Allocation of the CY 2010 BIR Collection Goal by Implementing Office

March 19, 2010 REVENUE MEMORANDUM ORDER NO. 031-10 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 2010 BIR Collection Goal by Implementing Office I. CY 2010 Overall Collection Goal The overall CY 2010 collection goal of the Bureau as set by the Department of Finance (DOF) is P830,441 million. This is 10.68% higher than CY 2009 actual collection of P750,288 million. Out of the P830,441 million, P784,376 million is for BIR Operations and P46,065 million is for Non-BIR Operations based on the Medium-Term Revenue Program (MTRP) run date December 14, 2009. The breakdown of the goal, by major tax type, is as follows: Collection Goal by Major Tax Type, CY 2010 BIR Operations and Non-BIR Operations (In Million Pesos) BIR Operations Tax Classification Total Existing New Total Non-BIR Measures Measures Operations Total P830,441 774,278 10,098 784,376 46,065 ====== ====== ====== ====== ====== I. Income Taxes 476,447 502,150 (60,756) 441,394 35,053 II. Excise Taxes 57,645 50,409 7,236 57,645 III. Value-Added Tax 194,579 137,471 57,108 194,579 IV. Percentage Taxes 48,984 46,238 (1,791) 44,447 4,537 V. Other Taxes 52,786 38,010 8,301 46,311 6,475 II. Data Used The following data were used in the computation of the final goal allocation: cCTAIE A. CY 2009 tentative actual collection based on Statistics Division (SD) report, as of March 12, 2010 from BIR Form 1209 reports submitted by implementing offices. B. Data Considered as Refinements for CY 2009 Collections: 1. Special Taxes: Tax on Government Securities, Travel Tax, Stock Transactions and Excise Taxes for CY 2009 per BIR Form 1209 report as of March 12, 2010; 2. CY 2009 Collections from Non-recurring Transactions (See Annex C-2) composed of: a. Tax payments (per single transaction), that account for at least 10% of the district's total collection in a particular month, per report of implementing offices as of March 12, 2010; b. Legislative and Administrative Measures Implemented: i. RR No. 5-2009 that provides for the reverting of the venue for the filing of returns and payment of Capital Gains Tax (CGT), creditable withholding tax and Documentary Stamp Tax (DST) due on sale, transfer or exchange of real property of Large Taxpayers to the place where it is located; and ii. Per RA No. 9520 that amends the Cooperative Code of the Philippines known as the "Philippine Cooperative Code of 2008", collections from Advance VAT on Sugar Cooperatives and from Traders based on reports certified true and correct by the Revenue District Officers (RDOs) as of February 11, 2010 and March 8, 2010, respectively were considered as non-recurring transactions. In congruence, CY 2009 Advance VAT collection from Traders was considered as CY 2010 potential VAT collection of the identified Regions/RDOs where the Traders are registered. Per RMC No. 12-2010, Traders will now be taxed as Regular VAT taxpayers. TEHIaD c. Impact of losses from typhoons Ondoy and Pepeng based on CY 2009 Final Report on Claims for Casualty Losses by RDO as provided by the Operations Group (OG) dated March 19, 2010. 3. CY 2009 Regular Corporate Income Tax Collections from MALAMPAYA per LTS-Excise report, as of January 15, 2010; 4. CY 2009 BSP Remittance of Final Withholding Tax (FWT) on interest due from domestic borrowings under Reverse Repurchase Agreements (RRPs) and other similar transactions requiring FWT remittance submitted by RR 6-Manila dated March 3, 2010; and 5. CY 2009 collection from Quezon Power Limited (QPL) submitted by RR 9-San Pablo City dated March 9, 2010. C. Other Data Considered: 1. Economic assumptions/indicators in the Medium-Term Revenue Program (MTRP) dated December 14, 2009 from the Department of Finance (DOF) (Annex A); 2. CY 2010 program on the