminous crops and oil seeds, n.e.c.
Growing of other fibre crops, n.e.c.
Growing of other fruits and perennial crops, n.e.c.
Growing of other leafy and fruit bearing vegetables, n.e.c.
Growing of other non-perennial crops, n.e.c.
Growing of other roots, bulbs, tuberous crops and vegetables
Growing of other spices, aromatic, drug and pharmaceutical crops, n.e.c.
Growing of other tropical fruits, eg. jackfruit, guavas, avocados, lanzones, durian, rambutan, chico, atis, mangosteen, makopa, etc
Growing of paddy rice for seed purposes
Growing of paddy rice, lowland, irrigated
Growing of paddy rice, lowland, rainfed
Growing of paddy rice, upland/kaingin
Growing of papaya
Growing of perennial trees with edible nuts, e.g. pili nuts, cashew nuts, etc
Growing of perrenial spices and aromatic crops such as: ginger, pepper, chile, achuete, laurel, etc.
Growing of pina
Growing of pineapple
Growing of plant materials used chiefly in medicinal/ pharmaceutical or for insecticidal, fungicidal or similar purposes
Growing of plant used primarily in medical/ pharmaceutical purposes such as : lagundi, banaba, ginseng, oregano, etc.
Growing of plants for insecticidal, fungicidal or similar purposes
Growing of pomelo (suha)
Growing of potato
Growing of ramie
Growing of rubber tree
Growing of seedlings for reforestation
Growing of sorghum, wheat
Growing of sugarcane including muscovado sugar-making in the farm
Growing of sweet potato(camote)
Growing of tea
Growing of timber forest species (e.g. Gemelina, Eucalyptus, etc.), planting, replanting, transplanting, thinning and conserving of forest and timber tracts
Growing of virginia tobacco including flue-curing done in the farm
Growing of yams (ube)
Guano gathering
Harvesting, threshing, grading, bailing and related services
Hog farming
Hotels and motels
Human resources and training activities
Hunting and trapping wild animals in the forest
Hunting, trapping and other related activities, n.e.c.
Individual artists activities
Industrial cleaning activities
Inland freight water transport
Inland passenger water transport
Installation of industrial machinery and equipment
Integrated pulp,paper and paperboard milling
Intellectual property research and documentation activities
Interior decoration services other than those in class 4330
Interisland water freight transport
Interisland water passenger transport
International air freight transport
International air passenger transport
International organizations
International organizations and extra-territorial organizations and bodies, n.e.c.
Internet access in facilities open to the public service activities
Inter-urban bus line operation
Inter-urban passenger railway transport
Investigation activities
Investment company operation
Investment house operation
Jeepney and Asian Utility Vehicle (AUV) operation
Labor recruitment and provision of personnel, local
Labor recruitment and provision of personnel, overseas
Land surveying services
Landscape care and maintenance service activities
Leasing of intellectual property products and similar products, except copyrighted works
Legal activities
Legal services activities
Lending investor activities
Library and archives activities
Life insurance
Limestone quarrying
Live theatrical presentations and other stage productions
Local bus line operation
Logistics services
Maintenance and repair of motorcycles and their parts and components
Maintenance of motor vehicles, n.e.c.
Management consultancy activities
Manganese ore mining
Manufacture and assembly of motorcycles
Manufacture of abrasive products
Manufacture of accelerators (cyclotrons, betatrons)
Manufacture of accumulators (storage batteries) including parts
Manufacture of activated carbon
Manufacture of agricultural and forestry machinery and equipment, n.e.c.
Manufacture of air and spacecraft and related machinery
Manufacture of alcohol except ethyl
Manufacture of aluminum window and door screens, shades and venetian blinds
Manufacture of animal drawn vehicles
Manufacture of animal husbandry machinery and equipment
Manufacture of apparatus for electroplating, electrolysis and electrophoresis
Manufacture of appliance cords, extension cords, and other electrical cord
Manufacture of articles for personal use, e.g. smoking pipes, combs, slides and similar articles
Manufacture of articles of concrete, cement and plaster, n.e.c.
Manufacture of articles of cork, straw and plaiting materials
Manufacture of articles of fur
Manufacture of articles of porcelain or china, stoneware, earthenware, imitation porcelain or common pottery
Manufacture of articles related to jewelry
Manufacture of artificial flowers, fruits and foliage
Manufacture of asbestos products
Manufacture of asphalt products
Manufacture of baby carriages
Manufacture of basic chemicals, except fertilizers and nitrogen compounds, n.e.c.
Manufacture of basic precious and other non-ferrous metals, n.e.c.
