BIR Collection Goal for CY 1991 and Monthly Goal Allocation for the Regional and District Offices

January 1, 1991 REVENUE MEMORANDUM ORDER NO. 01-91 SUBJECT : BIR Collection Goal for CY 1991 and Monthly Goal Allocation for the Regional and District Offices TO : All Internal Revenue Officers and Others Concerned I. BIR Collection Goal for CY 1991 Under the revised revenue program for the BIR for the calendar years 1990 to 1992 embodied in the memorandum of Secretary Jesus P. Estanislao dated July 23, 1990, the official BIR target for 1991 is P130,900 Million. For 1991, the goal of the regional and district offices amount to P94,394 Million which is equivalent to 72.12% of the total. Included in the P94,394 Million goal are P1,300 Million incremental VAT on sugar and P8,710 Million goal on T-Bills (exclusively for RDO 25). II. Annual and Monthly Revenue Targets of Revenue Regions and District Offices for CY 1991 A. Annual Goal of Revenue District Offices "Cleaned data" on district collections from 1980-1989 were matched with the Regional Domestic Product (RGDP) Series for the same period. Using regression analysis contained in a MICROTSP software, significant values of coefficient of determination (r 2 ) were computed. This means that the behavior of district collections can be explained using RGDP, and therefore, forecasts can be established from the regression equations . The validated forecasts were considered as the goals for these offices. B. Monthly Goal Allocation The allocation of the monthly targets was done using the Univariate Box-Jenkins (ARIMA) Models which is a powerful tool in treating univariate and uniformly-sequenced data containing seasonal variations, including shifting seasonal patterns. These models assume that past observations have significant effect on the present observations. Hence, forecasts are based on the past patterns. The process is also contained in the MICROTSP software which generates fast and accurate statistical results. However, the allocation of the monthly regular VAT and VAT on sugar was done by the VAT Division which has the jurisdiction on this type of tax. Attached is the monthly goal distribution of the regional and district offices for CY 1991 for your guidance. (SGD.) JOSE U. ONG Commissioner of Internal Revenue RDO MONTHLY GOAL (inc. VAT on Sugar), CY 1991 (In Thousand Pesos) RDO/MONTH JAN FEB MAR APR GRAND TOTAL 9,140,636 4,683,094 4,912,885 13,817,593 1. BAGUIO CITY 56,114 28,306 22,336 59,210 1 Laoag City 12,884 2,440 4,037 11,741 2 Vigan, Ilocos Sur 4,168 755 1,853 4,927 3 San Fernando, La Union 12,869 14,550 4,884 12,845 4 Dagupan City 18,634 7,063 7,846 21,111 5 Urdaneta, Pangasinan 7,560 3,497 3,717 8,586 CAR CORDILLERA ADMINISTRATIVE REGION 38,206 7,738 21,231 85,089 3 Bangued, Abra 778 438 357 1,347 5 Baguio City 35,062 6,570 19,725 81,050 6 Bontoc, Mt. Province 989 185 411 1,035 10 Tabuk, Kalinga-Apayao 719 286 554 936 12 Lagawe, Ifugao 658 260 184 722 2 TUGUEGARAO, CAGAYAN 