volume of issuance and corresponding taxes (Final Withholding Tax and Documentary Stamp Tax) on government securities transactions provided by the Bureau of Treasury (BTr). Total goal on government securities was culled from the MTRP; 3. CY 2010 Excise Taxes monthly allocation by product as provided by the Excise Large Taxpayers Service (Excise-LTS) dated March 5, 2010; 4. CY 2010 monthly goal on Final Withholding Tax Remittance of BSP as provided by Bangko Sentral ng Pilipinas (BSP) dated March 3, 2010; 5. CY 2005-2008 actual monthly Final Withholding Tax Remittance of BSP as provided by RR 6-Manila dated March 3, 2010; 6. CY 2005-2008 actual monthly collection from Quezon Power Limited (QPL) submitted by RR 9-San Pablo City dated March 9, 2010; DHaEAS 7. CY 2005-2008 actual adjusted collection from BIR Form 1209 reports submitted by implementing offices (net of collections from Non-BIR Operations, Excise Taxes, Stock Transactions, Malampaya, BSP Remittance of Final Withholding Tax, collection from Quezon Power Limited and enlisted/re-enlisted taxpayers); and 8. CY 2007-2008 National Accounts on Gross Regional Domestic Product (GRDP) at current prices (net of agriculture, fish and forestry) from the National Statistical Coordination Board (NSCB). 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 Non-BIR Operations refer to the collection goal over which the Bureau has no control to be able to collect revenues. CY 2010 goal for BIR operations is P784,376 million, computed as follows: Total CY 2010 BIR Goal P830,441M Less: CY 2010 Goal on Non-BIR Operations: Final Income Tax on Government Securities P35,053M Stock Transactions 4,537M DST on Government Securities 5,790M Travel Tax 685M 46,065M CY 2010 Goal on BIR Operations P784,376M ========= 2. CY 2010 goal on BIR Operations allocated to all implementing offices was divided into Existing Measures and New Measures. a) The goal on existing measures was allocated by using the 70% and 30% distribution based on the average 2005-2009 actual adjusted collection and average 2007-2008 GRDP growth rate, respectively. b) The goal on new measures was allocated to specific offices where applicable using the ratio and proportion method. 3. CY 2009 collections of implementing offices were refined by using the data enumerated in Section II.B. (See Annex C CY 2009 Collection Refinements and Annex C-2 Non-recurring Transactions by Implementing Office, CY 2009) 4. Goals for CY 2010 (Annex C-1) were derived as follows: a) Seventy percent (70%) of the goal on BIR Operations for Existing Measures (net of New Measures, Excise Tax, Malampaya, BSP remittance of final withholding tax and collection from Quezon Power Limited) amounted to P491,171 million. This was allocated based on the average five-year adjusted collection performance of the implementing offices (Annex C-4); cAECST b) Average CY 2007-2008 Gross Regional Domestic Product (GRDP) growth rate at current prices (net of agriculture, fish & forestry), as shown in Annex C-5, was applied to the 2009 refined/regular cash collections for all implementing offices to arrive at the Estimated CY 2010 collection. The resulting Estimated CY 2010 collection was used to allocate the remaining thirty percent (30%) of the goal on BIR Operations for Existing Measures (net of New Measures, Excise Tax, Malampaya, BSP remittance of final withholding tax and collection from Quezon Power Limited); c) Total goals on Excise tax and other taxes were based on MTRP; d) CY 2010 Goal on MALAMPAYA of P9,185 million was allocated to the LTS; e) CY 2010 Goal on Final Withholding Tax Remittance of BSP of P10,626 million was allocated to RR 6-Manila; and f) CY 2009 actual collection from Quezon Power Limited (QPL) was given an applicable 5% growth rate for CY 2010 since it is already operating at its full capacity. The amount of P2,385 million goal was allocated to RR 9-San Pablo City. B. Goal Allocation by Major Tax Type and by Month 1. CY 2010 total BIR goal by major tax type was based on the Medium-Term Revenue Program (MTRP) run date December 14, 2009 as provided by the DOF (Annex A). 