Manufacture of battery chargers, solid state
Manufacture of bearings, gears and driving elements
Manufacture of bicycle lighting equipment
Manufacture of bicycles and bicycle parts
Manufacture of billiard, pool, bowling alley and similar games equipment
Manufacture of bills/coin counting and coin wrapping machinery
Manufacture of blacksmithing tools and welding shop operation
Manufacture of bodies (coachwork) for motor vehicles
Manufacture of bottled water
Manufacture of box beds and mattresses
Manufacture of brooms, brushes and fans
Manufacture of butter, cheese and curd
Manufacture of buttons, except plastic
Manufacture of calculating machines, adding machines, cash registers, calculators
Manufacture of calendering or other rolling machines other than for metals or glass
Manufacture of candies (excluding chocolate candies) and chewing gum
Manufacture of candles
Manufacture of canvas products
Manufacture of carbonated water
Manufacture of carpets and rugs, except mats of textile materials
Manufacture of cement
Manufacture of cement used in dentistry
Manufacture of centrifugal clothes driers
Manufacture of cereal breakfast foods obtained by roasting or swelling, etc.
Manufacture of charcoal outside the forest
Manufacture of chewing and smoking tobacco, snuff
Manufacture of chocolate and cocoa products including chocolate candies
Manufacture of chocolate and sugar confectionery products, n.e.c.
Manufacture of cigarette lighters
Manufacture of cigarettes
Manufacture of cigars
Manufacture of clay building materials
Manufacture of cleaning preparations, except soap and detergents
Manufacture of domestic-type refrigerators and laundry equipment (e.g. clothes washers, washer-dryers, dryers)
Manufacture of domestic-type water filters and/or purifiers
Manufacture of drinks flavored with fruit juices, syrups or other materials
Manufacture of drugs and medicines including biological products such as bacterial and virus vaccines, sera and plasma
Manufacture of duplicating machines
Manufacture of electric generating sets
Manufacture of electric ignition or starting equipment for internal combustion engines
Manufacture of electric lamps fluorescent and fixtures
Manufacture of electric motors and generators
Manufacture of electrical quantities measuring and controlling instruments
Manufacture of electrical signalling equipment such as traffic lights and pedestrical signalling equipment
Manufacture of electrical transformers
Manufacture of electricity distribution equipment
Manufacture of electronic games (video games, checkers)
Manufacture of electronic valves and tubes
Manufacture of electrotherapeutic apparatus
Manufacture of electrothermic domestic appliances (e.g. hair dressing appliances, electric instantaneous storage, heaters, flat-irons, plate warmers, coffee or teamakers)
Manufacture of embroidered fabrics
Manufacture of engines and turbines for marine propulsion
Manufacture of engines and turbines, except for transport, n.e.c.
Manufacture of ethanol
Manufacture of ethyl alcohol
Manufacture of explosives, fireworks and firecrakers
Manufacture of fabricated wire products
Manufacture of fabrics for industrial use (wicks and gas mantles)
Manufacture of fabrics, impregnated, coated, covered or laminated other than with plastic and rubber
Manufacture of fabrics, impregnated, coated, covered or laminated with plastic
Manufacture of fans intended for industrial applications, exhaust hoods for commercial, laboratory or industrial use
Manufacture of farm tractors
Manufacture of felt and non-woven fabrics
Manufacture of fertilizers and nitrogen compounds
Manufacture of fiber batting, padding and upholstery filling including coir
Manufacture of fiber optic cables
Manufacture of fish oil and other marine animal oils
Manufacture of fish paste (bagoong) and fish sauce(patis)
Manufacture of fishing nets and other nettings, (excluding mosquito and hairnets)
Manufacture of flat glass (including float glass)
Manufacture of flavoring extracts and food coloring
Manufacture of floating or submersible drilling platforms
Manufacture of flour mixes and prepared blended flour and dough for bread, cakes, biscuits or pancakes
Manufacture of flow of liquids or gases measuring and controlling instruments
Manufacture of fluid power equipment
Manufacture of food products, n.e.c.
Manufacture of food supplements from herbs and other plants
Manufacture of fruit and vegetable sauces (e.g. tomato sauce and paste)
Manufacture of furniture and fixtures of metal
Manufacture of galvanized steel sheets, tinplates and other coated metal products made in steel works of rolling mills
Manufacture of gas; distribution of gaseous fuels through mains
Manufacture of general hardware
Manufacture of glass and glass products, n.e.c.
Manufacture of glass containers
Manufacture of glass fibers (including glass wool) and yarn of glass fibers
Manufacture of glues and adhesives
Manufacture of grain and vegetable mill products, n.e.c.
Manufacture of guitars
Manufacture of hand-made paper
Manufacture of hand-propelled vehicles
Manufacture of handtools
Manufacture of hats, gloves, handkerchiefs, neckwear and belts regardless of material
Manufacture of heavy machinery and equipment used for construction
Manufacture of heavy machinery and equipment used for mining and quarrying
Manufacture of herb from drying and further extraction ( e.g. banaba, ampalaya, moringa (malunggay), sambong, lagundi etc.)
Manufacture of household and personal hygiene paper and cellulose wadding products
Manufacture of ice cream and sherbet, ice drop, ice candy and other flavored ices
Manufacture of ice cream cones (apa) and wafers (barquillos)
Manufacture of ice, except dry ice
Manufacture of identification plates, badges, emblems and tags
Manufacture of imitation of jewelry and related articles
Manufacture of industrial (compressed and liquefied) gases
Manufacture of industrial and other molded rubber products, excluding tires and tubes
Manufacture of industrial process control equipment
Manufacture of infants’ powdered milk
Manufacture of inflatable boats
Manufacture of inflatable rafts
Manufacture of inorganic acids, alkalis and chlorine
Manufacture of inorganic salts and compounds
Manufacture of instrument parts and accessories
Manufacture of internal combustion engines (gas and diesel)
Manufacture of invalid carriages, motorized and non-motorized
Manufacture of jewelry made of precious and semi-precious stones
Manufacture of knitted and crocheted apparel
Manufacture of knitted and crocheted articles, n.e.c.
