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Section G - Wholesale and Retail Trade; Repair of Motor Vehicles and Motorcycles

PSIC Section G covers wholesale, retail and motor vehicle repair in the Philippines. It is the busiest BIR lookup section because it captures trading activity, distributors and repair shops.

Level Section
Hierarchy depth 1/5
Children 3
Last verified 2026-05-12
About this level

Practical summary

Section G sits in the PSIC 2019 hierarchy. This section is the trade layer of PSIC. It separates vehicle trade and repair, wholesale trade and retail trade so the registered activity matches who buys from the business. Common examples include Wholesale and Retail Trade and Repair of Motor Vehicles and Motorcycles, Wholesale Trade, except of Motor Vehicles and Motorcycles, and Retail Trade, except of Motor Vehicles and Motorcycles.

Administrative context

Where this code is used

It appears in business name registration, BIR line-of-business wording, supply-chain profiling and storefront classification where the core activity is buying and reselling goods. Typical starting points include Wholesale and Retail Trade and Repair of Motor Vehicles and Motorcycles, Wholesale Trade, except of Motor Vehicles and Motorcycles, and Retail Trade, except of Motor Vehicles and Motorcycles.

Selection note

How to choose it

Use this section when the business mainly trades goods. If the work is manufacturing the goods, compare Section C; if the work is transporting them, compare Section H. Compare child divisions such as Wholesale and Retail Trade and Repair of Motor Vehicles and Motorcycles, Wholesale Trade, except of Motor Vehicles and Motorcycles, and Retail Trade, except of Motor Vehicles and Motorcycles and keep moving deeper until the wording matches the actual line of business.

Official note

Source-backed description

This section includes wholesale and retail sale (i.e. sale without transformation) of any type of goods and the rendering services incidental to the sale of these goods. Wholesaling and retailing are the final steps in the distribution of goods. Goods bought and sold are also referred to as merchandise. Also included in this section is the repair of motor vehicles and motorcycles. Sale without transformation is considered to include the usual operations (or manipulations) associated with trade, for example, sorting, grading and assembling of goods, mixing (blending) of goods (for example, sand), bottling (with or without preceding bottle cleaning), packing, breaking bulk and repacking for distribution in smaller lots, storage (whether or not frozen or chilled), cleaning and drying of agricultural products, cutting out of wood fiberboards or metal sheets as secondary activities. Division 45 includes all activities related to the sale and repair of motor vehicles and motorcycles, while Division 46 and Division 47 include all other sale activities. The distinction between Division 46 (wholesale) and Division 47 (retail sale) is based on the predominant type of customer.

FAQ

What does PSIC Section G cover?

PSIC Section G covers wholesale, retail and motor vehicle repair in the Philippines. It is the busiest BIR lookup section because it captures trading activity, distributors and repair shops.

Which activities usually belong in Section G?

This section is the trade layer of PSIC. It separates vehicle trade and repair, wholesale trade and retail trade so the registered activity matches who buys from the business.

How do I compare Section G with nearby PSIC sections?

Start with the section boundary and then compare the child divisions below it. Use this section when the business mainly trades goods. If the work is manufacturing the goods, compare Section C; if the work is transporting them, compare Section H.