35,161 12,526 13,703 37,738 9 Aparri, Cagayan 14,322 6,610 5,436 14,861 11 Bayombong, Nueva Vizcaya 3,352 1,019 2,435 3,950 13 Ilagan, Isabela 17,016 4,548 5,275 18,428 14 Cabarroguis, Quirino 472 349 557 499 3A SAN FERNANDO, PAMPANGA 181,643 78,360 70,969 185,848 15 Tarlac, Tarlac 53,258 17,469 5,907 54,507 16 Olongapo City 40,067 27,749 20,543 41,415 17 Balanga, Bataan 14,487 6,446 8,518 17,197 18 San Fernando, Pampanga 56,982 22,753 30,848 55,076 19 Baler, Quezon 2,762 845 739 2,756 20 Cabanatuan City 14,087 3,098 4,414 14,897 3B VALENZUELA, BULACAN 242,037 73,950 76,139 326,620 21 Valenzuela, Bulacan 83,161 31,000 20,447 143,393 28 Malabon, Navotas 52,003 25,449 33,118 60,042 29 Caloocan City 106,873 17,501 22,573 123,185 4A MANILA 2,973,889 959,619 1,185,724 3,351,725 22 San Nicolas, Tondo 116,394 76,190 78,320 124,122 23 Binondo, Sta. Cruz 566,876 202,335 97,541 669,345 24 Quiapo, Samp., San Miguel 137,814 162,449 60,117 125,337 25 South Manila 2,134,307 510,899 941,640 2,415,185 26 Romblon, Romblon 1,870 480 626 1,813 27 Puerto Princesa, Palawan 9,281 4,465 4,277 8,706 42 Calapan, Oriental Mindoro 4,846 1,396 1,143 5,125 43 San Jose Occ. Mindoro 2,501 1,405 2,059 2,092 4B-1 Quezon City 2,337,004 912,250 955,115 2,697,132 30 Quezon City (North) 428,883 152,290 278,694 387,077 30A Quezon City (South) 433,853 183,351 210,325 509,408 31 Mandaluyong 682,828 231,714 122,122 973,597 35 Pasig, Metro Manila 410,038 264,664 232,222 460,618 35A Marikina 381,402 80,232 111,752 366,432 4B-2 MAKATI 2,162,931 2,147,996 1,992,227 5,559,158 32 Makati (East) 875,368 792,123 911,860 2,458,407 32A Makati (West) 884,795 1,036,235 799,117 2,603,376 33 Pasay City 110,633 24,368 28,789 143,906 34 Paraaque 264,136 271,850 241,432 323,592 36 Cavite City 27,999 23,420 11,030 29,877 4C SAN PABLO CITY 177,342 175,082 135,103 434,659 37 San Pablo City 27,915 12,001 12,242 32,270 37a Calamba, Laguna 95,931 131,496 85,339 291,549 38 Batangas City 18,287 23,457 19,145 34,142 38a Lipa City 11,353 3,081 6,098 23,309 39 Lucena City 16,112 3,559 5,918 22,027 40 Gumaca, Quezon 3,742 845 4,929 26,525 41 Boac, Marinduque 4,003 643 1,433 4,837 5 LEGASPI CITY 55,056 20,427 20,959 37,058 44 Daet, Camarines Norte 6,246 1,123 1,310 6,350 45 Naga City 13,489 6,709 4,795 14,158 46 Goa, Camarines Sur 989 285 309 1,321 47 Legaspi City 23,231 8,897 10,901 3,793 48 Sorsogon, Sorsogon 5,505 1,302 1,701 5,578 49 Virac, Catanduanes 1,475 576 565 2,123 50 Masbate, Masbate 4,122 1,536 2,007 3,734 6A ILOILO CITY 70,811 31,684 37,403 86,032 51 Kalibo, Aklan 4,385 1,201 1,280 5,911 52 Roxas City 4,860 1,635 1,656 6,716 53 San Jose, Antique 2,475 1,120 777 3,041 54 Iloilo City 59,091 27,728 33,689 70,364 6B BACOLOD CITY 161,630 92,408 75,756 187,258 55 Victorias, Negros Occ. 83,893 60,845 37,005 88,773 56 Bacolod City 49,642 15,330 26,373 61,946 57 Binalbagan, Negros Occ. 12,218 11,005 6,155 18,961 58 Dumaguete City 15,877 5,228 6,223 17,578 7 CEBU CITY 267,958 169,102 90,185 308,557 