Manufacture of knitted and crocheted fabrics
Manufacture of knitted or crocheted hosiery, underwear and outerwear when knitted or crocheted directly into shape
Manufacture of laminboard, particle board and other panels and board
Manufacture of leather parts of footwear
Manufacture of leather shoes
Manufacture of lifting and hoisting machinery, cranes, elevators , industrial trucks, tractors, stackers, specialized ports for lifting and handling equipment
Manufacture of lighting equipment and parts except for use on cycle and motor equipment
Manufacture of lighting sets used for Christmas trees and the like
Manufacture of lime
Manufacture of linoleum and hard surface floor coverings
Manufacture of luggage, handbags and wallets of leather and imitation leather
Manufacture of macaroni, noodles, couscous and similar farinaceous products
Manufacture of machine tools and accessories including precision measuring tools
Manufacture of machine tools for working metal
Manufacture of machineries for man-made textile fibers or yarns
Manufacture of machinery for cleaning or drying bottles or other containers or for aerating beverages
Manufacture of machinery for food processing
Manufacture of machinery for metallurgy
Manufacture of machinery for producing tiles, bricks, shaped ceramic pastes, pipes, graphite, electrodes, blackboard chalk, foundry molds, etc.
Manufacture of machinery for pulp, paper and paperboard industries
Manufacture of machinery for textile apparel and leather production, n.e.c.
Manufacture of machinery for the preparation of tobacco and for the making of cigarettes or cigars, or pipe or chewing tobacco or snuff
Manufacture of machinery for working rubber or plastic or for the manufacture of products of these materials
Manufacture of machines for production or hot-working of glass; glassware or yarn
Manufacture of made-up textile articles, except wearing apparel, n.e.c.
Manufacture of made-up textile goods for house furnishings
Manufacture of magnetic and optical media
Manufacture of malt liquors and malt
Manufacture of man-made filament tow or staple fibers, except glass fiber
Manufacture of marble products
Manufacture of marine capstans, pulley tackel and hoists, etc.
Manufacture of matches
Manufacture of mats (including mattings) of textile materials
Manufacture of mats, matting or screen
Manufacture of mayonnaise, salad dressing, sandwich spread and similar products
Manufacture of mechanical implements for crop production
Manufacture of mechanical motion, measuring and controlling, timing and cycle instruments
Manufacture of medical and precision instruments
Manufacture of medical laser equipment
Manufacture of medical ultrasound equipment
Manufacture of medical, surgical, dental furniture and fixtures
Manufacture of metal coffin
Manufacture of metal containers used for the packing or conveyance of goods
Manufacture of metal sanitary ware and plumbing fixtures
Manufacture of metal sections for ships and barges
Manufacture of metal-forming machinery and machine tools, n.e.c.
Manufacture of military fighting vehicles
Manufacture of milk-based infants’ and dietetic foods
Manufacture of miscellaneous articles, n.e.c.
Manufacture of miscellaneous chemical products, n.e.c.
Manufacture of miscellaneous fabricated metal products, n.e.c.
Manufacture of miscellaneous non-metallic mineral products, n.e.c.
Manufacture of miscellaneous textiles, n.e.c.
Manufacture of molasses
Manufacture of motor vehicle lighting equipment
Manufacture of motor vehicles
Manufacture of motorcycle engines and parts thereof
Manufacture of MRI equipment
Manufacture of muscovado sugar not carried on in the farm
Manufacture of musical instruments, n.e.c.
Manufacture of musical organs (all types)
Manufacture of narrow fabrics, laces, tulles and other net fabrics
Manufacture of nata de coco
Manufacture of needles (except for knitting and sewing machines), pins and fasteners including zippers
Manufacture of needles for knitting, sewing machines
Manufacture of opthalmic goods, eyeglasses, sunglasses, lenses ground to prescription, contact lenses, safety goggles
Manufacture of optical instruments and lenses
Manufacture of organic acids and organic compounds
Manufacture of other architectural and related metal work (e.g., doors, windows, shutters, gates, etc.)
Manufacture of other articles of paper
Manufacture of other articles of paperboard
Manufacture of other beverages, n.e.c.
Manufacture of other builders’ carpentry and joinery; millworking
Manufacture of other electrical equipment, n.e.c.
Manufacture of other electronic and electric wires and cables
Manufacture of other footwear, n.e.c.
Manufacture of other fuel products
Manufacture of other furniture and fixtures, n.e.c.
Manufacture of other general-purpose machinery, n.e.c. (including manufacture of specialized parts for general purpose machinery and equipment)
Manufacture of other irradiation, electromedical and electrotherapeutic equipment, n.e.c.
