BIR Collection Goal for CY 1994 and Monthly Goal Allocation for the Revenue Regions

January 19, 1994 REVENUE MEMORANDUM ORDER NO. 05-94 SUBJECT : BIR Collection Goal for CY 1994 and Monthly Goal Allocation for the Revenue Regions TO : All Internal Revenue Officers and Others Concerned 1. CY 1994 Overall Collection Goal (Table 1) The revenue target of the Bureau for CY 1994 as of January 10, 1994 is P163.261 M based on the existing tax system. P9.721 M from approved measures and P1.305 M from measures in process. Table 1 presents the detailed breakdown of the total goal. cdt The allocation of taxes from new measures in process (P1.305 M) will be contained in a separate memorandum order to be issued if and when these measures will finally be enacted. The BIR total collection target may be increased or decreased pending final assessment of CY 1993 collection performance by the Department of Finance. II. Regional Goal Allocation (Tables 2- 2-E3) The 1994 collection goal is distributed to the Regional offices following the redefined areas of jurisdiction and renumbering of regions and districts contained in RAO 5-93. Regional goal allocation by type of tax is based mainly on the ratio and proportion of the latest collection data for CY 1993 with estimates for the last quarter of 1993. However, allocation for VAT was based on a converted monthly collections for CY 1992 using the "workback method" while allocation of excise tax goals was based on the actual place of payment by product by month except for the fermented liquor which was based on place of production/removal. cd The monthly regional goal allocation on existing and new measures by major sources are presented in Tables 2-A to 2-E3. Annex A describes the basic methodology used in regional goal allocation. III. Annual and Monthly Goal Allocation by Revenue District The Regional Directors are required to distribute their goals as presented in Tables 2-A to 2-E3 to their respective RDOs following the procedure described in Annex A or any approach they deem appropriate for their region. The monthly district collection goal allocation together with the allocation methodology used should be submitted to the Statistics Division on or before February 15, 1994 for performance monitoring and evaluation. For your information and guidance. cdt LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue ANNEX A CY 1994 GOAL ALLOCATION The tentative collection goal of the Bureau of Internal Revenue for CY 1994 is P163.261 M for existing measures. Collection goal for new measures is P11.026 M of which P9.721 M is for measures enacted in 1993 and P1,305 M for measures under study (to be enacted to 1994). casia Allocation of goals by type of tax is prepared by the Planning Office of the Department of Finance. (See Table 1) Allocation of goals by geographical distribution (revenue district and region) is prepared by the Statistics Division of the BIR. Allocation of collection goals for CY 1994 by geographical distribution is presented by region, by month, and by major type of tax: income (include T-bills), VAT, other percentage (business and licenses), excise, and other taxes (excluding travel tax), (See Table 2). Treasury bills are included in the regional level under RR 6 Manila, although these are collected by the Monetary Board of the Bangko Sentral ng Pilipinas and monitored by the Bureau of Treasury. Travel taxes are collected by the Philippine Tourism Authority. Monthly allocation in the regional level by major type of tax basically applied ratio and proportion using 1993 collections except for Excise and VAT. Data available for 1993 collections by region is January to September only. Considering the time