I-Café Technics

In our article about the local tax of an i-café, the use of presumptive income level (PIL) as the basis for computing the local tax of a business was mentioned. We defined PIL as the estimated figure or an intelligent guess of how much revenue does a certain kind of business make in a year. An estimated income figure is used by a local government unit (LGU) especially when actual receipts are not issued in some sales transactions of the establishment. This practice is usually applied by LGUs on businesses in public markets, beauty parlors, etc. including i-cafés.