2. Allocation for Excise Taxes by period was provided by the LT-Excise Group, Field Operations Division. 3. CY 2010 allocation for Final Withholding Tax and DST due from Government Securities transactions was provided by the Bureau of Treasury. 4. CY 2010 allocation for Stock Transactions was based on the Average CY 2005-2009 actual collections from Stock Transactions. 5. Total goal for Capital Gains Tax, Transfer Taxes, DST (net of DST on Government Securities) and Travel Tax culled from the MTRP were equally allocated for twelve (12) months. 6. For the remaining tax types, goal allocation was based on the Average 2005-2009 actual collections and adjustments due to recent economic developments, and impact of non-recurring transactions, revenue eroding tax measures and casualty losses due to typhoons "Ondoy" and "Pepeng". TcCDIS C. Goal Allocation by Implementing Offices 1. Allocation of BIR Operations Goal on Existing Measures (Net of New Measures, Excise tax, MALAMPAYA, BSP remittance of final withholding tax, collection from Quezon Power Limited) (Annexes C-4 and C-5) Following the general methodology in Section III.A above, total goal on regular cash collections for each implementing office was arrived at using the following formulae: a) Seventy percent (70%) of the goal on regular cash collections of P491,171 million was pro rated based on the Average CY 2005-2009 Actual Adjusted Collection; and b) Thirty percent (30%) of the goal on regular cash collections of P210,502 million was pro rated based on the Estimated CY 2010 collection. 2. Allocation of BIR Operations Goal on New Measures (Annex C-6) Goal on New Measures was allocated to selected offices where applicable using the ratio and proportion technique based on CY 2009 actual collection (per BIR Form 1209 report as of March 12, 2010) of different tax types related to each measure. 3. Monthly Allocation of Goal by Implementing Office The CY 2010 overall goal by implementing office (LTS and Revenue Regions) was allocated by month and major tax type using ratio and proportion method based on CY 2009 actual refined monthly collections. Details of monthly allocations by major tax type and implementing office are presented in Annexes D-1 to D-7. 4. Total Goal Allocation by Revenue District Office The Large Taxpayer Service Groups and Regional Offices shall prepare the breakdown by revenue district office (RDO), 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 electronic and 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 shall be forwarded to [emailprotected]. cIaHDA Deadline for submission of goal allocation by revenue district office is March 31, 2010. IV. List of Annexes Annex A Macroeconomic Assumptions and Collection Goal by Major Tax Type, CY 2010 Annex B Monthly Collection Goal by Major Tax Type, BIR Operations and Non-BIR Operations, CY 2010 Annex C CY 2009 Collection Refinements Annex C-1 Collection Goal Allocation by Implementing Office, CY 2010 Annex C-2 Non-recurring Transactions by Implementing Office, CY 2009 Annex C-3 Computation of the Breakdown of CY 2010 BIR Operations Goal Annex C-4 Allocation of the 70% of the CY 2010 BIR Operations Goal (Existing Measures) by Implementing Office Annex C-5 Allocation of the 30% of the CY 2010 BIR Operations Goal (Existing Measures) by Implementing Office Annex C-6 Goal on New Measures by Implementing Office, CY 2010 Annex D-1 Total Collection Goal Allocation by Implementing Office and Major Tax Type, CY 2010 Annex D-2 