constraint needed to complete all the reports from the different district offices nationwide, estimates for the last three months used the following formula: Let X1 = January-September, 1992 collections Y1 = CY 1992 collections X2 = January-September, 1993 collections Y2 = estimated CY 1993 collections YQ4 = estimated 4th quarter collections for CY 1993 X1 X2 - = - Y1 Y2 therefore estimated collections for CY 1993 is: X2 * Y1 Y2 = ------- X1 Since January-September, 1993 collections is already available, the estimated collection for the fourth (last) quarter of CY 1993 is: YQ4 = Y2 - X2 ANNEX B Example: For Region 1 (Income): P343.037 T P330.637 T Income Tax '93 : ----- = ----- P424,363 T Y2 330.637 T * 424.363 T Y2 = ----------- 343.037 T Y2 = P409.024 T Therefore, the 1993 fourth quarter collection from Income tax is: YQ4 = P409.024 T - 330.637 T = 78,387 T The monthly allocation for the last quarter follows the same principle is estimating collections for CY 1993, using this time the monthly collections. The estimated monthly totals are distributed by region using ratio and proportion such that the district collections is divided by the overall total collections multiplied by the new monthly estimate. Note, however, that rounding errors are encountered and therefore minor adjustments are made. VAT allocation of goals was based on a modified VAT collection converted/adjusted to monthly collections using 1991 and 1992 data. This was done using a "workback" method. CY 1993 data was not used since monthly VAT collection took effect only in April, 1993. Ratio and proportion was also used to allocate collections by region and district using 1992 VAT monthly adjusted data. Example: Given monthly VAT collections for RDO X Jan '92 Feb '92 Mar'92 Apr'92 VAT collections P2,700 1,500 1,800 3,600 Divide by 3 900 300 600 1,200 To convert quarterly VAT payments, divide the monthly VAT collections by three and credit these figures three months back as shown below: Payments Oct'91 Nov'91 Dec'91 Jan'92 Feb'92 Mar'92 for Jan '92 900 900 900 Feb '92 500 500 500 Mar '92 600 600 600 Apr '92 1,200 1,200 1,200 -- -- TOTAL 2,000 2,300 The converted monthly VAT collections for December, 1991 and January, 1992 are P2,000 and 2,300, respectively. Monthly VAT collections for October, 1991; November, 1991; February, 1992 and March, 1992 follow the same pattern as in the monthly VAT collections for December, 1991 and January, 1992. ANNEX C TABLE I BIR OVER-ALL COLLECTION TARGET, CY 1994 (In Million Pesos) SOURCE OF INCOME TOTAL (EXISTING + NEW MEASURES) P174,287 EXISTING SYSTEM P163,261 I. TAXES ON NET INCOME AND PROFIT 84,465 II. EXCISE TAX 30,592 III. VALUE-ADDED TAX (10%) 24,457 IV. OTHER PERCENTAGE TAXES 14,849 V. OTHERS 8,898 N E W M E A S U R E S P11,026 APPROVED MEASURES P9,721 I. 6%/3% VAT WITHHOLDING TAX ON GOVT. 1,364 CONTRACTS II. EXCISE TAX ON CIGARETTES 2,290 III. ADJUSTMENT IN DST 6,067 MEASURES IN PROCESS P1,305 I. STRUCTURAL REFORMS IN VAT 505 II. ADJUSTMENT IN ALCOHOL TAXES 270 III. TAX ON NON-ESSENTIALS 395 IV. INCREASE IN STOCK TRANSACTIONS TAX 135 ANNEX D TABLE 2 CY 1994 GOAL ALLOCATION BY 5 MAJOR SOURCES EXISTING MEASURES AND NEW MEASURES (In Thousand Pesos) CY 1991 INCOME EXCISE VAT OTHER OTHER Goal PERCENTAGE TAXES TOTALS P174,287.000 84,465.000 32,883.000 25,821.000 14,849.000 14,965.000 MEASURES IN 1,305.000 PROCESS REVENUE 172,117.000 84,465.000 32,883.000 25,821.000 14,849.000 14,119.000 REGION 1. BAGUIO CITY 1,217.630 481,638 166,776 387,043 78,749 103,423 2. CORDILLERA ADMINISTRATIVE REGION 530,861 884,518 32,470 28,200 45,081 40,582 3. TUGUEGARAO, CAGAYAN 325,859 226,135 499 38,765 36,412 24,047 4. SAN FERNANDO PAMPANGA 4,834,508 813,344 2,753,674 