Allocation of the CY 2008 BIR Collection Goal by Implementing Office

April 30, 2008 REVENUE MEMORANDUM ORDER NO. 017-08 TO : Deputy Commissioner for Operations Assistant Commissioners, Head Revenue Executive Assistants, Regional Directors, Revenue District Officers, Division Chiefs and Other Officers Concerned SUBJECT : Allocation of the CY 2008 BIR Collection Goal by Implementing Office I. CY 2008 Overall Collection Goal The overall CY 2008 collection goal of the Bureau as set by the Department of Finance (DOF) is P844,950 million. This is 18.41% higher than CY 2007 actual collection of P713,595 million. Out of the P844,950 million, P810,306 million is for BIR Operations and P34,644 million is for Non-BIR Operations based on the Budget and Expenditures Sources of Financing (BESF) for 2008 and National Government Revenue Program (NGRP) run date August 14, 2007. The breakdown of the goal, by major tax type, is as follows: CY 2008 Goals (In Millions) TAX CLASSIFICATION Total BIR Operations Non-BIR Operations TOTAL P844,950 810,306 34,644 I. INCOME TAXES 477,551 448,043 29,508 II. EXCISE TAXES 58,436 58,436 III. VALUE-ADDED TAXES 204,879 204,879 IV. PERCENTAGE TAXES 50,432 50,432 V. OTHER TAXES 53,652 48,516 5,136 II. Data Used The following data were used in the computation of the final goal allocation: cEaDTA A. Actual CY 2007 collection based on BTr figure per Revenue Accounting Division (RAD) report dated April 14, 2008; B. Collection Data Considered as Refinements: 1. Tax payments of transferred taxpayers (regular transfers) in CY 2007 (100% considered) per reports of implementing offices; 2. CY 2007 Estimated Collection from Special Deposit Accounts (SDA) as provided by Large Taxpayer Service (Source: LT Programs Division); 3. Updated CY 2007 Collection data on delisted Large Taxpayers (LT) by Regional Office (Source: LT Programs Division, Large Taxpayer Service); 4. Special Taxes: Tax on Treasury Bills, Travel Tax, Excise Taxes for CY 2007 (Source: RAD report, April 14, 2008); 5. Tax subsidies thru Special Allotment Release Orders (SARO) for CY 2007 based on reports of implementing offices from RAD as of April 21, 2008; 6. Withholding Taxes of National Government Agencies (NGAs) for CY 2007 paid thru Tax Remittance Advice (TRA), by implementing office (Source: RAD, April 21, 2008); ETHIDa 7. Withholding Taxes of Local Government Units (LGUs) for CY 2007 by implementing office (Source: Withholding Tax Division report dated March 7, 2008); 8. Stock transactions tax for CY 2007 per 12.09 report as of April 23, 2008; 9. Updated delisted large taxpayers that have suspended operations per report of LTS; 10. Non-recurring transactions for CY 2007, consideration for at least P1 million pesos per transaction per report (with supporting documents) of implementing offices to include closed/merged/absorbed establishments and non-recurring of delisted large taxpayers; 11. Income Tax collections for CY 2007 from MALAMPAYA Consortium (Source: LTS-Excise Group). HTScEI C. Other Data Considered: 1. Economic assumptions/indicators in the National Government Revenue Program (NGRP) dated August 14, 2007 from the Department of Finance (DOF) and the Budget and Expenditure Sources of Financing (BESF) for 2008. See Annex A; 2. CY 2008 program on the volume of issuance