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What is Gross Receipts Tax on Pawnshops 2004 about?

This document summarizes Revenue Regulations No. 10-2004 which further implements Section 4 of Republic Act No. 9238. It re-imposes the 5% gross receipts tax on other non-bank financial intermediaries, including pawnshops, beginning January 1, 2004. The regulation classifies pawnshops as non-bank financial intermediaries based on existing laws and regulations. It subjects the services rendered by pawnshops to the 5% gross receipts tax and requires pawnshops to re-register as percentage taxpayers.

Author

Jio Labitigan

Language

EN