Monthly Total Collection Goal Allocation by Implementing Office, CY 2010 Annex D-3 Monthly Collection Goal Allocation for Income Taxes by Implementing Office, CY 2010 Annex D-4 Monthly Collection Goal Allocation for Excise Taxes by Implementing Office, CY 2010 Annex D-5 Monthly Collection Goal Allocation for Value-Added Tax by Implementing Office, CY 2010 Annex D-6 Monthly Collection Goal Allocation for Percentage Taxes by Implementing Office, CY 2010 Annex D-7 Monthly Collection Goal Allocation for Other Taxes by Implementing Office, CY 2010 V. Effectivity This Order takes effect immediately. (SGD.) JOEL L. TAN-TORRES Commissioner of Internal Revenue ANNEX A Macroeconomic Assumptions and Collection Goal by Major Tax Type, CY 2010 (In Thousand Pesos) Macroeconomic Indicators CY 2010 GDP, Nominal 8,337,439,000 GDP Growth, Nominal 6.96% GDP Real 1,480,243,000 GDP Growth, Real 2.60% Inflation Rate 3.50% Exchange Rate 46.00 Depreciation Rate 0.00% T-Bill Rate (Weighted Average) 6.10% Price of Oil (US$/Barrel) 70.00 Imports, FOB, US$ Thousands 57,291,000 Exports, FOB, US$ Thousands 41,300,000 Export Growth Rate, US$ Terms 6.99% Export Growth Rate, Peso Terms 6.99% Tax Effort 10.00% BIR Collection Goal Total 830,441,000 ========= I. Taxes on Net Income and Profit 476,447,000 II. Excise Taxes 57,645,000 III. Value-Added Tax 194,579,000 IV. Percentage Taxes 48,984,000 V. Other Taxes 52,786,000 Source: MTRP (December 14, 2009) ANNEX B Monthly Collection Goal by Major Tax Type, BIR Operations and Non-BIR Operations, CY 2010 (In Thousand Pesos) ANNEX C CY 2009 Collection Refinements (In Thousand Pesos) BSP Remittance Collection Advance VAT Refined CY Implementing CY 2009 Excise Stock Malampaya of Final from Quezon Non-Recurring Collection 2009 Actual Office Actual Transactions Withholding Power Transactions from Traders Collection Collection Tax Limited (a) (b) (c) (d) (e) (f) (g) (h) (i) Total 755,515,047 60,547,481 4,031,452 13,097,213 10,673,918 2,271,229 44,123,406 63,872 620,834,220 ========== ========= ======== ========= ========= ======== ========= ====== ========== BIR OPS 721,331,900 60,547,481 4,031,452 13,097,213 10,673,918 2,271,229 44,123,406 63,872 586,651,073 LTS 439,772,384 60,358,827 1,469,319 13,097,213 30,750,569 334,096,455 RR Total 281,559,516 188,654 2,562,133 - 10,673,918 2,271,229 13,372,837 63,872 252,554,618 RR 1 4,773,624 3,046 48 206,481 4,564,050 RR 2 2,616,957 1,804 435 71,711 2,543,007 RR 3 2,617,304 4,280 13 26,927 2,586,083 RR 4 11,088,240 841 540 132,969 10,953,889 RR 5 9,294,762 1,990 125 117,007 9,175,639 RR 6 30,480,617 7,432 98,715 10,673,918 677,839 17,356 19,040,069 RR 7 64,712,356 14,224 623,738 785,282 5,634 63,294,747 RR 8 82,702,708 6,690 1,837,410 9,979,613 33,641 70,912,635 RR 9 27,545,068 1,133 42 2,271,229 908,224 1,543 24,365,983 RR 10 3,975,651 746 8 14,572 3,960,325 RR 11 4,669,454 2,106 - 18,472 4,824 4,653,700 RR 12 4,305,166 2,149 530 278,604 4,023,883 RR 13 9,777,468 67,476 92 150,234 874 9,560,540 RR 14 3,242,844 3,026 414 - 3,239,405 RR 15 2,436,166 4,265 21 - 2,431,880 RR 16 4,577,869 2,094 2 4,636 4,571,137 RR 17 2,112,524 63,044 - - 2,049,480 RR 18 3,093,722 547 - - 3,093,176 RR 19 7,537,018 1,761 - 268 7,534,989 Non-BIR OPS 34,183,147 34,183,147 ========= ========= Notes: (a) CY 2009 Tentative Actual Collection based on BIR Form 12.09 reports submitted by implementing offices as of March 12, 2010 (b) CY 2009 Actual Excise Tax Collection based on BIR Form 12.09 reports submitted by implementing offices as of March 12, 2010 (c) CY 2009 Actual Collection from Stock Transactions based on BIR Form 12.09 reports submitted by implementing offices as of March 12, 2010 (d) CY 2009 Regular Corporate Income Tax Collections from MALAMPAYA per LTS-Excise Report as of Jan. 15, 2010 (e) CY 2009 BSP remittance of