and corresponding taxes (Documentary Stamp Tax) on government securities transactions was provided by the Bureau of Treasury (BTr) dated January 15, 2008. Total goal on Tbills/government securities was culled from the NGRP; 3. Realized potential of collections in 2008; 4. Commissioner's assessment of potential collections in the implementing offices; 5. CY 2007 Excise Taxes monthly allocation by product as provided by the LTS, dated April 28, 2008. HDITCS III. Goal Allocation Methodology A. General Methodology 1. The BIR goal was divided into BIR Operations and Non-BIR Operations (Annex B). BIR Operations refer to the collection goal on which the Bureau has direct control to collect revenues, while the Non-BIR Operations refer to the collection goal on which the Bureau has no control to be able to collect revenues. CY 2008 goal for BIR operations is P810,306 million, computed as follows: Total CY 2008 BIR Goal P844,950 M Less: CY 2008 Goal on Non-BIR Operations: Final Income Tax on T-Bills P29,508 M DST on T-Bills 4,563 M Travel Taxes 573 M 34,644 M CY 2008 Goal on BIR Operations P810,306 M ========= 3. * CY 2007 collections of implementing offices were refined by using the data enumerated in Section II.B. See Annex C. ITECSH 4. Goals for CY 2008 (Annex C-1) were derived as follows: a) Total goals on Excise Tax and Other Taxes were based on revised estimates of the BIR as concurred by the DOF technical group; b) Selected data in Section II.B were given the applicable growth rates for CY 2008, as follows: TRAs 25%; LGUs 20%; delisted TPs with suspended operations 0% growth. See Annex C-1; c) CY 2008 Goal on MALAMPAYA of P10,248 million taken from the NGRP (consisting of corporate income tax and branch profit remittance taxes) was allocated to the LTS. 5. A resulting internal revenue national growth rate was applied to the refined/regular cash collections for all implementing offices to arrive at the preliminary total goal for BIR operations. See Annex C-2. 6. The goal on administrative measures was arrived at by getting the difference of the CY 2008 goal amounting to P810,306 M on BIR operations and the preliminary total goal for BIR operations as computed. 7. Commissioner's independent assessment of the revenue potential by identified regions and the emerging economic developments were taken into account on the distribution of administrative measures. B. Goal Allocation by Major Tax Type CY 2008 total BIR goal by major tax type were based on the Budget and Expenditures Sources of Financing (BESF) for 2008 and National Government Revenue Program (NGRP) run date August 14, 2007 as provided by the DOF (Annex A). C. Goal Allocation by Period and by Major Tax Type 1. Allocation for Excise Taxes by period was provided by the LT-Excise Group Field Operations Division. 2. CY 2008 allocation for DST due from Treasury Bills/Government Securities transactions was provided by the Bureau of Treasury. 3. CY 2008 allocation for Final Withholding Tax on Treasury Bills was based on the actual CY 2007 Treasury Bills collection. 