sa article 6, kc ng loc. gov't code ang nakalagay ay ito
"SEC. 157. Individuals Liable to Community Tax. - Every inhabitant of the Philippines eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One thousand pesos (P=1,000.00) or more, or who is required by law to file an income tax return shall pay an annual community tax of Five pesos (P=5.00) and an annual additional tax of One peso (P=1.00) for every One thousand pesos (P=1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five thousand pesos (P=5,000.00). In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them."
kapag term na income ang ginamit diba wala na dyan ang cost of sales. Hindi naman gross sales ang nakalagay kundi income, earnings at gross receipts. Income & Earnings lahat yan excluded ang cost kagaya nung unang sabi mo, whether from business, exercise of profession or from property.
Ang gross receipts naman ay para sa sales of services, oo gross sya pero iba ang gross receipts vs gross sales, gross sales para sya sa selling of goods na included ang cost of sales, ang gross receipts naman ay para nga sa services na wala namang cost of sales dahil services mo nga o ung skills mo ang ginagamit mo.