Manufacture of other lifting and handling equipment, n.e.c.
Manufacture of other medical and dental instruments and supplies, n.e.c.
Manufacture of other office machinery and equipment (except computers and peripheral equipment), n.e.c.
Manufacture of other plastic, industrial /office/school supplies
Manufacture of other pleasure and sporting boats, n.e.c.
Manufacture of other porcelain and ceramic products, n.e.c.
Manufacture of other products of wood; manufacture of articles of cork and plaiting materials, except furniture, n.e.c.
Manufacture of other rubber products, n.e.c.
Manufacture of other special-purpose machinery, n.e.c.
Manufacture of other watch and clocks parts, n.e.c.
Manufacture of ovens, furnaces and furnace burners
Manufacture of packing and wrapping machinery
Manufacture of paint products, n.e.c.
Manufacture of paint removers, thinners, and brush cleaners
Manufacture of paints
Manufacture of paper yarn
Manufacture of partitions, shelves, lockers and office and store fixtures
Manufacture of parts and accessories for motor vehicles and their engines
Manufacture of parts and accessories of motorcyles
Manufacture of parts of engines and turbines, except for aircraft, vehicle and cycle engines
Manufacture of pens and pencils of all kinds
Manufacture of perfumes, cosmetics and other toilet preparations
Manufacture of perishable prepared foods of fruit and vegetables, such as: salad, peeled or cut vegetables, tofu (bean curd)
Manufacture of pesticides and other agro-chemical products
Manufacture of photo-copying apparatus incorporating an optical system or of the contact type and thermo copying apparatus
Manufacture of photographic equipment and accessories
Manufacture of pianos
Manufacture of pigments and other coloring matter of a kind used in the manufacture of paints or by artists or other painters
Manufacture of pipe fittings of iron or steel
Manufacture of pipe fittings of non-ferrous metals
Manufacture of plaster
Manufacture of plastic articles for packing goods (e.g. boxes, bags, sacks, etc)
Manufacture of plastic furniture
Manufacture of plastic furniture fittings
Manufacture of plastic household wares
Manufacture of plastic materials except man-made fiber and glass fiber
Manufacture of plastic pipes and tubes
Manufacture of plastic shoes
Manufacture of plastic synthetic resins
Manufacture of plastic window and doorscreen, shades and venetian blinds
Manufacture of plastics products, n.e.c.
Manufacture of popcorn and poprice
Manufacture of postage meters, mail handling machines (envelope stuffing, sealing and addressing machinery, opening, sorting, scanning), collating machinery
Manufacture of potato flour and meal
Manufacture of powdered milk (except for infants) and condensed or evaporated milk (filled, combined or reconstituted)
Manufacture of power-driven hand tools
Manufacture of prepared animal feeds
Manufacture of presses, crushers and similar machinery used to make wine, cider, fruit juices or similar beverages
Manufacture of pressure measuring and controlling instruments and gauges
Manufacture of primary cells and batteries
Manufacture of primary plastic products (e.g. sheets, film, plates, etc.)
Manufacture of printing ink
Manufacture of printing-trade machinery and equipment
Manufacture of products of cordage, rope and twine products
Manufacture of professional and scientific and measuring and controlling equipment, n.e.c.
Manufacture of prosthetic appliances, artificial teeth made to order
Manufacture of pulp, paper and paperboard, n.e.c.
Manufacture of pumps for liquids, vacuum pumps, air or other gas compressors
Manufacture of radar equipment, radio remote control apparatus
Manufacture of raincoats by cutting or sewing except rubber or plastics
Manufacture of rattan and cane containers
Manufacture of rattan furniture (reed, wicker, and cane)
Manufacture of refined coconut and other vegetable oil (including corn oil) and margarine
Manufacture of refined petroleum products
Manufacture of refractory products
Manufacture of refrigerating or freezing equipment for commercial purposes
Manufacture of rough lumber
Manufacture of rubber garments
Manufacture of rubber shoes
Manufacture of rubber slippers
Manufacture of rubber tires (including parts) and tubes
Manufacture of sanitary ware, vitreous china plumbing fittings and fixtures
Manufacture of sawali, nipa and split canes
Manufacture of semi-conductor devices and other electronic components
Manufacture of sewing machines
Manufacture of shoes made of textile materials with applied soles
Manufacture of side cars
Manufacture of signs and advertising displays
Manufacture of silverware and plated ware
Manufacture of slippers and sandals, other than rubber
Manufacture of small arms and accessories
Manufacture of small cane wares
Manufacture of small hand-operated kitchen appliances
Manufacture of snack products such as corn curls, wheat crunchies and similar products
Manufacture of soap and detergents
Manufacture of soft drinks except drinks flavored with fruit juices, syrups or other materials
Manufacture of soup containing meat, fish, crustaceans, mollusks or pasta
Manufacture of sporting and athletic goods, n.e.c.
Manufacture of sporting balls
Manufacture of sporting gloves and mitts
Manufacture of sports and energy drink
Manufacture of starches and starch products
Manufacture of steam generators, except central heating hot water boilers
Manufacture of string instruments, other than guitars
Manufacture of structural concrete products
Manufacture of structural metal products, n.e.c.