final withholding tax per RR 6-Manila report dated March 3, 2010 (f) CY 2009 collection from Quezon Power Limited (QPL) per RR 9-San Pablo City report dated March 9, 2010 (g) See Annex C-2 for the breakdown of CY 2009 Collections from Non-Recurring Transactions (h) CY 2009 Advance VAT collection from Traders per RDO reports was considered as CY 2010 potential VAT collection of the identified Regions/RDOs where the Traders are registered (i) Refined CY 2009 Actual Collection = (a) - (b) - (c) - (d) - (e) - (f) - (g) + (h) ANNEX C-1 Collection Goal Allocation by Implementing Office, CY 2010 (In Thousand Pesos) Preliminary Goal (Existing Measures) * Allocation Allocation Goal on BSP Goal on Total Goal on Implementing Based Based on Total Excise Goal on Remittance Quezon Power Existing Goal on New CY 2010 Office on Average Estimated Tax Malampaya of Final Limited Measures Measures Total Goal CY 2005-2009 CY 2010 Goal Withholding (5% G.R.) Actual Collection Tax Collection Using GRDP (70%) G.R. (30%) (j) (k) (l) (m) (n) (o) (p) (q) (r) (s) Total 491,171,446 210,502,048 701,673,494 50,409,000 9,185,000 10,625,716 2,384,790 820,343,000 10,098,000 830,441,000 ========== ========== ========== ========= ======== ========= ======== ========== ========= ========== BIR OPS 491,171,446 210,502,048 701,673,494 50,409,000 9,185,000 10,625,716 2,384,790 774,278,000 10,098,000 784,376,000 LTS 274,096,530 119,974,158 394,070,688 50,173,771 9,185,000 453,429,459 9,763,843 463,193,302 RR Total 217,074,916 90,527,890 307,602,806 235,229 - 10,625,716 2,384,790 320,848,541 334,157 321,182,698 RR 1 3,489,888 1,632,101 5,121,989 3,908 5,125,897 (81,603) 5,044,294 RR 2 2,247,415 869,176 3,116,591 2,310 3,118,901 (153,373) 2,965,528 RR 3 1,786,654 916,401 2,703,055 5,514 2,708,569 (45,228) 2,663,341 RR 4 8,324,208 3,927,078 12,251,286 1,083 12,252,369 (405,230) 11,847,139 RR 5 7,709,363 3,293,305 11,002,668 2,555 11,005,223 585,178 11,590,401 RR 6 26,488,106 6,867,614 33,355,720 9,586 10,625,716 43,991,022 221,815 44,212,837 RR 7 49,866,631 22,660,822 72,527,453 18,417 72,545,870 2,186,731 74,732,601 RR 8 59,425,849 25,471,150 84,896,999 894 84,897,893 630,222 85,528,115 RR 9 23,494,005 8,538,750 32,032,755 1,424 2,384,790 34,418,969 (786,908) 33,632,061 RR 10 2,886,027 1,455,368 4,341,395 883 4,342,278 (127,274) 4,215,004 RR 11 3,805,160 1,714,915 5,520,075 2,525 5,522,600 84,036 5,606,636 RR 12 2,920,847 1,472,712 4,393,559 2,762 4,396,321 58,811 4,455,132 RR 13 7,258,194 3,427,011 10,685,205 87,322 10,772,527 (528,690) 10,243,837 RR 14 2,623,767 1,131,285 3,755,052 3,838 3,758,890 (175,223) 3,583,667 RR 15 1,760,437 865,439 2,625,876 5,388 2,631,264 (166,372) 2,464,892 RR 16 3,569,466 1,652,892 5,222,358 2,273 5,224,631 (618,959) 4,605,672 RR 17 1,601,931 772,026 2,373,957 81,624 2,455,581 (24,187) 2,431,394 RR 18 2,363,983 1,103,459 3,467,442 695 3,468,137 (198,173) 3,269,964 RR 19 5,452,985 2,756,386 8,209,371 2,228 8,211,599 (121,416) 8,090,183 Non-BIR OPS 46,065,000 46,065,000 ========= ========= Notes: * See Annex C-3 for the computation of the breakdown of CY 2010 BIR Operations Goal (net of New Measures, Non-BIR Operations, Excise, MALAMPAYA, BSP Remittance of FWT & Collection from QPL) (j) See Annex C-4 for the distribution of the 70% of the CY 2010 BIR Operations Goal (net of New Measures, Non-BIR Operations, Excise, MALAMPAYA, BSP Remittance of FWT & Collection from QPL) (k) See Annex C-5 for the distribution of 30% of the CY 2010 BIR Operations Goal (net of New Measures, Non-BIR Operations, Excise, MALAMPAYA, BSP Remittance of FWT & Collection from QPL) (l) CY 2010 BIR Operations Goal (net of New Measures, Non-BIR Operations, Excise, MALAMPAYA, BSP Remittance of FWT & Collection from QPL) = (j) + (k) (m) Revenue Regions Excise Tax Goal is purely mining; Excise