468,360 150,190 148,940 5. VALENZUELA, BULACAN 6,002,072 2,376,375 1,717,223 1,170,682 389,693 348,099 6. MANILA 62,663,201 21,821,384 454,511 2,075.064 3,101,034 5,211,208 7. QUEZON CITY 35,707,994 15,357,091 8,359,473 8,243,424 1,861,049 1,886,957 8. MAKATI 30,465,560 32,897,958 15,167,205 9,772,755 7,571,359 5,056,282 9. SAN PABLO CITY 6,263,945 3,357,655 1,499,001 963,828 128,800 314,660 10. LEGASPI CITY 450,912 313,356 1,144 33,410 60,782 41,320 11. ILOILO CITY 1,277,814 729,326 1,101 327,549 151,957 67,881 12. BACOLOD CITY 2,024,075 614,961 449,365 733,829 125,349 100,571 13. CEBU CITY 6,163,517 2,330,049 1,948,092 750,936 688,480 445,961 14. TACLOBAN CITY 404,957 287,195 2,700 35,437 46,164 33,461 15. ZAMBOANGA CITY 420,938 282,087 1,368 49,832 51,385 36,267 16. CAGAYAN DE ORO CITY 1,682,947 909,605 257,837 318,165 114,600 82,739 17. BUTUAN CITY 407,059 162,671 60,929 144,579 22,609 16,271 18. COTABATO CITY 525,761 333,885 2,451 63,931 76,927 48,567 19. DAVAO CITY 1,223,807 785,767 7,276 170,631 148,371 111,762 TRAVEL TAXES 846,000 846,000 ANNEX E TABLE 2-A CY 1994 REVENUE REGIONS INCOME TAX MONTHLY GOAL ALLOCATION (IN THOUSAND PESOS) REVENUE CY 1994 JANUARY FEBRUARY MARCH APRIL MAY JUNE REGIONS GOAL GRAND TOTAL P84,465,000 9,362,869 4,342,076 5,063,232 14,672,843 7,335,136 5,133,087 1. BAGUIO CITY 481,638 77,066 21,258 23,138 97,655 26,574 24,496 2. CORDILLERA ADMINISTRATIVE REGION 384,518 45,571 19,433 20,041 57,875 43,502 28,216 3. TUGUEGARAO, CAGAYAN 226,135 33,003 11,269 11,977 47,776 10,381 12,824 4. SAN FERNANDO PAMPANGA 813,344 115,808 36,327 41,160 175,408 47,582 45,103 5. VALENZUELA, BULACAN 2,376,375 304,047 103,630 104,583 551,680 176,104 116,757 6. MANILA *21,821,384 3,138,161 1,353,802 2,123,608 2,844,801 1,457,211 1,179,279 7. QUEZON CITY 15,357,091 1,743,888 765,710 658,322 3,166,094 1,395,165 906,776 8. MAKATI 32,897,958 2,936,134 1,613,088 1,546,329 5,770,430 3,319,027 2,261,811 9. SAN PABLO CITY 3,357,655 199,596 111,812 122,767 766,922 373,040 134,085 10. LEGAZPI CITY 313,356 41,579 13,026 18,208 61,492 18,557 16,421 11. ILOILO CITY 729,326 86,037 19,708 43,312 133,579 57,193 54,968 12. BACOLOD CITY 614,961 91,099 29,246 29,927 128,276 27,994 38,107 13. CEBU CITY 2,330,049 239,831 113,427 113,288 390,924 182,791 154,831 14. TACLOBAN CITY 287,195 33,341 13,931 17,752 54,386 18,315 16,532 15. ZAMBOANGA CITY 282,087 34,521 10,648 16,070 64,971 13,982 14,949 16. CAGAYAN DE ORO CITY 309,605 85,259 42,847 100,470 99,064 70,855 50,826 17. BUTUAN CITY 162,671 22,380 7,169 9,359 27,950 11,596 11,324 18. COTABATO CITY 333,885 46,133 20,224 18,227 66,123 22,632 17,203 19. DAVAO CITY 785,767 89,414 35,526 44,692 167,439 62,634 48,579 * Includes Treasury Bills of P6,044,000 1,167,920 735,790 1,027,770 513,890 221,910 548,920 cont. . . . JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER 7,134,564 8,139,009 3,895.803 6,316,641 7,539,366 5,530,375 73,940 23,644 21,189 56,923 14,967 20,794 38,783 28,469 19,946 34,980 26,292 21,411 31,645 12,896 13,016 23,290 8,044 10,012 117,061 53,881 41,515 77,355 29,153 32,990 218,372 177,662 113,623 223,980 125,968 159,969 2,081,124 1,448,696 953,589 1,444,438 2,281,819 1,514,856 1,147,095 1,445,899 763,941 1,112,178 1,131,358 1,120,666 2,414,231 4,006,392 1,483,865 2,457,637 3,146,392 1,942,622 208,461 433,921 117,005 225,774 403,647 260,625 44,830 21,793 18,954 35,025 10,794 12,676 75,525 50,483 36,528 55,672 58,961 57,360 76,639 32,862 26,855 64,718 16,584 52,653 275,469 190,631 109,610 227,110 179,163 152,971 40,262 22,590 22,161 22,264 9,702 15,960 40,751 18,594 14,011 29,612 9,936 14,045 94,209 73,738 65,139 111,997 36,442 78,759 21,403 13,413 12,002 12,498 6,624 6,953 41,864 21,164 16,574 34,272 