4. Total goal for Travel Tax culled from the NGRP was equally allocated among the four (4) quarters. IDcAHT 5. For the remaining tax types, goal allocation was based on the 2007 actual quarterly collections and adjustments for likely CY 2008 collection trend due to the impact of non-recurring transactions in CY 2007. D. Goal Allocation by Implementing Offices 1. The Internal Revenue National Growth Rate (Annex C-2) Following the general methodology in Section III.A above, an internal revenue national growth of 25.76% was arrived at using the following formula: Internal Revenue National Growth Rate = [(A-B)/B] x 100% = [(P632,640 M - P503,059 M)/P503,059 M] x 100% = 25.76% Where: A = 2008 Total Goal on regular Cash collections from BIR Operations B = 2007 Regular cash collections from BIR Operations. This national growth rate was applied to each of the Implementing offices' total regular cash collections for CY 2007 to arrive at their corresponding goals on regular cash collections for CY 2008. 2. Quarterly Allocation of Goal by Implementing Office The CY 2008 overall goal by implementing office (LTS and Revenue Regions) was allocated by quarter and by major tax type using ratio and proportion method based on the adjusted actual CY 2007 quarterly collections (net of CY 2007 tax subsidies, non-recurring collections with at least P1 million per transaction, and aligned with the transfers of taxpayers). Details of quarterly allocations by major tax type and by implementing office are presented in Annexes D-1 to D-7. 3. Total Goal Allocation by Revenue District Office/Implementing Unit The Large Taxpayer Service Groups and Regional Offices shall prepare the breakdown by revenue district office (RDO)/implementing unit, by period and by tax type following the goals in Annexes D-1 to D-7, in consultation with the collecting offices (RDOs), the result of which shall be subject to review and approval by the Commissioner. This breakdown shall be submitted in hard copy to The Assistant Commissioner, Policy and Planning Service, Attention: Chief, Statistics Division for consolidation. An electronic copy of the breakdown by RDO/implementing unit which matches the hard copy submitted must be forwarded to either of the following: [emailprotected] or [emailprotected] Deadline for submission of goal allocation by revenue district office/other implementing unit is May 26, 2008 . E. Others Should there be a spin-off of a taxpayer in the LTS, the newly created taxpayer(s) will automatically be under LTS so as to preserve the base. IV. List of Annexes Annex A Macroeconomic Assumptions and Collection Goal By Major Tax Type, CY 2008 Annex B Quarterly Collection Goal By Major Tax Type, BIR Operations and Non-BIR Operations, CY 2008 Annex C CY 2007 Collection Refinements for CY 2008 Goal Allocation By Implementing Office Annex C-1 Collection Goal Allocation By Implementing Office, CY 2008 Annex C-2 Computation of the Internal Revenue National Growth Rate Annex D-1 Total Collection Goal Allocation By Implementing Office and Major Tax Type, CY 2008 Annex D-2 Quarterly Total Collection Goal Allocation By Implementing Office, CY 2008 Annex D-3 Quarterly Collection Goal Allocation For Income Taxes By Implementing Office, CY 2008 Annex D-4 Quarterly Collection Goal Allocation For Excise Taxes By Implementing Office, CY 2008 Annex D-5 Quarterly Collection Goal Allocation For Value-Added Tax By Implementing Office, CY 2008 Annex D-6 Quarterly Collection Goal Allocation For Percentage Taxes By Implementing Office, CY 2008 Annex