59 Mandawe City 85,810 40,579 42,781 99,204 60 Cebu City 153,346 120,069 38,682 178,115 60a Talisay, Cebu 16,870 6,001 5,157 19,091 61 Tagbilaran City 11,931 2,453 3,565 12,147 8 TACLOBAN CITY 43,861 17,463 15,954 45,216 62 Catarman, Northern Samar 3,478 1,118 1,655 3,181 63 Borongan, East Samar 2,855 567 348 2,914 64 Catbalogan, Samar 5,546 1,171 1,043 5,916 65 Tacloban City 21,170 5,899 5,663 21,784 66 Ormoc City 9,546 7,085 6,520 10,249 67 Maasin, Southern Leyte 1,266 1,622 724 1,171 9 ZAMBOANGA CITY 47,963 21,331 25,351 49,292 68 Dipolog City 2,469 819 6,556 2,775 69 Pagadian City 8,569 6,942 3,932 7,826 70 Zamboanga City 32,598 12,590 12,815 34,067 71 Basilan City 2,080 511 1,409 2,408 72 Jolo, Sulu 2,004 397 332 1,969 73 Bongao, Tawi-tawi 243 71 307 246 10A CAGAYAN DE ORO 100,520 47,446 90,596 138,174 74 Gingoog City 2,968 760 1,153 3,156 75 Cagayan de Oro City 45,295 8,591 31,505 80,151 76 Malaybalay, Bukidnon 18,816 20,632 26,030 17,779 77 Ozamis City 6,272 1,001 4,372 7,828 78 Iligan City 25,608 15,179 26,513 28,091 79 Marawi City 1,560 1,282 1,022 1,170 108 BUTUAN CITY 29,437 15,942 17,679 32,986 80 Butuan City 12,949 4,142 9,731 13,870 81 Bayugan, Agusan del Sur 2,926 5,512 1,162 3,059 82 Surigao City 6,687 2,147 2,630 8,470 83 Tandag Surigao del Sur 6,875 4,140 4,156 7,587 11A COTABATO CITY 56,384 22,500 19,184 70,097 84 Cotabato City 13,486 3,780 2,921 13,925 85 Kidapawan, N. Cotabato 7,534 1,665 1,692 7,716 86 Tacurong, Sultan Kudarat 3,119 938 1,565 2,837 87 General Santos City 32,244 16,118 13,006 45,618 11B DAVAO CITY 102,689 48,964 47,271 125,744 88 Tagua, Davao del Norte 14,383 16,927 6,444 27,183 89 Davao City 80,366 28,868 35,352 90,182 90 Mati, Davao Oriental 1,659 1,017 1,688 1,614 91 Digos, Davao del Sur 6,281 2,152 3,787 6,765 (Cont. . . ) MAY JUN JUL AUG SEP 5,740,940 5,953,144 13,226,974 5,909,606 6,415,606 38,261 29,340 62,698 40,628 34,183 3,351 4,248 12,459 3,406 4,068 1,064 4,726 6,021 899 8,451 19,506 6,050 12,795 21,656 6,481 9,480 10,241 21,808 10,422 12,059 4,862 4,075 9,616 4,245 3,124 10,894 26,569 82,747 11,928 24,288 767 527 2,033 662 684 9,266 24,781 78,253 10,471 22,494 271 504 975 243 475 266 509 765 228 387 325 249 722 324 248 14,289 14,921 34,263 16,681 15,886 7,089 5,915 14,724 7,146 6,019 1,135 2,966 3,953 1,136 2,966 5,686 5,453 15,088 8,019 6,314 380 587 499 380 587 81,583 80,693 185,165 81,395 81,329 19,097 7,601 57,182 19,641 7,808 28,691 21,386 41,083 28,696 21,512 6,249 9,545 17,428 6,915 8,808 23,379 35,722 51,947 21,959 37,260 861 784 2,732 845 782 3,306 5,656 14,793 3,271 5,225 81,672 109,982 311,175 88,792 115,738 36,966 30,498 177,671 40,939 38,025 23,563 36,760 47,416 24,982 34,075 21,143 42,725 86,088 22,871 43,639 1,014,400 1,509,857 3,450,277 986,639 1,698,346 78,722 79,093 135,145 89,372 84,589 255,296 119,570 731,807 249,758 111,043 167,348 53,644 119,637 151,934 43,543 506,330 1,247,493 2,447,161 489,986 1,448,184 388 831 1,798 357 1,047 3,462 5,321 7,815 2,559 5,742 