Manufacture of structural steel products and metal components of bridges, smoke stacks and buildings
Manufacture of sugar, n.e.c.
Manufacture of surgical dressings, medicated wadding , fracture bandages, catgut, and other prepared sutures
Manufacture of switch gear and switchboard apparatus
Manufacture of switches, fuses, sockets, plugs, conductors and lightning arresters and other control apparatus
Manufacture of synthetic or artificial filament yarn
Manufacture of synthetic rubber and factice derived from oils, in primary forms
Manufacture of tanks, reservoirs and containers of metal
Manufacture of taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like
Manufacture of temperature measuring and controlling hygrometric instruments
Manufacture of temperature measuring and controlling hygrometric instruments
Manufacture of textile industrial bags
Manufacture of textile machinery
Manufacture of toys and games, n.e.c.
Manufacture of trailers and semi-trailers
Manufacture of tricycles and parts thereof
Manufacture of typewriters
Manufacture of umbrellas, walking sticks, canes, whips and riding crops
Manufacture of uninterruptible power supplies (UPS)
Manufacture of unit air-conditioners
Manufacture of unprepared animal feeds from fish, crustaceans and mollusks and other aquatic animals
Manufacture of unprepared animal feeds from grain milling residues
Manufacture of unprepared animal feeds from vegetable, animal oils and fats
Manufacture of varnishes, lacquers, shellac and stains
Manufacture of vegetable and animal oil and fats, n.e.c.
Manufacture of veneer sheets and plywood
Manufacture of vinegar
Manufacture of virgin coconut oil
Manufacture of vitreous china tableware and other kitchen articles of a kind commonly used for domestic or toilet purposes
Manufacture of wadding of textile materials and articles of wadding (e.g. sanitary towels, tampons, etc.)
Manufacture of washing, laundry, dry-cleaning and pressing machines
Manufacture of watch bands and bracelets of precious metals
Manufacture of watchbands and bracelets of precious metals
Manufacture of watches and clocks of all kinds including cases of precious metals
Manufacture of waxes and polishing preparations
Manufacture of weapons and ammunitions, n.e.c.
Manufacture of wearing apparel, n.e.c
Manufacture of weighing machines except scientific weighing apparatus used for laboratories
Manufacture of wheeled toys
Manufacture of whey
Manufacture of wind and percussion instruments
Manufacture of wire nails, not in steel rolling
Manufacture of wiring devices
Manufacture of wood carvings
Manufacture of wood furniture
Manufacture of wooden coffin
Manufacture of wooden containers
Manufacture of wooden footwear and accessories
Manufacture of wooden wares
Manufacture of wooden window and door screens, shades and venetian blinds
Manufacture of worked lumber
Manufacture of writing and drawing ink
Manufacture of X-ray apparatus
Manufacture of yoghurt
Manufacture other products of bamboo, cane, rattan and the like, and plaiting materials except furniture, n.e.c.
Manufactured of prepared meals and dishes
Manufature of infant or dietetic foods containing homogenized ingredients
Manufature of products of leather and imitation leather, n.e.c.
Marble quarrying
Market research and public opinion polling
Materials recovery
Media representation
Medical transcription activities
Men’s and boys’ garment manufacturing
Messenger service
Microfilming activities
Mining of hard coal
Mining of iron ores
Mining of lignite
Mining of uranium and thorium ores
Miscellaneous service activities, n.e.c.
Mobile telecommunications services
Motion picture projection activities
Motion picture, video and television programme activities
Motion picture, video and television programme distribution activities
Motion picture, video and television programme post-production activities
Museums activities and operation of historical sites and buildings
Mutual benefit association operation
Mutual building and loan association operation
National executive and legislative administration
News agency activities
Nickel ore mining
Night clubs
Non- containerized cargo handling, auxiliary activity to land transport
Non-bank thrift institution operations, n.e.c.
Non-ferrous rolling, drawing and extrusion mills
Non-ferrous smelting and refining , except precious metals
Non-life insurance
Non-residential building constructions
Non-scheduled air freight transport
Non-scheduled air passenger transport
Non-specialized wholesale trade
Non-stock savings and loan association operation
Ocean fishing, commercial (using vessels over 3 tons)
Ocean freight transport
Ocean passenger transport
Oil and gas extraction activities not performed on a fee or contract basis
Oil and gas extraction activities on a fee or contract basis
On-line employment placement agencies
Operation of ballrooms, discotheques (disco’s)
Operation of blast furnaces and steel making furnaces
Operation of concert and theatre halls and other arts facilities
Operation of forest tree nurseries
Operation of freshwater fish breeding farms and nurseries
Operation of freshwater fish breeding farms and nurseries
Operation of freshwater fish pens and fish cage
Operation of freshwater fishpond, except fish breeding farms and nurseries
Operation of irrigation systems through cooperatives
Operation of irrigation systems through non-cooperatives
Operation of marine fish tanks, pens, cage except fish breeding farms and nurseries in sea water
Operation of marine sport fishing preserves
Operation of marine worm farms
Operation of parking lots
Operation of recreation parks, beaches, including renting of facilities such as bathhouses, lockers, chairs etc.;
Operation of rolling mills
Operation of school buses/shuttle
Operation of sports facilities
Operation of steel works and rolling mills, n.e.c.