D-7 Quarterly Collection Goal Allocation For Other Taxes By Implementing Office, CY 2008 VI. Effectivity This Order takes effect immediately. (SGD.) LILIAN B. HEFTI Commissioner of Internal Revenue ATTACHMENT MACROECONOMIC ASSUMPTIONS AND COLLECTION GOAL BY MAJOR TAX TYPE, CY 2008 (In Thousand Pesos) MACROECONOMIC INDICATORS CY 2008 GDP, Nominal 7,284,700,000 GDP Growth, Nominal 10.21% GDP Real 1,436,910,000 GDP Growth, Real 6.10% Inflation Rate 3.00% Exchange Rate 46.00 T-Bill Rate (Weighted Average) 5.10% Price of Oil (US$/Barrel) 62.00 Imports, FOB, US$ Thousands 64,851,000 Exports, FOB, US$ Thousands 56,871,000 Export Growth Rate, US$ Terms 11.00% Export Growth Rate, Peso Terms 11.00% Tax Effort 11.60% BIR COLLECTION GOAL TOTAL 844,950,000 ========== I. TAXES ON NET INCOME AND PROFIT 477,551,000 II. EXCISE TAXES 58,436,000 III. VALUE ADDED TAXES 204,879,000 IV. PERCENTAGE TAXES 50,432,000 IV. OTHER TAXES 53,652,000 Source: NGRP-BESF (Aug. 14, 2008) QUARTERLY COLLECTION GOAL BY MAJOR TAX TYPE, BIR OPERATIONS AND NON-BIR OPERATIONS, CY 2008 (In Thousand Pesos) TAX TYPE CY 2008 First Quarter Second Quarter Third Quarter Fourth Quarter GRAND TOTAL 844,950,000 166,001,000 230,334,000 221,641,000 226,974,000 I. FROM BIR 810,306,000 154,093,000 221,945,000 212,651,000 221,617,000 OPERATIONS A. Taxes on Net 448,043,000 71,879,425 135,645,024 109,849,219 130,669,332 Income & Profits B. Excise Taxes 58,436,000 13,664,383 14,193,282 15,236,983 15,341,352 C. Value-Added Tax 204,879,000 44,999,496 49,468,921 60,981,934 49,428,649 D. Percentage Taxes 50,432,000 12,498,074 12,903,235 12,571,504 12,459,187 E. Other Taxes 48,516,000 11,051,622 9,734,538 14,011,360 13,718,480 II. FROM NON-BIR 34,644,000 11,908,000 8,389,000, 8,990,000 5,357,000 OPERATIONS A. Taxes on Net 29,508,000 10,529,750 7,126,750 7,744,750 4,106,750 Income & Profits T-Bills 29,508,000 10,529,750 7,126,750 7,744,750 4,106,750 B. Other Taxes 5,136,000 1,378,250 1,262,250 1,245,250 1,250,250 Travel Tax 573,000 143,250 143,250 143,250 143,250 DST on Government 4,563,000 1,235,000 1,119,000 1,102,000 1,107,000 Securities ANNEX C CY 2007 COLLECTION REFINEMENTS FOR CY 2008 GOAL ALLOCATION BY IMPLEMENTING OFFICE (In Thousand Pesos) COLLECTION GOAL ALLOCATION BY IMPLEMENTING OFFICE, CY 2008 (In Thousand Pesos) COMPUTATION OF THE INTERNAL REVENUE NATIONAL GROWTH RATE (In Thousand Pesos) CY 2008 GOAL CY 2007 ACTUAL GROWTH RATE COLLECTION TOTAL 844,950,000 713,595,695 18.41% Less: ADMINISTRATIVE MEASURES 61,941,572 NON-BIR OPERATIONS 34,644,000 34,562,551 0.24% BIR OPERATIONS 748,364,428 679,033,144 10.21% Less: Excise Tax 58,436,000 55,026,662 TRAs 29,472,569 23,578,055 LGUs 9,980,306 8,316,921 Stock Transactions 5,102,000 4,059,419 Enlisted LTPs (Suspended 2,484,752 2,484,752 operations only) Non-recurring 70,556,748 MALAMPAYA 10,248,000 11,962,068 BIR OPERATIONS (NET OF EXCISE TAX, TRAs, LGUs, Stock Transactions, Enlisted LTPs & MALAMPAYA) 632,640,801 503,048,519 25.76% ANNEX D-1 TOTAL COLLECTION GOAL ALLOCATION BY IMPLEMENTING OFFICE AND MAJOR TAX TYPE, CY 2008 (In Thousand Pesos) IMPLEMENTING OFFICE TOTAL INCOME EXCISE VALUE-ADDED PERCENTAGE OTHER TAXES TAXES TAX TAXES TAXES GRAND TOTAL 844,950,000 477,551,000 58,436,000 204,879,000 50,432,000 53,652,000 I. BIR OPERATIONS 810,306,000 448,043,000 