Goal is pro rated based on CY 2009 Actual Excise Tax Collection on Mining (per BIR Form 12.09 reports as of March 12, 2010) (n) Goal on Malampaya provided by DOF per MTRP (rundate: Dec. 14, 2009) (o) CY 2010 projected BSP remittance of 20% final withholding tax on interest due from domestic borrowings under Reverse Repurchase Agreements (RRPs) and other similar transactions requiring FWT remittance per BSP report dated March 3, 2010 (p) CY 2010 Goal on Quezon Power Limited = CY 2009 QPL Collection * 1.05 (q) Total Goal on Existing Measures = (l) + (m) + (n) + (o) + (p) (r) Goal on New Measures was based on CY 2009 Actual Collection by RDO (per BIR Form 12.09 reports as of March 12, 2010) of different tax types related to each measure (s) CY 2010 Total Goal = Total Goal on Existing Measures + Goal on New Measures ANNEX C-2 Non-Recurring Transactions by Implementing Office, CY 2009 (In Thousand Pesos) Legislative and Administrative Measures Implemented ONETT that Advance VAT Advance Impact of Implementing Office Qualified for on Sugar VAT from Losses from Total the 10% RR 5-2009 Cooperatives Traders Typhoons Threshold (a) (b) (c) (d) (e) Total 37,100,197 889,463 217,065 63,872 5,852,808 44,123,406 ========= ======= ======= ====== ======== ========= A. Large Taxpayers Service 25,140,284 889,463 - 4,720,822 30,750,569 B. Revenue Regions 11,959,914 - 217,065 63,872 1,131,986 13,372,837 1 Calasiao, Pangasinan 177,382 - 29,099 206,481 2 Cordillera Adm. Region 70,210 - 1,500 71,711 3 Tuguegarao, Cagayan - 26,391 536 26,927 4 San Fernando, Pampanga 130,779 - 2,190 132,969 5 Caloocan - - 117,007 117,007 6 Manila 593,843 - 83,997 677,839 7 Quezon City 93,038 - 692,244 785,282 8 Makati City 9,904,765 - 74,848 9,979,613 9 San Pablo City 788,586 - 119,638 908,224 10 Legaspi City 12,324 - 2,247 14,572 11 Iloilo City 18,472 - - 18,472 12 Bacolod City 15,646 190,674 63,872 8,412 278,604 13 Cebu City 150,234 - - 150,234 14 Tacloban City - - - - 15 Zamboanga City - - - - 16 Cagayan de Oro City 4,636 - - 4,636 17 Butuan City - - - - 18 Koronadal City - - - - 19 Davao City - - 268 268 Notes: (a) Tax payments (per single transaction) that account for at least 10% of the district's total collection in a particular month such as: (1) Capital gains tax and Documentary stamp tax, Estate tax and Donor's tax; (2) Different tax types by a single taxpayer due to Letter of Authority (LA) issued, payments of which fall within one (1) month; (3) Different tax types as indicated in a single Special Allotment Release Order (SARO); and (4) Other tax types which may be indicated in a single BIR Form (b) Reverting the venue for the filing of returns and payment of CGT, creditable withholding tax and DST due on sale, transfer or exchange of real property of Large Taxpayers to the place where the property is located per RR No. 5-2009 (c) & (d) Collection from Advance VAT on Sugar Cooperatives based on report certified true and correct by RDOs submitted as of Feb. 11, 2010 and from Traders based on report certified and correct by RDOs as of March 8, 2010 were considered as non-recurring transactions per RA No. 9520 (e) Impact of losses from typhoons by RDO was based on the following: Thirty percent (30%) of the Final Report on Claims for Casualty Losses of the RDO per Operations Group (OG) amended report as of March 19, 2010 Fifty percent (50%) of April, 2009 actual corporate income tax collection if the 30% of the claimed casualty losses of the RDO is higher than the April, 2009 actual corporate income tax collection ANNEX C-3 Computation of the Breakdown of CY 2010 BIR Operations Goal* (In Thousand Pesos) CY 2010 Goal Total BIR Goal P830,441,000 Less: New Measures 10,098,000 Non-BIR Operations 46,065,000 Excise Tax (net of new measures) 50,409,000 MALAMPAYA 9,185,000 BSP Remittance