Adjustments to RMO No. 7-2009 on the Allocation of the CY 2009 BIR Collection Goal by Implementing Office

June 25, 2009 REVENUE MEMORANDUM ORDER NO. 025-09 TO : Deputy Commissioner for Operations, Assistant Commissioners, Head Revenue Executive Assistants, Regional Directors, Revenue District Officers, Division Chiefs and Other Officers Concerned SUBJECT : Adjustments to RMO No. 7-2009 on the Allocation of the CY 2009 BIR Collection Goal by Implementing Office I. Objective The purpose of this Memorandum is to adjust the collection goals per RMO 7-2009 affected by the revision in the assigned collection goal of the Bureau for CY 2009. SEACTH II. CY 2009 Overall Collection Goal The revised overall CY 2009 collection goal of the Bureau as provided by the Department of Finance (DOF) is P798,455 million. This is 2.55% higher than CY 2008 actual collection of P778,581 million. Out of the P798,455 million, P755,030 million is for BIR Operations and P43,425 million is for Non-BIR Operations based on the Medium-Term Revenue Program (MTRP) run date June 09, 2009. The breakdown of the goal, by major tax type, is as follows: CY 2009 Goals (in Millions) TAX CLASSIFICATION Total BIR Operations Non-BIR Operations TOTAL P798,455 755,030 43,425 ======== ====== ====== I. INCOME TAXES 470,335 433,943 36,392 II. EXCISE TAXES 58,790 58,790 III. VALUE-ADDED TAX 168,679 168,679 IV. PERCENTAGE TAXES 44,147 44,147 V. OTHER TAXES 56,504 49,471 7,033 III. Data Used The following data were used in the computation of the revised final goal allocation: 1. Economic assumptions/indicators and revised goal by tax type in the Medium Term Revenue Program (MTRP) dated June 09, 2009 from the DOF (Annex A); 2. Revised CY 2009 Excise Taxes monthly allocation by product as provided by the LTS (Excise group), dated May 13, 2009; and 3. Revised CY 2009 allocation for Documentary Stamp Tax (DST) due from Government Securities transactions was provided by the Bureau of Treasury. IV. Adjustments in the Goal Allocation Methodology A. General Methodology The revised CY 2009 total goal was pro-rated to all implementing offices using the CY 2009 goals per RMO No. 7-2009. CHATcE B. Goal Allocation by Implementing Offices 1. Total Goal Allocation by Period and Implementing Office (LTS & Regions) The first quarter 2009 total goal allocation by implementing office per RMO No. 7-2009 was maintained. The 2nd quarter 2009 goals assumed zero growth from actual 2nd quarter 2008 collections. The remaining balance was allocated to the last two quarters of 2009. The revised CY 2009 goal by implementing office was allocated by quarter and by major tax type using ratio and proportion method based on the adjusted actual CY 2008 quarterly collections (net of extra-ordinary transactions, advances and effect of R.A. 9504). Details of quarterly allocations by major tax type and implementing office are presented in Annexes D-1 to D-7. 