58,436,000 204,879,000 50,432,000 48,516,000 A. Large Taxpayers 402,568,259 196,418,517 57,928,789 102,059,749 23,863,820 22,297,384 Service 116 REGULAR 192,300,635 105,070,029 2,680 48,556,690 19,707,805 18,963,431 121 EXCISE 162,703,945 59,967,466 57,917,673 43,304,098 63,404 1,451,304 122 & 123 LTDOs 47,563,679 31,381,022 8,436 10,198,961 4,092,611 1,882,649 B. Revenue Regions 407,737,741 251,624,483 507,211 102,819,251 26,568,180 26,218,616 1 Calasiao, Pangasinan 5,206,866 2,876,883 2,597 1,703,164 244,824 379,398 2 Cordillera Adm. 3,690,134 2,539,728 43,017 795,927 143,925 167,537 Region 3 Tuguegarao, Cagayan 2,669,293 1,540,853 1,188 803,857 129,329 194,066 4 San Fernando, 12,745,971 8,198,062 1,131 3,394,842 433,885 718,051 Pampanga 5 Valenzuela, 11,351,589 5,990,526 328 3,925,487 586,608 848,640 Metro Manila 6 Manila 46,654,052 28,809,057 49,085 12,465,989 2,623,415 2,706,506 7 Quezon City 83,123,248 50,189,375 2,632 23,255,998 5,627,135 4,048,108 8 Makati 148,157,825 90,160,071 20 32,848,208 13,987,583 11,161,943 9 San Pablo City 43,951,973 32,735,093 2,117 8,261,131 664,691 2,288,941 10 Legazpi City 4,525,047 2,342,427 25,948 1,754,348 178,777 223,547 11 Iloilo City 5,914,616 2,935,397 2,574 2,420,511 174,419 381,715 12 Bacolod City 4,189,502 2,198,338 3,262 1,417,987 203,558 366,357 13 Cebu City 9,915,160 5,972,618 10,253 2,428,388 512,025 991,876 14 Tacloban City 3,716,024 2,110,933 85,186 1,155,163 130,831 233,911 15 Zamboanga City 2,609,165 1,523,761 43,973 799,721 103,847 137,863 16 Cagayan de Oro City 5,125,605 2,916,159 426 1,475,655 249,995 483,370 17 Butuan City 2,575,000 1,286,074 230,231 791,789 105,462 161,444 18 Cotabato City 3,565,160 2,289,741 492 932,327 131,839 210,761 19 Davao City 8,051,511 5,009,387 2,751 2,188,759 336,032 514,582 II. NON-BIR 34,644,000 29,508,000 - - - 5,136,000 OPERATIONS T-Bills 29,508,000 29,508,000 - - - - Travel Tax 573,000 - - - - 573,000 DST on Government 4,563,000 - - - - 4,563,000 Securities QUARTERLY TOTAL COLLECTION GOAL ALLOCATION, BY IMPLEMENTING OFFICE, CY 2008 (In Thousand Pesos) IMPLEMENTING OFFICE CY 2008 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter GRAND TOTAL 844,950,000 166,001,000 230,334,000 221,641,00 226,974,000 I. BIR OPERATIONS 810,306,000 164,093,000 221,945,000 212,661,000 221,617,000 A. Large Taxpayers Service 402,568,259 73,061,666 110,569,597 108,407,471 110,529,525 116 REGULAR 192,300,635 32,014,797 53,683,660 51,674,790 54,927,388 121 EXCISE 162,703,945 32,710,444 42,667,625 44,644,048 42,681,828 122 & 123 LTDOs 47,563,679 8,336,425 14,218,312 12,088,633 12,920,309 B. Revenue Regions 407,737,741 81,031,334 111,375,403 104,243,529 111,087,475 1 CALASIAO, PANGASINAN 5,206,866 998,153 1,371,565 1,512,337 1,324,811 2 CORDILLERA ADMIN. 3,690,134 682,154 988,215 793,305 1,226,460 REGION 3 TUGUEGARAO, CAGAYAN 2,669,293 515,388 726,066 729,327 698,512 4 SAN FERNANDO, 12,745,971 2,370,329 3,603,907 3,309,224 3,462,511 PAMPANGA 5 VALENZUELA, 11,351,589 2,146,867 3,017,419 3,065,913 3,121,390 METRO MANILA 6 MANILA 46,654,052 10,038,946 13,919,409 11,772,259 10,923,438 7 QUEZON CITY 83,123,248 16,744,243 22,616,791 20,695,145 23,067,069 8 MAKATI 148,157,825 29,910,730 39,745,679 37,769,139 40,732,277 9 SAN PABLO CITY 43,951,973 7,896,325 12,004,405 11,458,501 12,592,742 10 