1,668 1,416 5,124 1,668 1,415 1,187 2,489 1,789 1,005 2,783 1,209,486 1,047,173 2,712,203 1,241,716 1,075,241 196,130 223,296 413,607 205,765 258,991 183,173 261,658 482,407 178,692 274,605 469,053 138,975 1,039,100 493,422 139,123 293,733 281,059 459,341 299,928 281,518 67,397 142,185 317,748 63,907 121,003 2,408,915 2,514,208 5,037,298 2,441,860 2,694,932 912,293 1,139,917 2,199,395 989, 615 1,153,855 1,164,802 983,709 2,371,070 1,112,509 1,078,202 28,515 39,413 144,213 27,044 44,467 267,923 341,315 287,250 275,789 410,717 35,382 9,854 35,370 36,903 7,691 321,798 104,366 226,585 386,723 123,007 15,530 9,391 26,965 13,715 9,007 257,450 59,970 128,108 331,615 72,885 29,708 18,721 24,392 30,979 22,172 6,002 3,552 16,734 5,337 7,060 4,228 7,342 24,742 4,164 7,565 8,238 4,020 271 266 3,119 642 1,370 5,374 648 1,267 24,848 22,123 35,303 25,419 21,503 1,237 1,520 6,414 1,307 1,481 7,802 5,403 12,325 7,951 5,015 300 284 1,321 300 285 11,479 10,823 3,586 11,625 10,676 1,532 1,327 5,754 1,591 1,378 693 492 2,559 700 383 1,805 2,274 3,344 1,943 2,285 36,461 39,961 95,138 38,927 42,619 1,238 1,583 5,638 1,177 1,484 2,054 2,017 9,715 2,149 1,952 1,184 890 3,661 1,070 997 31,986 35,471 76,124 34,531 38,186 95,511 85,222 219,629 99,178 98,601 57,763 33,849 105,319 58,165 35,295 18,089 34,567 70,830 17,615 40,783 13,541 9,680 24,540 16,890 14,892 6,118 7,126 18,940 6,508 7,630 189,805 114,061 324,592 189,410 116,198 42,665 51,749 103,784 38,353 56,459 137,051 51,550 188,562 141,345 49,534 7,035 6,950 19,028 6,910 6,342 3,054 3,813 13,219 2,803 3,863 19,677 17,850 45,274 20,365 17,579 1,170 1,875 2,917 1,086 1,879 630 405 2,926 633 410 1,541 1,417 5,924 1,546 1,420 6,475 6,255 21,883 6,534 6,303 7,142 7,232 10,441 6,685 7,033 2,718 664 1,184 3,880 534 24,807 25,609 48,222 22,526 25,256 1,073 6,752 2,922 1,106 8,332 5,563 2,507 5,963 5,433 1,808 16,841 14,436 34,804 14,423 13,013 652 1,038 2,443 717 862 597 458 1,815 749 698 80 419 274 99 543 56,018 114,052 133,553 86,787 137,466 1,041 1,056 3,033 1,269 902 12,334 59,353 67,861 11,212 78,427 23,091 21,527 22,549 55,197 23,136 901 5,683 10,033 749 6,561 17,546 25,543 29,202 17,537 27,676 1,106 890 876 825 765 17,167 20,438 33,036 18,263 23,481 4,539 10,346 13,391 4,461 10,134 5,655 1,292 3,060 5,632 1,286 2,440 2,793 8,412 2,426 2,841 4,534 6,007 8,173 5,743 9,219 31,455 23,864 68,464 26,347 22,021 4,232 3,373 13,953 4,238 3,376 1,852 1,880 7,737 1,856 1,883 1,014 2,211 2,503 966 1,728 24,357 16,401 44,272 19,287 15,034 63,891 52,856 121,351 86,086 47,797 27,686 8,660 25,399 49,160 6,112 33,375 38,447 87,600 34,074 35,886 1,128 1,960 1,567 1,140 1,952 1,702 3,789 6,786 1,713 3,848 (Cont...) OCT NOV DEC TOTAL 12,295,811 5,766,723 6,330,988 94,394,000 69,214 39,675 48,906 528,872 13,587 3,311 3,800 79,330 8,589 1,173 22,594 65,220 13,231 20,140 6,789 151,796 24,191 10,806 12,598 166,259 9,615 4,245 3,124 66,266 69,065 17,239 20,613 415,607 2,900 463 655 11,611 63,904 16,023 18,934 386,532 935 227 457 