2. Goal Allocation by Revenue District Office/Implementing Unit The Large Taxpayer Service Group and Regional Offices shall prepare the revised breakdown by revenue district office (RDO)/implementing unit, period and tax type following the goals in Annexes D-1 to D-7, in consultation with the collecting offices (RDOs/implementing units), 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. Deadline for submission of goal allocation by revenue district office/other implementing unit is July 8, 2009. V. List of Annexes Annex A Revised Macroeconomic Assumptions and Collection Goal By Major Tax Type, CY 2009 Annex B Revised Quarterly Collection Goal By Major Tax Type, BIR Operations and Non-BIR Operations, CY 2009 Annex C Revised Collection Goal Allocation By Implementing Office, CY 2009 Annex D-1 Revised Total Collection Goal Allocation By Implementing Office and Major Tax Type, CY 2009 Annex D-2 Revised Quarterly Total Collection Goal Allocation By Implementing Office, CY 2009 Annex D-3 Revised Quarterly Collection Goal Allocation For Income Taxes By Implementing Office, CY 2009 Annex D-4 Revised Quarterly Collection Goal Allocation For Excise Taxes By Implementing Office, CY 2009 Annex D-5 Revised Quarterly Collection Goal Allocation For Value-Added Tax By Implementing Office, CY 2009 Annex D-6 Revised Quarterly Collection Goal Allocation For Percentage Taxes By Implementing Office, CY 2009 Annex D-7 Revised Quarterly Collection Goal Allocation For Other Taxes By Implementing Office, CY 2009 VI. Effectivity This Order takes effect immediately. (SGD.) SIXTO S. ESQUIVIAS IV Commissioner of Internal Revenue ANNEX A REVISED MACROECONOMIC ASSUMPTIONS AND COLLECTION GOAL BY MAJOR TAX TYPE, CY 2009 (In Thousand Pesos) MACROECONOMIC INDICATORS CY 2009 GDP, Nominal 7,794,832 GDP Growth, Nominal 5.01% GDP Real 1,442,732 GDP Growth, Real 0.80% Inflation Rate 2.50% Exchange Rate 46.00 T-Bill Rate (Weighted Average) 5.80% Price of Oil (US$/Barrel) 50.00 Imports, FOB, US$ Thousands 53,200,000 Exports, FOB, US$ Thousands 41,000,000 Export Growth Rate, US$ Terms -16.37% Export Growth Rate, Peso Terms -13.55% Tax Effort 10.20% BIR COLLECTION GOAL TOTAL 798,455,000 ========= I. TAXES ON NET INCOME AND PROFIT 470,335,000 II. EXCISE TAXES 58,790,000 III. VALUE-ADDED TAX 168,679,000 IV. PERCENTAGE TAXES 44,147,000 V. OTHER TAXES 56,504,000 Source: MTRP (June 9, 2009) ANNEX B REVISED QUARTERLY COLLECTION GOAL BY MAJOR TAX TYPE, BIR OPERATIONS AND NON-BIR OPERATIONS, CY 2009 (In Thousand Pesos) First Second Third Fourth TAX TYPE CY 2009 Quarter Quarter Quarter Quarter GRAND TOTAL P798,455,000 165,279,000 223,146,000 207,809,000 202,221,000 =========== ========= ========== ========== ========== I. FROM BIR OPERATIONS 755,030,000 151,371,671 216,596,000 193,487,790 193,574,539 