Operation of toll roads and bridges
Organization of conventions and trade shows
Other accommodation, n.e.c.
Other activities auxilary to insurance and pension funding
Other activities auxiliary to financial service activities
Other activities of employment placement agencies, n.e.c.
Other amusement and recreation activities
Other amusement and recreation activities, n.e.c.
Other aquaculture activities, n.e.c
Other back office operations activities, n.e.c
Other beverage serving activities, n.e.c.
Other building and industrial cleaning activities, n.e.c.
Other building completion and finishing activities
Other business support service activities, n.e.c.
Other call centers activities (voice), n.e.c.
Other chemical and fertilizer mineral mining
Other construction installation
Other creative, arts and entertainment activities, n.e.c.
Other credit granting, n.e.c
Other education n.e.c.
Other food service activities
Other freshwater fish farming activities
Other freshwater fishing activities, n.e.c.
Other human health activities
Other human resources provision
Other information service activities, n.e.c.
Other information technology and computer service activities
Other land transport operation, n.e.c.
Other marine fish farming activities
Other mining and quarrying, n.e.c.
Other non-voice related activities, n.e.c.
Other personal services for wellness activities, n.e.c.
Other private hospitals, sanitaria and other similar activities n.e.c.
Other professional, scientific and technical activities, n.e.c.
Other public hospitals, sanitaria and other similar activities, n.e.c.
Other publishing activities
Other real estate activities with own or leased property
Other reservation service and related activities, n.e.c.
Other residential care activities, n.e.c.
Other restaurants and mobile food service activities, n.e.c.
Other retail sale not in stores, stalls or markets, n.e.c
Other retail sale of new goods in specialized stores, n.e.c.
Other retail sale via stalls and markets of other goods, n.e.c.
Other short term accommodation activities, n.e.c
Other social work activities without accommodation, n.e.c.
Other specialized construction activities
Other specialized office support activities
Other sports activities
Other support activities for animal production, n.e.c.
Other supporting land transport activities, n.e.c.
Other technical activities related to architectural and engineering
Other telecommunications service activities, n.e.c.
Other transport via buses, n.e.c.
Other wholesale of food, beverage and tobacco, n.e.c.
Other wired telecommunications activities, including pay telephone
Other wireless telecommunication services, n.e.c.
Package tour reservation activities
Packaging activities
Painting and related work
Paper and paperboard milling
Parts and accessories for the machine tools classified in this group
Pawnshop operations
Payroll maintenance and other transaction processing activities
Pearl culture
Pearl shell gathering
Pension funding
Pension houses
Pest control services, non-agricultural
Pet boarding activities
Photocopying service acitivities
Photograph and motion pictures processing (not related to motion pictures and TV industries)
Photographic activities, n.e.c.
Pipes and tubes manufacturing, iron or steel
Plant propagation
Planting, transplanting and other related activities
Plowing, seeding, weeding, thinning, pruning and similar services
Plumbing, heat and air-conditioning installation
Postal activities
Powder metallurgy
Prawn culture in brackish water
Pre-need plan activities, n.e.c.
Pre-need plan for education
Pre-need plan for health
Pre-need plan for memorial and interment
Pre-need plan for pension
Preparation and finishing of textiles (integrated)
Preparation of coffee, cacao and cocoa beans
Preparation of crops for primary markets, i.e. cleaning, trimming, grading, disinfecting
Preparation of textiles, n.e.c.
Preparation of tobacco leaves
Printing
Private dental and laboratory services
Private development banking
Private general hospitals activities
Private general secondary education
Private general secondary education for children with special needs
Private higher education
Private medical activities
Private medical, dental and other health activities, n.e.c.
Private mental health and substance abuse hospitals
Private postal service
Private pre-primary and primary education for children with special needs
Private pre-primary/pre-school education
Private primary/elementary education
Private primary/elementary education for children with special needs
Private sanitaria and other similar activities
Private security activites
Private technical and vocational secondary education
Private technical and vocational secondary education for children with special needs
Processing and preserving of fruits and vegetables, n.e.c.
Processing of fresh milk and cream
Processing of seaweeds; manufacture of agar-agar or carageenan
Processing, preserving and canning of fish, crustacean and mollusks, n.e.c. Manufacture of fishball, etc.
Product development activities
Production of crude vegetable oil, cake and meals, other than virgin coconut oil (see class 1041)
Production of eggs, n.e.c.
Production of fishmeal/prawn feeds
Production of mixtures of synthetic rubber and natural rubber or rubber-like gums (e.g., balata), in primary forms
Production of reptile skins or bird skins and other animal skins from hunting activities
Production of roundwood for forest-based manufacturing industries
Production of roundwood used in an unprocessed form such as pit-props, fence posts and utility poles
Production of specialized parts for locomotives, railroad and tramway
Production or growing of horticultural specialties and nursery products
Production processing and preserving of meat and meat products
Public administration and supervision of financial and fiscal affairs; operation of taxation schemes
Public administration, local government
Public administration, regional government
Public dental and laboratory services
Public general hospitals activities
Public general secondary education
Public general secondary education for children with special needs
Public higher education
Public medical activities (including puericulture and laboratory services)
Public medical, dental and other health activities, n.e.c.