6,706 603 202 319 5,773 722 324 248 4,985 38,612 18,297 13,684 265,765 15,004 7,197 6,005 110,329 3,952 1,136 2,967 30,966 19,156 9,584 4,125 118,692 499 380 587 5,774 185,235 80,771 81,187 1,374,178 56,729 19,555 7,779 326,534 41,285 28,668 21,396 362,490 18,997 7,357 8,183 130,131 49,760 20,937 38,325 444,949 2,727 839 780 17,451 15,737 3,415 4,724 92,623 289,997 101,102 117,770 1,934,975 182,203 44,470 49,366 878,145 38,071 29,922 29,177 434,577 69,722 26,709 39,228 622,257 3,449,405 963,233 1,824,118 23,367,233 146,343 100,472 91,357 1,200,120 800,709 240,989 109,934 4,155,203 132,381 123,382 37,266 1,314,853 2,353,836 493,410 1,573,777 16,562,207 2,270 399 1,218 13,097 7,149 2,025 6,126 66,927 5,122 1,668 1,415 32,007 1,596 889 3,025 22,820 2,621,223 1,276,728 1,019,665 19,104,937 371,133 220,077 260,579 3,396,523 452,127 182,334 253,736 3,605,672 1,068,192 537,156 139,078 6,034,361 445,737 265,235 270,283 3,964,375 284,033 71,926 95,989 2,104,007 4,178,036 2,370,553 2,534,661 36,042,774 1,842,423 1,070,774 1,080,467 15,426,496 1,882,867 933,490 969,064 15,819,236 128,889 26,125 47,984 794,346 276,681 309,215 429,747 3,699,646 47,176 30,949 7,398 303,051 237,602 338,721 112,319 2,773,378 22,639 9,551 5,138 196,365 138,208 296,089 73,731 1,962,372 23,204 23,598 19,919 287,724 14,047 3,547 1,539 101,660 32,181 4,362 8,670 140,868 1,777 900 2,108 56,740 5,546 674 1,214 27,650 36,199 24,910 20,336 344,141 6,568 1,305 1,481 36,342 11,966 7,367 5,056 102,036 1,321 300 285 7,300 3,841 11,519 9,466 119,838 5,955 1,618 1,380 33,991 3,465 706 404 14,142 3,084 2,093 2,265 30,492 95,714 42,869 38,317 655,937 6,218 1,043 1,538 32,696 13,924 2,122 1,812 50,613 4,555 896 1,164 21,831 71,017 38,807 33,803 550,796 246,468 97,290 103,316 1,562,260 112,459 53,644 35,161 762,171 86,659 17,737 42,593 482,166 27,082 19,040 17,552 191,556 20,267 6,869 8,009 126,373 346,257 180,074 116,493 2,412,691 101,370 36,320 57,506 756,581 211,987 133,781 49,316 1,453,338 19,724 7,196 6,072 126,374 13,176 2,776 3,598 76,399 46,036 19,814 16,899 325,986 2,771 1,039 1,881 24,052 2,917 630 408 15,643 5,924 1,548 1,419 34,414 21,832 6,520 6,280 136,598 11,052 5,807 6,478 95,272 1,539 4,271 434 20,008 42,501 22,187 24,718 379,761 3,473 1,140 9,729 47,147 4,865 5,124 1,356 59,888 29,892 14,349 11,125 240,952 2,455 729 813 16,116 1,486 714 1,069 12,289 331 132 626 3,369 133,539 62,919 147,478 1,248,549 2,800 1,520 760 20,419 66,954 12,178 88,495 562,354 21,124 30,343 26,091 306,314 14,730 614 4,613 64,357 26,753 16,664 24,596 280,907 1,179 1,600 1,924 14,198 33,634 18,292 23,334 283,690 13,713 4,491 10,170 111,938 3,052 5,657 1,291 39,583 8,411 2,426 2,801 52,486 8,458 5,718 9,072 79,683 64,478 25,756 19,898 450,450 13,952 4,237 3,376 84,848 7,734 1,856 1,882 45,288 1,850 824 2,014 21,569 40,941 18,840 12,626 298,744 112,596 66,293 47,275 922,814 16,383 29,301 7,110 234,746 87,861 34,140 34,376 620,526 1,569 1,140 1,952 18,387 6,783 1,711 3,838 49,155 * Excludes T-bills