LEGASPI CITY 4,525,047 906,345 1,169,554 1,205,828 1,243,320 11 ILOILO CITY 5,914,616 1,162,915 1,649,213 1,526,853 1,575,635 12 BACOLOD CITY 4,189,502 844,165 1,065,992 1,004,672 1,274,673 13 CEBU CITY 9,915,160 1,919,525 2,655,452 2,644,024 2,696,159 14 TACLOBAN CITY 3,716,024 683,282 993,703 972,658 1,066,381 15 ZAMBOANGA CITY 2,609,165 507,190 651,782 708,573 741,620 16 CAGAYAN DE ORO CITY 5,125,605 992,089 1,334,022 1,375,275 1,424,219 17 BUTUAN CITY 2,575,000 456,753 767,362 686,375 664,510 18 COTABATO CITY 3,565,160 681,235 976,812 867,427 1,039,686 19 DAVAO CITY 8,051,511 1,574,700 2,118,055 2,146,694 2,212,062 II. NON-BIR OPERATIONS 34,644,000 11,908,000 8,389,000 8,990,000 5,357,000 T-Bills 29,508,000 10,529,750 7,126,750 7,744,750 4,106,750 Travel Tax 573,000 143,250 143,250 143,250 143,250 DST on Government 4,563,000 1,235,000 1,119,000 1,102,000 1,107,000 Securities QUARTERLY COLLECTION GOAL ALLOCATION FOR INCOME TAX, BY IMPLEMENTING OFFICE, CY 2008 (In Thousand Pesos) IMPLEMENTING OFFICE CY 2008 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter GRAND TOTAL 477,551,000 82,409,175 142,771,774 117,593,969 134,776,082 I. BIR OPERATIONS 448,043,000 71,879,425 135,645,024 109,849,219 130,669,332 A. Large Taxpayers Service 196,418,517 26,149,310 63,007,925 48,909,517 58,351,765 116 REGULAR 105,070,029 13,557,839 33,631,530 25,948,670 31,931,990 112 EXCISE 59,967,466 8,016,349 19,705,841 15,072,747 17,172,529 122 & 123 LTDOs 31,381,022 4,575,122 9,670,554 7,888,100 9,247,246 B. Revenue Regions 251,624,483 45,730,115 72,637,099 60,939,702 72,317,567 1 CALASIAO, PANGASINAN 2,876,883 525,579 744,413 742,200 864,691 2 CORDILLERA ADMIN. 2,539,728 463,415 635,998 566,072 874,243 REGION 3 TUGUEGARAO, CAGAYAN 1,540,853 288,776 414,257 385,841 451,979 4 SAN FERNANDO, 8,198,067 1,421,077 2,440,730 2,011,457 2,324,798 PAMPANGA 5 VALENZUELA, 5,990,526 1,006,600 1,769,065 1,458,782 1,756,079 METRO MANILA 6 MANILA 28,809,057 6,335,770 9,395,531 6,711,070 6,366,686 7 QUEZON CITY 50,189,375 8,958,442 14,188,361 11,971,773 15,070,799 8 MAKATI 90,160,071 16,129,700 25,971,739 21,741,144 26,317,488 9 SAN PABLO CITY 32,735,093 5,361,330 9,262,414 8,336,980 9,774,369 10 LEGASPI CITY 2,342,427 458,414 604,067 583,385 696,561 11 ILOILO CITY 2,935,397 486,756 817,052 693,844 937,745 12 BACOLOD CITY 2,198,338 435,439 602,525 503,699 656,675 13 CEBU CITY 5,972,618 1,089,406 1,618,941 1,523,106 1,741,165 14 TACLOBAN CITY 2,110,933 384,484 571,705 495,067 659,677 15 ZAMBOANGA CITY 1,523,761 271,474 397,506 399,119 455,662 16 CAGAYAN DE ORO CITY 2,916,159 578,924 781,346 718,495 837,394 17 BUTUAN CITY 1,286,074 210,055 445,234 297,294 333,491 18 COTABATO CITY 2,289,741 398,335 627,636 545,214 718,556 19 DAVAO CITY 5,009,387 926,139 1,348,579 1,255,160 1,479,509 II. NON-BIR OPERATIONS 29,508,000 10,529,750 7,126,750 7,744,750 4,106,750 Tbills 29,508,000 10,529,750 7,126,750 7,744,750 4,106,750 QUARTERLY COLLECTION GOAL ALLOCATION FOR EXCISE TAXES, BY IMPLEMENTING OFFICE, CY 2008 (In Thousand Pesos) IMPLEMENTING OFFICE CY 2008 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter GRAND TOTAL 58,436,000 13,664,383 14,193,282 15,236,983 15,341,352 I. BIR OPERATIONS 58,436,000 13,664,383 14,193,282 15,236,983 15,341,352 A. Large Taxpayers Service 57,928,789 13,614,872 14,029,653 15,112,587 15,171,677 116 REGULAR 2,680 1,847 691 142 - 121 EXCISE 57,917,673 13,612,870 14,028,782 15,104,483 15,171,538 122 & 123 LTDOs 8,436 155 180 7,962 139 B. Revenue Regions 507,211 49,511 163,629 124,396 169,675 1 CALASIAO, PANGASINAN 2,597 281 1,369 510 437 2 CORDILLERA ADMIN. 