A. Taxes on Net Income & Profits 433,943,000 71,602,806 141,027,178 112,985,385 108,327,631 B. Excise Taxes 58,790,000 12,552,478 17,557,038 13,034,494 15,645,990 C. Value-Added Tax 168,679,000 44,597,223 34,766,045 43,996,774 45,318,958 D. Percentage Taxes 44,147,000 11,013,499 10,068,478 10,903,803 12,161,220 E. Other Taxes 49,471,000 11,605,665 13,177,261 12,567,334 12,120,740 II. FROM NON-BIR OPERATIONS 43,425,000 13,907,329 6,550,000 14,321,210 8,646,461 A. Taxes on Net Income & Profits 36,392,000 11,226,829 4,890,500 12,752,710 7,521,961 Tax on Government Securities 36,392,000 11,226,829 4,890,500 12,752,710 7,521,961 B. Other Taxes 7,033,000 2,680,500 1,659,500 1,568,500 1,124,500 Travel Tax 714,000 178,500 178,500 178,500 178,500 DST on Government Securities 6,319,000 2,502,000 1,481,000 1,390,000 946,000 ANNEX C REVISED COLLECTION GOAL ALLOCATION BY IMPLEMENTING OFFICE, CY 2009 (In Thousand Pesos) IMPLEMENTING OFFICE REVISED TOTAL GOAL TOTAL 798,455,000 BIR OPS 755,030,000 LTS 451,538,690 RR TOTAL 303,491,310 RR 1 5,038,371 RR 2 3,378,506 RR 3 2,753,840 RR 4 11,596,772 RR 5 10,012,033 RR 6 36,640,074 RR 7 67,868,289 RR 8 85,621,063 RR 9 32,382,705 RR 10 4,304,275 RR 11 5,578,391 RR 12 4,052,596 RR 13 9,771,042 RR 14 3,212,990 RR 15 2,672,533 RR 16 4,990,653 RR 17 2,313,039 RR 18 3,520,896 RR 19 7,783,242 NON-BIR OPS 43,425,000 Notes: a. Total CY 2009 goal was adjusted to P798.455 billion based on Medium Term Revenue Program (MTRP) dated June 9, 2009. b. Revised total goal was pro-rated to all implementing offices using CY 2009 goals per RMO 7-2009. ANNEX D-1 REVISED TOTAL COLLECTION GOAL ALLOCATION BY IMPLEMENTING OFFICE AND MAJOR TAX TYPE, CY 2009 (in Thousand Pesos) IMPLEMENTING TOTAL INCOME EXCISE VALUE-ADDED PERCENTAGE OTHER OFFICE TAXES TAXES TAX TAXES TAXES GRAND TOTAL P798,455,000 470,335,000 58,790,000 168,679,000 44,147,000 56,504,000 =========== ========= ========= ========= ========= ========= I. BIR OPERATIONS 755,030,000 433,943,000 58,790,000 168,679,000 44,147,000 49,471,000 A. Large Taxpayers 451,538,690 243,950,737 58,657,607 96,241,170 26,812,733 25,876,443 Service B. Revenue Regions 303,491,310 189,992,263 132,393 72,437,830 17,334,267 23,594,557 1 Calasiao, Pangasinan 5,038,371 2,852,614 1,973 1,575,421 283,281 325,082 2 Cordillera Adm. Region 3,378,506 2,393,656 1,804 560,081 203,656 219,309 3 Tuguegarao, Cagayan 2,753,840 1,575,317 1,053 783,609 164,781 229,080 4 San Fernando, Pampanga 11,596,772 7,428,118 2,493 2,963,740 380,747 821,674 5 Valenzuela, Metro Manila 10,012,033 5,135,710 1,821 3,280,444 536,220 1,057,838 6 Manila 36,640,074 25,716,568 30,050 6,528,948 1,918,804 2,445,704 7 Quezon City 67,868,289 39,652,743 5,260 18,793,658 3,115,552 6,301,076 8 Makati 85,621,063 54,523,790 8,946 17,323,768 7,635,577 6,128,982 9 San Pablo City 32,382,705 23,568,418 787 6,275,735 