of Final Withholding Tax (FWT) 10,625,716 Collection from Quezon Power Limited (QPL) 2,384,790 128,767,506 BIR Operations (Existing Measures) * 701,673,494 of which: ========== 70% of CY 2010 BIR Operations Goal * 491,171,446 30% of CY 2010 BIR Operations Goal * 210,502,048 Note: * CY 2010 BIR Operations Goal (net of New Measures, Non-BIR Operations, Excise, MALAMPAYA, BSP Remittance of Final Withholding Tax & Collection from Quezon Power Limited) ANNEX C-4 Allocation of the 70% of the CY 2010 BIR Operations Goal (Existing Measures) * By Implementing Office (In Thousand Pesos) Average Allocation of the Implementing Office CY 2005-2009 % Share 70% Goal Based Actual Collection ** on the Average CY 2005-2009 Actual Collection Total 578,127,499 100.00 491,171,446 ========== ====== ========== A. Large Taxpayers Service 322,622,054 55.80 274,096,530 B. Revenue Regions 255,505,445 44.20 217,074,916 1 Calasiao, Pangasinan 4,107,731 0.71 3,489,888 2 Cordillera Adm. Region 2,645,293 0.46 2,247,415 3 Tuguegarao, Cagayan 2,102,960 0.36 1,786,654 4 San Fernando, Pampanga 9,797,910 1.69 8,324,208 5 Caloocan 9,074,214 1.57 7,709,363 6 Manila 31,177,510 5.39 26,488,106 7 Quezon City 58,694,924 10.15 49,866,631 8 Makati City 69,946,487 12.10 59,425,849 9 San Pablo City 27,653,339 4.78 23,494,005 10 Legaspi City 3,396,964 0.59 2,886,027 11 Iloilo City 4,478,818 0.77 3,805,160 12 Bacolod City 3,437,948 0.59 2,920,847 13 Cebu City 8,543,171 1.48 7,258,194 14 Tacloban City 3,088,274 0.53 2,623,767 15 Zamboanga City 2,072,101 0.36 1,760,437 16 Cagayan de Oro City 4,201,397 0.73 3,569,466 17 Butuan City 1,885,534 0.33 1,601,931 18 Koronadal City 2,782,498 0.48 2,363,983 19 Davao City 6,418,371 1.11 5,452,985 Notes: * CY 2010 BIR Operations Goal (net of New Measures, Non-BIR Operations, Excise, MALAMPAYA, BSP Remittance of Final Withholding Tax and Collection from Quezon Power Limited) ** CY 2005-2009 Actual Collections were refined from the following: Collections from Non-BIR Operations, Excise Taxes, Stock Transactions, Malampaya, BSP Remittance of Final Withholding Tax and Collection from Quezon Power Limited Collections from Enlisted/Re-enlisted taxpayers ANNEX C-5 Allocation of the 30% of the CY 2010 BIR Operations Goal (Existing Measures)* By Implementing Office (In Thousand Pesos) Average Refined Allocation of Implementing Office NEDA 2007-2008 CY 2009 Estimated the 30% Goal Classification GRDP Actual CY 2010 % Share Based on the Growth Collection Collection Estimated Rate (%) CY 2010 Collection (a) (b) (c) = [1 + (a)] x (b) (d) (e) Total 586,651,073 648,238,226 100.00 210,502,048 ========== ========== ====== ========== A. Large Taxpayers Service NCR & VII - Central Visayas 10.58 334,096,455 369,458,803 56.99 119,974,158 B. Revenue Regions 252,554,618 278,779,423 43.01 90,527,890 1 Calasiao, Pangasinan I - Ilocos Region 10.12 4,564,050 5,026,033 0.78 1,632,101 2 Cordillera Adm. Region CAR 5.25 2,543,007 2,676,616 0.41 869,176 3 Tuguegarao, Cagayan II - Cagayan Valley 9.12 2,586,083 2,822,044 0.44 916,401 4 San Fernando, Pampanga III - Central Luzon 10.40 10,953,889 12,093,385 1.87 3,927,078 5 Caloocan NCR & Central Luzon 10.53 9,175,639 10,141,689 1.56 3,293,305 6 Manila NCR & MIMAROPA 11.07 19,040,069 21,148,725 3.26 6,867,614 7 Quezon City NCR & CALABARZON 10.25 63,294,747 69,783,698 10.77 22,660,822 8 Makati City NCR 10.61 70,912,635 78,438,065 12.10 25,471,150 9 San Pablo City IV-A - CALABARZON 7.92 24,365,983 26,294,965 4.06 8,538,750 10 Legaspi City V - Bicol Region 13.17 3,960,325 4,481,786 0.69 1,455,368 11 Iloilo City VI - Western Visayas 13.48 4,653,700 5,281,059 0.81 1,714,915 12 Bacolod City Western Visayas & Central Visayas 12.71 4,023,883 4,535,197 0.70 1,472,712 13 Cebu City VII - Central Visayas 10.39 9,560,540 10,553,434 1.63 3,427,011 14 