Public mental health and substance abuse hospitals activities
Public order and safety activities
Public pre-primary education for children with special needs
Public pre-primary/pre-school education
Public primary/elementary education
Public primary/elementary education for children with special needs
Public sanitaria and other similar activities
Public techical and vocational secondary education
Public technical and vocational secondary education for children with special needs
Public utility cars and taxicabs operation
Publishing of directories and mailing lists
Publishing of music
Publishing of newspapers, journals and periodicals
Publishing outsourcing activities
Pulp milling
Pyrite mining
Quail egg production
Quick-freezing of fruits and vegetables
Rabbit farming
Radio broadcasting activities over the Internet (Internet radio stations)
Radio broadcasting and relay station and studios
Radio program production
Raising and breeding of cats and dogs
Raising of duck broiler
Raising of game fowl
Raising of horses and other equines
Raising of other animals, n.e.c.
Raising of poultry (except chicken), n.e.c.
Raising of quail
Raising of semi-domesticated or wild animals including birds, reptiles, insects (e.g. butterfly) and turtles
Raising of turkey
Rasing of pigeon
Ready-made embroidered garments manufacturing
Real estate activities on a fee or contract basis
Real estate buying, developing, subdividing and selling
Real estate buying, selling, renting, leasing and operating of self-owned/leased apartment buildings, non-residential and dwellings
Refreshment stands, kiosks and counters
Regular commercial banking
Regular rural banking
Regulation of and contribution to more efficient operation of businesses
Regulation of the activities of providing health care, education, cultural services and other social services, excluding social security
Rehabilitation of people addicted to drugs or alcohol
Reinsurance
Remediation activities and other waste management services
Rental of farm machinery with drivers and crew
Renting and leasing of motor vehicles
Renting and leasing of other machinery, equipment and tangible goods, n.e.c.
Renting and leasing of recreational and sports goods
Renting of agricultural machinery and equipment
Renting of air transport equipment
Renting of audio-video machines, tapes and records
Renting of books, journals and magazines
Renting of computers and computer peripherals equipment
Renting of construction and civil engineering machinery and equipment
Renting of electrical appliances
Renting of furniture
Renting of land transport equipment
Renting of office machinery and equipment (excluding computers)
Renting of ornamental plants
Renting of personal and household goods, n.e.c.
Renting of ship with operator
Renting of video tapes and disks
Renting of water transport equipment
Renting of wearing apparel
Renting or leasing services of residential properties
Repair and servicing of home and garden equipment
Repair and servicing of household appliances
Repair of batteries for motor vehicles
Repair of boots and shoes
Repair of communications equipment
Repair of computers and peripheral equipment
Repair of consumer electronics
Repair of electrical equipment
Repair of electronic and optical equipment
Repair of fabricated metal products
Repair of furniture and fixtures of metal
Repair of luggage and handbags
Repair of machinery
Repair of motor vehicles, including overhauling
Repair of other equipment
Repair of other furniture and fixtures, n.e.c.
Repair of personal and household goods, n.e.c.
Repair of rattan furniture (reed, wicker and cane)
Repair of transport equipment, except motor vehicles, n.e.c.
Repair of wood furniture
Repairing of ships and boats other than sports and pleasure boats
Repairing of sports and pleasure boats
Reproduction of floppy, hard or compact disks
Reproduction of video and computer tapes from mastercopies
Research and analysis activities
Research and experimental development in agricutural sciences
Research and experimental development in engineering and technology
Research and experimental development in health sciences
Research and experimental development in information technology
Research and experimental development in natural sciences
Research and experimental development on social sciences and humanities
Residential (dwelling) building constructions
Residential care activities for the elderly and disabled
Residential nursing care facilities
Resort hotels
Restaurants
Retail sale of alcoholic beverages (not consumed on the spot)
Retail sale of antiques and auctioning houses
Retail sale of art goods, marble products, painting and artists’ supplies
Retail sale of audio and video equipment
Retail sale of audio and video equipment, n.e.c.
Retail sale of automotive fuel in specialized stores
Retail sale of bakery products
Retail sale of beauty parlor supplies and equipment
Retail sale of books
Retail sale of books and other goods
Retail sale of books, newspapers and stationery in specialized stores
Retail sale of camping goods and bicycles
Retail sale of carpets and rugs
Retail sale of carpets, rugs, wall and floor coverings in specialized stores
Retail sale of cellular phones, parts and accessories
Retail sale of chinaware, glassware, earthenware and utensils
Retail sale of computer peripheral equipment
Retail sale of computer software
Retail sale of computers
Retail sale of construction materials
Retail sale of construction supplies, n.e.c.