639,948 1,897,817 10 Legaspi City 4,304,275 2,246,521 7,903 1,630,524 180,924 238,403 11 Iloilo City 5,578,391 2,638,130 2,105 2,168,377 182,509 587,270 12 Bacolod City 4,052,596 2,004,070 1,425 1,384,022 273,377 389,702 13 Cebu City 9,771,042 5,642,191 9,267 2,331,907 533,497 1,254,180 14 Tacloban City 3,212,990 1,814,155 2,113 1,025,390 156,321 215,011 15 Zamboanga City 2,672,533 1,498,591 6,502 907,478 130,397 129,565 16 Cagayan de Oro City 4,990,653 2,840,320 608 1,399,903 279,190 470,632 17 Butuan City 2,313,039 1,406,289 42,415 625,440 114,486 124,409 18 Cotabato City 3,520,896 2,254,039 634 857,022 167,698 241,503 19 Davao City 7,783,242 4,801,023 5,234 2,022,363 437,302 517,320 II. NON-BIR OPERATIONS 43,425,000 36,392,000 - - - 7,033,000 Tax on Government Securities 36,392,000 36,392,000 Travel Tax 714,000 714,000 DST on Government Securities 6,319,000 6,319,000 ANNEX D-2 REVISED QUARTERLY TOTAL COLLECTION GOAL ALLOCATION BY IMPLEMENTING OFFICE, CY 2009 (In Thousand Pesos) IMPLEMENTING CY 2009 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter OFFICE GRAND TOTAL 798,455,000 165,279,000 223,146,000 207,809,000 202,221,000 ========== ========== ========== ========== ========== I. BIR OPERATIONS 755,030,000 151,371,671 216,596,000 193,487,790 193,574,539 A. Large Taxpayers Service 451,538,690 96,489,434 125,368,129 115,922,090 113,759,037 B. Revenue Regions 303,491,310 54,882,237 91,227,871 77,565,700 79,815,502 1 CALASIAO, PANGASINAN 5,038,371 1,083,099 1,325,501 1,320,961 1,306,610 2 CORDILLERA ADMIN. REGION 3,378,506 677,718 826,229 839,034 1,035,525 3 TUGUEGARAO, CAGAYAN 2,753,840 558,615 677,263 772,394 745,568 4 SAN FERNANDO, PAMPANGA 11,596,772 2,549,904 3,209,435 2,902,430 2,935,003 5 VALENZUELA, METRO MANILA 10,012,033 2,154,958 2,880,934 2,418,275 2,557,866 6 MANILA 36,640,074 5,878,390 9,751,061 10,899,087 10,111,536 7 QUEZON CITY 67,868,289 12,464,788 20,493,457 16,772,697 18,137,347 8 MAKATI 85,621,063 13,029,831 30,418,495 20,705,625 21,467,112 9 SAN PABLO CITY 32,382,705 5,804,328 9,234,525 8,544,019 8,799,833 10 LEGASPI CITY 4,304,275 1,075,782 1,025,109 1,078,557 1,124,827 11 ILOILO CITY 5,578,391 1,347,689 1,383,434 1,452,276 1,394,992 12 BACOLOD CITY 4,052,596 856,551 1,091,995 1,036,172 1,067,878 13 CEBU CITY 9,771,042 2,240,902 2,805,865 2,358,170 2,366,105 14 TACLOBAN CITY 3,212,990 702,200 729,845 837,667 943,278 15 ZAMBOANGA CITY 2,672,533 537,050 624,890 733,286 777,307 16 CAGAYAN DE ORO CITY 4,990,653 1,036,541 1,288,482 1,344,022 1,321,608 17 BUTUAN CITY 2,313,039 436,797 472,699 695,802 707,741 18 COTABATO CITY 3,520,896 731,534 894,954 913,652 980,756 19 DAVAO CITY 7,783,242 1,715,560 2,093,698 1,941,574 2,032,410 II. NON-BIR OPERATIONS 43,425,000 13,907,329 6,550,000 14,321,210 8,646,461 Tax on Government Securities 36,392,000 11,226,829 4,890,500 12,752,710 7,521,961 Travel