43,017 1,059 41,122 349 487 REGION 3 TUGUEGARAO, CAGAYAN 1,188 495 446 135 112 4 SAN FERNANDO, PAMPANGA 1,131 35 476 52 568 5 VALENZUELA, METRO MANILA 328 93 85 75 75 6 MANILA 49,085 4,217 29,547 7,719 7,602 7 QUEZON CITY 2,632 500 706 785 641 8 MAKATI 20 - - - 20 9 SAN PABLO CITY 2,117 436 514 517 650 10 LEGASPI CITY 25,948 5,875 159 8,382 11,532 11 ILOILO CITY 2,574 1,182 340 527 525 12 BACOLOD CITY 3,262 687 1,446 746 383 13 CEBU CITY 10,253 2,425 2,131 3,166 2,531 14 TACLOBAN CITY 85,186 677 483 36,611 47,415 15 ZAMBOANGA CITY 43,973 11,295 14,114 7,430 11,134 16 CAGAYAN DE ORO CITY 426 78 64 98 186 17 BUTUAN CITY 230,231 19,570 69,672 56,608 84,381 18 COTABATO CITY 492 201 85 101 105 19 DAVAO CITY 2,751 405 870 585 891 II. NON-BIR OPERATIONS - - - - - QUARTERLY COLLECTION GOAL ALLOCATION FOR VALUE-ADDED TAX, BY IMPLEMENTING OFFICE, CY 2008 (In Thousand Pesos) IMPLEMENTING OFFICE CY 2008 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter GRAND TOTAL 204,879,000 44,999,496 49,468,921 60,981,934 49,428,649 I. BIR OPERATIONS 204,879,000 44,999,496 49,468,921 60,981,934 49,428,649 A. Large Taxpayers Service 102,059,749 23,360,257 24,134,346 31,389,365 23,175,781 116 REGULAR 48,556,690 10,004,131 12,521,165 14,703,955 11,327,439 121 EXCISE 43,304,098 10,971,424 8,774,449 14,015,889 9,542,336 122 & 123 LTDOs 10,198,961 2,384,702 2,838,732 2,669,521 2,306,006 B. Revenue Regions 102,819,251 21,639,239 25,334,575 29,592,569 26,252,868 1 CALASIAO, PANGASINAN 1,703,164 319,866 465,581 622,418 295,299 2 CORDILLERA ADMIN. 795,927 155,567 252,759 138,230 249,371 REGION 3 TUGUEGARAO, CAGAYAN 803,857 148,152 220,507 270,235 164,963 4 SAN FERNANDO, 3,394,842 691,644 864,663 1,018,347 820,188 PAMPANGA 5 VALENZUELA, 3,925,487 820,620 901,545 1,230,477 972,845 METRO MANILA 6 MANILA 12,465,989 2,501,701 3,290,795 3,428,934 3,244,559 7 QUEZON CITY 23,255,998 5,018,912 5,856,470 6,432,399 5,948,217 8 MAKATI 32,848,208 7,109,953 7,546,599 9,477,510 8,714,146 9 SAN PABLO CITY 8,261,131 1,743,441 2,024,117 2,423,896 2,069,677 10 LEGASPI CITY 1,754,348 346,148 455,644 516,084 436,472 11 ILOILO CITY 2,420,511 539,134 676,276 708,942 496,159 12 BACOLOD CITY 1,417,987 276,515 293,203 374,236 474,033 13 CEBU CITY 2,428,388 493,884 627,290 718,800 588,414 14 TACLOBAN CITY 1,155,163 210,865 324,935 347,313 272,050 15 ZAMBOANGA CITY 799,721 168,727 179,578 242,837 208,579 16 CAGAYAN DE ORO CITY 1,475,655 268,317 349,122 474,584 383,632 17 BUTUAN CITY 791,789 173,528 185,423 255,401 177,437 18 COTABATO CITY 932,327 185,566 269,449 246,437 230,875 19 DAVAO CITY 2,188,759 466,699 550,619 665,489 505,952 II. NON-BIR OPERATIONS QUARTERLY COLLECTION GOAL ALLOCATION FOR PERCENTAGE TAXES, BY IMPLEMENTING OFFICE, CY 2008 (In Thousand Pesos) IMPLEMENTING OFFICE CY 2008 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter GRAND TOTAL 50,432,000 12,498,074 12,903,235 12,571,504 12,459,187 I. BIR OPERATIONS 50,432,000 12,498,074 12,903,235 12,571,504 12,459,187 A Large Taxpayers Service 23,863,820 5,615,863 5,865,447 6,048,869 6,333,641 116 REGULAR 19,707,805 4,637,180 4,669,530 4,997,165 5,403,930 121 EXCISE 63,404 12,695 16,576 16,542 17,591 122 & 123 LTDOs 4,092,611 965,988 1,179,341 1,035,162 912,120 B. Revenue Regions 26,568,180 6,882,211 7,037,788 6,522,636 6,125,546 1 CALASIAO, PANGASINAN 244,824 54,240 64,148 59,956 66,480 2 CORDILLERA ADMIN. 