Tacloban City VIII - Eastern Visayas 7.54 3,239,405 3,483,778 0.54 1,131,285 15 Zamboanga City Zamboanga Peninsula & ARMM 9.59 2,431,880 2,665,108 0.41 865,439 16 Cagayan de Oro City Northern Mindanao & ARMM 11.35 4,571,137 5,090,059 0.79 1,652,892 17 Butuan City XIII - CARAGA 16.00 2,049,480 2,377,444 0.37 772,026 18 Koronadal City SOCCSKSARGEN & ARMM 9.86 3,093,176 3,398,086 0.52 1,103,459 19 Davao City Davao Region 12.65 7,534,989 8,488,252 1.31 2,756,386 Notes: * CY 2010 BIR Operations Goal (net of New Measures, Non-BIR Operations, Excise, MALAMPAYA, BSP Remittance of Final Withholding Tax and Collection from Quezon Power Limited) (a) Gross Regional Domestic Product (GRDP) was based on CY 2007-2008 accounts on GRDP from the National Statistical Coordination Board (NSCB) (b) Refined CY 2009 Actual collection was net of Excise, Stock Transactions, MALAMPAYA, BSP Remittance of Final Withholding Tax, Collection from Quezon Power Limited & non-recurring transactions (c) Estimated CY 2010 Collection = Refined CY 2009 Actual Collection x Average GRDP Growth Rate ANNEX C-6 Goal on New Measures by Implementing Office, CY 2010 ANNEX D-1 Total Collection Goal Allocation by Implementing Office and Major Tax Type, CY 2010 (In Thousand Pesos) Implementing Office Total Income Excise Value-Added Percentage Other Taxes Taxes Tax Taxes Taxes Grand Total P830,441,000 476,447,000 57,645,000 194,579,000 48,984,000 52,786,000 =========== ========== ========= ========== ========= ========= I. BIR Operations 784,376,000 441,394,000 57,645,000 194,579,000 44,447,000 46,311,000 A. Large Taxpayers Service 463,193,302 238,543,945 57,409,771 108,338,477 30,050,928 28,850,181 B. Revenue Regions 321,182,698 202,850,055 235,229 86,240,523 14,396,072 17,460,819 1 Calasiao, Pangasinan 5,044,294 2,786,739 3,908 1,686,620 259,365 307,662 2 Cordillera Adm. Region 2,965,528 1,930,362 2,310 755,593 149,070 128,193 3 Tuguegarao, Cagayan 2,663,341 1,472,796 5,514 863,081 147,176 174,774 4 San Fernando, Pampanga 11,847,139 7,211,132 1,083 3,615,518 402,336 617,070 5 Caloocan 11,590,401 5,905,748 2,555 4,175,620 628,948 877,530 6 Manila 44,212,837 34,724,895 9,586 6,487,090 1,547,039 1,444,227 7 Quezon City 74,732,601 43,380,996 18,417 23,510,300 3,731,076 4,091,812 8 Makati 85,528,115 55,974,013 894 21,282,908 4,129,782 4,140,518 9 San Pablo City 33,632,061 22,195,498 1,424 8,327,244 736,113 2,371,782 10 Legaspi City 4,215,004 2,175,724 883 1,640,120 211,121 187,156 11 Iloilo City 5,606,636 2,888,430 2,525 2,186,758 209,242 319,681 12 Bacolod City 4,455,132 2,312,537 2,762 1,592,536 273,464 273,833 13 Cebu City 10,243,837 6,155,051 87,322 2,535,753 596,410 869,301 14 Tacloban City 3,583,667 1,891,125 3,838 1,255,902 152,569 280,233 15 Zamboanga City 2,464,892 1,349,885 5,388 885,355 114,949 109,315 16 Cagayan de Oro City 4,605,672 2,590,023 2,273 1,400,513 241,799 371,064 17 Butuan City 2,431,394 1,148,601 81,624 869,430 136,798 194,941 18 Koronadal City 3,269,964 2,031,643 695 893,509 169,565 174,552 19 Davao City 8,090,183 4,724,857 2,228 2,276,673 559,250 527,175 II. Non-BIR Operations 46,065,000 35,053,000 - - 4,537,000 6,475,000 Tax on Government Securities 35,053,000 35,053,000 Stock Transactions 4,537,000 4,537,000 Travel Tax 685,000 685,000 DST on Government Securities 5,790,000 5,790,000 ANNEX D-2 Monthly Total Collection Goal by Implementing Office, CY 2010 ANNEX D-3 Monthly Collection Goal for Income Taxes by Implementing Office, CY 2010 ANNEX D-4 Monthly Collection Goal for Excise Taxes by Implementing Office, CY 2010 ANNEX D-5 Monthly Collection Goal for Value-Added Tax by Implementing Office, CY 2010 ANNEX D-6 Monthly Collection Goal for Percentage Taxes by Implementing Office, CY 2010 ANNEX D-7 Monthly Collection Goal for Other Taxes by Implementing Office, CY 2010