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Riders exempted from annual fixed tax on deliveries in Cebu City

A member of the Cebu City Council has proposed an ordinance that seeks to exclude some delivery riders from payment of the annual fixed tax (AFT) on delivery, in an aim to alleviate the financial burden of delivery riders. Under the proposed ordinance, delivery riders who are not employees of manufacturers, producers, wholesalers, dealers or retailers or their contractors/subcontractors/affiliates, and those who are not employed by digital platform companies, would be eligible for exemption from the AFT. The ordinance is now up for the second reading.

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