Tax 714,000 178,500 178,500 178,500 178,500 DST on Government Securities 6,319,000 2,502,000 1,481,000 1,390,000 946,000 ANNEX D-3 REVISED QUARTERLY COLLECTION GOAL ALLOCATION FOR INCOME TAXES BY IMPLEMENTING OFFICE, CY 2009 (In Thousand Pesos) IMPLEMENTING CY 2009 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter OFFICE GRAND TOTAL 470,335,000 82,829,635 145,917,678 125,738,095 115,849,592 ========== ========= ========== ========== ========== I. BIR OPERATIONS 433,943,000 71,602,806 141,027,178 112,985,385 108,327,631 A. Large Taxpayers Service 243,950,737 42,400,455 77,184,100 64,615,814 59,750,368 B. Revenue Regions 189,992,263 29,202,351 63,843,078 48,369,571 48,577,263 1 CALASIAO, PANGASINAN 2,852,614 573,557 822,529 750,567 705,961 2 CORDILLERA ADMIN. REGION 2,393,656 423,168 614,808 615,846 739,834 3 TUGUEGARAO, CAGAYAN 1,575,317 287,282 451,126 433,866 403,043 4 SAN FERNANDO, PAMPANGA 7,428,118 1,406,419 2,370,701 1,829,798 1,821,200 5 VALENZUELA, METRO MANILA 5,135,710 867,268 1,774,128 1,257,386 1,236,928 6 MANILA 25,716,568 3,555,459 7,354,295 7,941,860 6,864,954 7 QUEZON CITY 39,652,743 5,908,885 13,900,976 9,623,798 10,219,084 8 MAKATI 54,523,790 7,151,861 21,226,157 12,648,237 13,497,535 9 SAN PABLO CITY 23,568,418 3,839,511 7,170,626 6,283,886 6,274,395 10 LEGASPI CITY 2,246,521 493,021 635,514 597,258 520,728 11 ILOILO CITY 2,638,130 451,961 825,837 708,236 652,096 12 BACOLOD CITY 2,004,070 406,872 635,330 476,167 485,701 13 CEBU CITY 5,642,191 1,020,183 1,910,017 1,378,431 1,333,560 14 TACLOBAN CITY 1,814,155 389,814 494,381 453,119 476,841 15 ZAMBOANGA CITY 1,498,591 257,668 418,757 405,026 417,140 16 CAGAYAN DE ORO CITY 2,840,320 520,834 847,281 752,796 719,409 17 BUTUAN CITY 1,406,289 193,889 300,336 466,309 445,755 18 COTABATO CITY 2,254,039 421,209 649,441 585,065 598,324 19 DAVAO CITY 4,801,023 1,033,490 1,440,838 1,161,920 1,164,775 II. NON-BIR OPERATIONS 36,392,000 11,226,829 4,890,500 12,752,710 7,521,961 Tax on Government Securities 36,392,000 11,226,829 4,890,500 12,752,710 7,521,961 ANNEX D-4 REVISED QUARTERLY COLLECTION GOAL ALLOCATION FOR EXCISE TAXES BY IMPLEMENTING OFFICE, CY 2009 (In Thousand Pesos) IMPLEMENTING CY 2009 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter OFFICE GRAND TOTAL 58,790,000 12,552,478 17,557,038 13,034,494 15,645,990 ========= ========= ========= ========= ========= I. BIR OPERATIONS 58,790,000 12,552,478 17,557,038 13,034,494 15,645,990 A. Large Taxpayers Service 58,657,607 12,435,776 17,550,132 13,028,344 15,643,355 B. Revenue Regions 132,393 116,702 6,906 6,150 2,635 1 CALASIAO, PANGASINAN 1,973 1,937 18 13 5 2 CORDILLERA ADMIN. REGION 1,804 1,766 15 17 6 3 TUGUEGARAO, CAGAYAN 1,053 1,019 16 12 6 4 SAN FERNANDO, PAMPANGA 2,493 2,488 4 1 - 5 VALENZUELA, METRO MANILA 1,821 1,596 118 32 75 6 MANILA 30,050 29,752 108 180 10 7 QUEZON CITY 