Retail sale of drugs and pharmaceutical goods
Retail sale of eggs and dairy products
Retail sale of electrical household appliances, furniture, lighting equipment and other household articles in specialized stores, n.e.c.
Retail sale of electronic load
Retail sale of feeds, fertilizers and insecticides
Retail sale of fish and other seafoods (fresh and dried)
Retail sale of food products, n.e.c.
Retail sale of footwear, all kinds
Retail sale of fresh and artificial flowers and plants
Retail sale of fruits and vegetables
Retail sale of games and toys
Retail sale of games and toys in specialized stores
Retail sale of glass and mirror
Retail sale of handicrafts
Retail sale of hardware materials
Retail sale of health products, non-store
Retail sale of home furnishing, furniture and fixtures, including lamps and lamp shades
Retail sale of household appliances and consumer electronics
Retail sale of household appliances, articles and equipment
Retail sale of internet card
Retail sale of jewelry, watches and clocks
Retail sale of leather and artificial leather goods and travel accessories, except footwear
Retail sale of liquefied petroleum gas and other fuel products
Retail sale of lumber
Retail sale of made-up textile goods
Retail sale of marine supplies, including nets and gears
Retail sale of masonry materials
Retail sale of meat and poultry products
Retail sale of medical, surgical and orthopedic goods/instruments and dental supplies
Retail sale of modistes’ supplies
Retail sale of motor vehicles parts and accessories
Retail sale of motor vehicles tires and batteries
Retail sale of music and video recordings
Retail sale of music and video recordings in specialized stores
Retail sale of musical instruments and records, tapes and cartridges
Retail sale of nipa, bamboo and rattan
Retail sale of non-alcoholic beverages
Retail sale of of radio and television, including parts and accessories
Retail sale of office machines and equipment, excluding computers and computer peripheral equipment
Retail sale of optical goods and supplies
Retail sale of other clothing, footwear and leather articles in specialized stores, n.e.c.
Retail sale of other telecommunications equipment
Retail sale of paints, varnishes and lacquers
Retail sale of perfumery, cosmetic and toilet articles
Retail sale of prepaid cards
Retail sale of rice, corn and other cereals
Retail sale of second-hand clothing, footwear and leather articles
Retail sale of second-hand goods, n.e.c.
Retail sale of sporting goods and athletic supplies
Retail sale of stereo equipment, CD and DVD players and equipment
Retail sale of textiles, all kinds
Retail sale of tobacco products in specialized stores
Retail sale of toys, gifts and novelty goods
Retail sale of water (including distribution)
Retail sale of wearing apparel, except footwear
Retail sale via internet
Retail sale via mail order
Retail sale via stalls and markets of food, beverages and tobacco products
Retail sale via stalls and markets of textiles, clothing and footwear
Retail sale via telephone order
Retail selling in convenience stores
Retail selling in department stores
Retail selling in groceries
Retail selling in non-specialized stores, n.e.c.
Retail selling in sari-sari stores
Retail selling in supermarkets
Retreading and rebuilding of tires
Rice/corn milling
Risk and damage evaluation
Roasting of nut or manufacture of nut foods and pastes
Rock phosphate mining
Sale of lorries, trailers and semi-trailers
Sale of motor vehicle parts and accessories, n.e.c.
Sale of motorcycles and their parts and components
Sale of other motor vehicles
Sale of passenger motor vehicles
Sales and marketing (including telemarketing) activities
Sand and gravel quarrying
Satellite telecommunications activities
Savings and mortgage banking
Sawmilling and planing of wood products, n.e.c.
Securities dealership, own account
Security and commodity contracts brokerage
Security outsourcing activities
Security systems service activities
Selling by vending machine
Sericulture (silkworm culture for the production of cocoon)
Service activities incidental to air transportation
Service activities incidental to water transportation
Service activities related to printing, n.e.c.
Services to establish crops, promote their growth and protect them from pests and diseases, n.e.c.
Services to promote propagation, growth and output of animals
Sewerage
Sheep Farming
Sheep Shearing by the owner
Shoe shiners, porters, valet car parkers activities
Silica sand and silica stone quarrying
Silver ore mining
Site preparation
Slaughtering and meat packing
Slendering and body building activities
Smoking of fish and other marine products
Social escort service activities (excluding tourist guides)
Software publishing
Sound recording activities
Spa activities
Specialized government banking
Spinning
Sports and recreation education
Steam and bath activities
Steam, air conditioning supply and production of ice
Stock savings and loan activities
Stone quarrying, clay and sand pits, n.e.c.
Stone quarrying, except limestone and marble
Storage and warehousing, n.e.c.
Sugar refining
Sugarcane milling
Sulphur mining
Supply chain management activities
Support activities for other mining and quarrying
Support service activities incidental to aquaculture
Support services to forestry
Tank truck delivery services
Tanning and dressing of leather
Technical testing and analysis
Telegraph, facsimile/telefax, and telex services
Telephone access in facilities open to the public service activities
Television broadcasting activities over the Internet (Internet television stations)
Television broadcasting and relay stations and studios including closed circuit television services
Television program production
Temporary labor recruitment and provision of personnel, local
Temporary labor recruitment and provision of personnel, overseas