143,925 24,474 27,305 48,723 43,423 REGION 3 TUGUEGARAO, CAGAYAN 129,329 27,944 35,847 30,699 34,839 4 SAN FERNANDO, 433,885 106,978 128,579 92,124 106,204 PAMPANGA 5 VALENZUELA, 586,608 122,000 128,622 178,061 157,925 METRO MANILA 6 MANILA 2,623,415 645,209 657,412 707,827 612,967 7 QUEZON CITY 5,627,135 1,757,915 1,501,172 1,307,132 1,060,916 8 MAKATI 13,987,583 3,519,108 3,756,703 3,391,229 3,320,543 9 SAN PABLO CITY 664,691 156,965 175,899 157,955 173,872 10 LEGASPI CITY 178,777 38,699 50,236 42,189 47,653 11 ILOILO CITY 174,419 40,612 42,683 42,743 48,381 12 BACOLOD CITY 203,558 49,648 49,690 50,038 54,182 13 CEBU CITY 512,025 112,544 131,431 134,141 133,909 14 TACLOBAN CITY 130,831 29,339 37,702 34,056 29,734 15 ZAMBOANGA CITY 103,847 22,131 25,633 26,380 29,703 16 CAGAYAN DE ORO CITY 249,995 47,334 78,275 62,215 62,171 17 BUTUAN CITY 105,462 22,665 26,026 25,795 30,976 18 COTABATO CITY 131,839 32,094 33,857 31,627 34,261 19 DAVAO CITY 336,032 72,312 86,568 99,745 77,407 II. NON-BIR OPERATIONS QUARTERLY COLLECTION GOAL ALLOCATION FOR OTHER TAXES, BY IMPLEMENTING OFFICE, CY 2008 (In Thousand Pesos) IMPLEMENTING OFFICE CY 2008 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter GRAND TOTAL 53,652,000 12,429,872 10,996,788 15,256,610 14,968,730 I. BIR OPERATIONS 48,516,000 11,051,622 9,734,538 14,011,360 13,718,480 A. Large Taxpayers Service 22,297,384 4,321,364 3,532,226 6,947.133 7,498,661 116 REGULAR 18,963,431 3,813,800 2,860,744 6,024,858 6,264,029 121 EXCISE 1,451,304 97,106 141,977 434,387 777,834 122 & 123 LTDOs 1,882,849 410,458 529,505 487,888 454,798 B. Revenue Regions 26,218,616 6,730,258 6,202,312 7,064,227 6,221,819 1 CALASIAO, PANGASINAN 379,398 98,187 96,054 87,253 97,904 2 CORDILLERA ADMIN. 167,537 37,639 31,031 39,931 58,936 REGION 3 TUGUEGARAO, CAGAYAN 194,066 50,021 55,009 42,417 46,619 4 SAN FERNANDO, 718,051 150,595 169,459 187,244 210,753 PAMPANGA 5 VALENZUELA, METRO 848,640 197,554 218,102 198,518 234,466 MANILA 6 MANILA 2,706,506 552,049 546,124 916,709 691,624 7 QUEZON CITY 4,048,108 1,008,474 1,070,082 983,056 986,496 8 MAKATI 11,161,943 3,151,969 2,470,638 3,159,256 2,380,080 9 SAN PABLO CITY 2,288,941 634,153 541,461 539,153 574,174 10 LEGASPI CITY 223,547 57,209 59,448 55,788 51,102 11 ILOILO CITY 381,715 95,231 112,862 80,797 92,825 12 BACOLOD CITY 366,357 81,876 119,128 75,953 89,400 13 CEBU CITY 991,876 221,266 275,659 264,811 230,140 14 TACLOBAN CITY 233,911 57,917 58,878 59,611 57,505 15 ZAMBOANGA CITY 137,863 33,563 34,951 32,807 36,542 16 CAGAYAN DE ORO CITY 483,370 97,436 125,215 119,883 140,836 17 BUTUAN CITY 161,444 30,935 41,007 51,277 38,225 18 COTABATO CITY 210,761 65,039 45,785 44,048 55,889 19 DAVAO CITY 514,582 109,145 131,419 125,715 148,303 II. NON-BIR OPERATIONS 5,136,000 1,378,250 1,262,250 1,245,250 1,250,250 Travel Tax 573,000 143,250 143,250 143,250 143,250 DST on Government Securities 4,563,000 1,235,000 1,119,000 1,102,000 1,107,000