5,260 4,334 98 128 700 8 MAKATI 8,946 - 3,898 3,862 1,186 9 SAN PABLO CITY 787 780 2 3 2 10 LEGASPI CITY 7,903 7,901 1 - 1 11 ILOILO CITY 2,105 2,065 12 21 7 12 BACOLOD CITY 1,425 1,396 11 9 9 13 CEBU CITY 9,267 9,163 44 35 25 14 TACLOBAN CITY 2,113 2,078 8 15 12 15 ZAMBOANGA CITY 6,502 4,913 1,436 60 93 16 CAGAYAN DE ORO CITY 608 599 2 5 2 17 BUTUAN CITY 42,415 39,466 1,086 1,394 469 18 COTABATO CITY 634 627 2 3 2 19 DAVAO CITY 5,234 4,822 27 360 25 II. NOR-BIR OPERATIONS - - - - - ANNEX D-5 REVISED QUARTERLY COLLECTION GOAL ALLOCATION FOR VALUE-ADDED TAX BY IMPLEMENTING OFFICE, CY 2009 (In Thousand Pesos) IMPLEMENTING CY 2009 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter OFFICE GRAND TOTAL 168,679,000 44,597,223 34,766,045 43,996,774 45,318,958 ========= ========= ========= ========= ========= I. BIR OPERATIONS 168,679,000 44,597,223 34,766,045 43,996,774 45,318,958 A. Large Taxpayers Service 96,241,170 28,199,790 19,031,753 24,722,835 24,286,792 B. Revenue Regions 72,437,830 16,397,433 15,734,292 19,273,939 21,032,166 1 CALASIAO, PANGASINAN 1,575,421 342,886 359,733 428,177 444,625 2 CORDILLERA ADMIN. REGION 560,081 125,551 115,256 147,089 172,185 3 TUGUEGARAO, CAGAYAN 783,609 168,720 136,372 234,875 243,642 4 SAN FERNANDO, PAMPANGA 2,963,740 758,322 559,459 806,796 839,163 5 VALENZUELA, METRO MANILA 3,280,444 818,886 700,900 807,316 953,342 6 MANILA 6,528,948 1,173,173 1,378,661 1,859,832 2,117,282 7 QUEZON CITY 18,793,658 4,362,513 4,031,608 5,015,582 5,383,955 8 MAKATI 17,323,768 3,785,164 4,398,999 4,429,682 4,709,923 9 SAN PABLO CITY 6,275,735 1,391,265 1,422,291 1,602,564 1,859,615 10 LEGASPI CITY 1,630,524 417,601 294,495 408,332 510,096 11 ILOILO CITY 2,168,377 564,641 368,653 617,191 617,892 12 BACOLOD CITY 1,384,022 284,927 286,619 407,264 405,212 13 CEBU CITY 2,331,907 589,496 471,792 642,766 627,853 14 TACLOBAN CITY 1,025,390 205,041 159,887 297,997 362,465 15 ZAMBOANGA CITY 907,478 217,955 150,518 244,503 294,502 16 CAGAYAN DE ORO CITY 1,399,903 352,263 274,692 379,732 393,216 17 BUTUAN CITY 625,440 153,616 103,068 174,786 193,970 18 COTABATO CITY 857,022 201,521 142,394 235,561 277,546 19 DAVAO CITY 2,022,363 483,892 378,895 533,894 625,682 II. NON-BIR OPERATIONS - - - - - ANNEX D-6 REVISED QUARTERLY COLLECTION GOAL ALLOCATION FOR PERCENTAGE TAXES BY IMPLEMENTING OFFICE, CY 2009 (In Thousand Pesos) IMPLEMENTING CY 2009 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter OFFICE GRAND TOTAL 44,147,000 11,013,499 10,068,478 10,903,803 12,161,220 ========= ========= ========= ========= ========= I. BIR OPERATIONS 44,147,000 11,013,499 10,068,478 10,903,803 12,161,220 A. Large Taxpayers Service 26,812,733 8,032,814 4,892,341 6,483,496 7,404,082 B. Revenue Regions 17,334,267 2,980,685 5,176,137 4,420,307 4,757,138 1 CALASIAO, PANGASINAN 283,281 65,613 60,051 77,408 80,209 2 CORDILLERA ADMIN. REGION 203,656 54,151 30,728 44,202 74,575 3 TUGUEGARAO, CAGAYAN 164,781 33,786 31,541 52,053 47,401 4 SAN FERNANDO, PAMPANGA 380,747 88,037 83,188 105,062 104,460 5 VALENZUELA, METRO MANILA 536,220 126,814 110,676 144,158 154,572 6 MANILA 1,918,804 322,920 465,586 560,804 569,494 7 QUEZON CITY 3,115,552 668,979 694,675 843,624 908,274 8 MAKATI 7,635,577 940,973 2,992,984 1,779,550 1,922,070 9 SAN PABLO CITY 639,948 153,477 153,618 146,338 186,515 10 LEGASPI CITY 180,924 42,781 42,572 38,677 56,894 11 ILOILO CITY 182,509 45,718 39,881 45,919 50,991 12 BACOLOD CITY 273,377 52,817 54,382 78,678 87,500 13 CEBU CITY 533,497 113,851 116,683 139,914 163,049 14 TACLOBAN CITY 156,321 34,317 29,518 41,818 50,668 15 ZAMBOANGA CITY 130,397 26,461 24,236 49,844 29,856 16 CAGAYAN DE ORO CITY 279,190 62,393 58,211 75,792 82,794 17 BUTUAN CITY 114,486 23,788 32,894 29,505 28,299 18 COTABATO CITY 167,698 40,235 33,753 45,411 48,299 19 DAVAO CITY 437,302 83,574 120,960 121,550 111,218 II. NON-BIR OPERATIONS - - - - - ANNEX D-7 REVISED QUARTERLY COLLECTION GOAL ALLOCATION FOR OTHER TAXES BY IMPLEMENTING OFFICE, CY 2009 (In Thousand Pesos) IMPLEMENTING CY 2009 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter OFFICE GRAND TOTAL 56,504,000 14,286,165 14,836,761 14,135,834 13,245,240 ========= ========= ========= ========= ========= I. BIR OPERATIONS 49,471,000 11,605,665 13,177,261 12,567,334 12,120,740 A. Large Taxpayers Service 25,876,443 5,420,699 6,709,803 7,071,601 6,674,440 B. Revenue Regions 23,694,557 6,185,066 6,467,458 6,495,733 5,446,300 1 CALASIAO, PANGASINAN 325,082 99,106 83,170 64,796 78,010 2 CORDILLERA ADMIN. REGION 219,309 73,082 65,422 31,880 48,925 3 TUGUEGARAO, CAGAYAN 229,080 67,808 58,208 51,588 51,476 4 SAN FERNANDO, PAMPANGA 821,674 294,638 196,083 160,773 170,180 5 VALENZUELA, METRO MANILA 1,057,838 340,394 295,112 209,383 212,949 6 MANILA 2,445,704 797,086 552,411 536,411 559,796 7 QUEZON CITY 6,301,076 1,520,077 1,866,100 1,289,565 1,625,334 8 MAKATI 6,128,982 1,151,833 1,796,457 1,844,294 1,336,398 9 SAN PABLO CITY 1,897,817 419,295 487,988 511,228 479,306 10 LEGASPI CITY 238,403 114,478 52,527 34,290 37,108 11 ILOILO CITY 587,270 283,304 149,051 80,909 74,006 12 BACOLOD CITY 389,702 110,539 115,653 74,054 89,456 13 CEBU CITY 1,254,180 508,209 307,329 197,024 241,618 14 TACLOBAN CITY 215,011 70,950 46,051 44,718 53,292 15 ZAMBOANGA CITY 129,565 30,053 29,943 33,853 35,716 16 CAGAYAN DE ORO CITY 470,632 100,452 108,296 135,697 126,187 17 BUTUAN CITY 124,409 26,038 35,315 23,808 39,248 18 COTABATO CITY 241,503 67,942 69,364 47,612 56,585 19 DAVAO CITY 517,320 109,782 152,978 123,850 130,710 II. NON-BIR OPERATIONS 7,033,000 2,680,500 1,659,500 1,568,500 1,124,500 Travel Tax 714,000 178,500 178,500 178,500 178,500 DST on Government Securities 6,319,000 2,502,000 1,481,000 1,390,000 946,000