13,568 15,901 92,901 62,279 46,280 66,917 29,953 39,153 362,060 233,580 455,490 268,620 256,940 251,110 ANNEX F TABLE 2-B1 CY 1994 EXCISE TAX GOAL ALLOCATION BY PRODUCT BY REGION (EXISTING AND NEW MEASURES) In Thousand Pesos CY 1994 ALCOHOL TOBACCO FUELS REVENUE REGION GOAL & OILS TOTAL 32,883,000 8,854,000 10,999,000 8,134,000 RR 1 - Baguio City 166,776 155,830 330 RR 2 - CAR 32,470 RR 3 - Tuguegarao Cagayan 499 RR 4 - San Fernando Pampanga 2,753,674 2,753,594 RR 5 - Valenzuela 1,717,223 1,650,385 41,686 RR 6 - Manila 454,511 351,504 660 23,587 RR 7 - Quezon City 8,359,473 1,771 6,220,484 RR 8 - Makati 15,167,205 16,823 4,735,400 8,110,413 RR 9 - San Pablo City 1,499,001 1,282,945 RR 10 - Legaspi City 1,144 110 RR 11 - Iloilo City 1,101 RR 12 - Bacolod City 449,365 448,898 RR 13 - Cebu City 1,948,092 1,936.370 RR 14 - Tacloban City 2,700 RR 15 - Zamboanga City 1,368 RR 16 - Cagayan de Oro 257,837 255,880 RR 17 - Butuan City 60,929 RR 18 - Cotabato City 2,451 RR 19 - Davao City 7,276 330 cont. . . . MINING AUTOMOBILES TOBACCO MISCELLANEOUS NEW MEASURES INSP. FEE (CIGARETTES) 7,042 3,574 32,470 293 206 80 12,665 397 12,091 77,696 7 1,058 20,195 854,885 6,477 19,634 1,236,027 244,645 1,011,413 2,435 4,173 1,041,882 3,374 212,683 1,026 8 1,076 25 391 76 11,688 34 2,700 1,368 1,957 60,929 2,445 6 6,946 ANNEX G TABLE 2-B2 CY 1994 EXCISE TAX GOAL ALLOCATION BY REGION ON EXISTING AND NEW MEASURES In Thousand Pesos CY 1994 JANUARY FEBRUARY MARCH APRIL MAY GOAL GRAND TOTAL 32,883,000 2,791,775 2,627,357 2,854,253 2,775,334 2,748,928 EXISTING MEASURES 30,593,000 2,597,353 2,444,386 2,655,482 2,582,058 2,557,484 RR 1 - Baguio City 166,776 14,160 13,325 14,476 14,076 13,942 RR 2 - CAR 32,470 2,757 2,594 2,818 2,740 2,714 RR 3 - Tuguegarao Cagayan 499 44 41 45 43 31 RR 4 - San Fdo. Pampanga 2,753,674 233,787 220,019 239,019 232,410 230,207 RR 5 - Valenzuela 1,705,132 144,765 136,240 148,005 143,913 142,549 RR 6 - Manila 454,511 38,583 36,314 39,452 38,361 37,998 RR 7 - Quezon City 7,123,446 604,781 569,163 618,315 601,219 595,520 RR 8 - Makati 14,125,229 1,199,235 1,128,606 1,226,070 1,192,169 1,180,869 RR 9 - Sn. Pablo City 1,499.001 127,265 119,769 130,113 126,516 125,317 RR 10 - Legaspi City 1,144 97 91 99 97 96 RR 11 - Iloilo City 1,101 93 89 96 93 92 RR 12 - Bacolod City 449,365 38,151 35,904 39,005 37,926 37,567 RR 13 - Cebu City 1,948,092 165,394 155,653 169,094 164,419 162,860 RR 14 - Tacloban City 2,700 232 219 238 231 191 RR 15 - Zamboanga City 1,368 120 113 123 120 69 RR 16 - Cagayan de Oro 257,897 21,890 20,601 22,380 21,761 21,555 RR 17 - Butuan City 60,929 5,173 4,868 5,289 5,142 5,094 RR 18 - Cotabato City 2,451 208 196 213 207 205 RR 19 - Davao City 7,276 618 581 632 614 608 NEW MEASURES (CIGARETTES) 2,290,000 194,422 182,971 198,771 193,276 191,444 RR 5 - Valenzuela 12,091 1,027 966 1,049 1,020 1,011 RR 7 - Quezon City 1,236,028 104,939 98,759 107,287 104,321 103,332 RR 8 - Makati 1,041,881 88,456 83,246 90,435 87,935 87,101 cont. . . . JUNE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER 2,716,144 2,670,106 2,591,189 2,515,558 2,765,469 2,630,648 3,196,238 2,526,990 2,484,158 2,410,737 2,340,373 2,572,880 2,447,448 2,973,650 13,776 13,542 13,142 12,758 14,026 13,342 16,211 2,682 2,637 2,559 2,484 2,731 2,598 3,156 42 41 40 39 43 41 50 227,453 223,598 216,990 210,656 231,584 220,294 267,657 140,844 138,457 134,364 130,443 143,402 136,411 165,739 37,543 36,907 35,816 34,771 38,225 36,361 44,179 588,397 578,424 561,328 544,944 599,082 569,876 692,399 1,166,744 1,146,968 1,113,068 1,080,580 1,187,932 1,130,018 1,372,972 123,818 121,719 118,121 114,674 126,066 119,920 145,703 95 93 90 88 96 92 111 91 89 87 84 93 88 107 37,118 36,448 35,410 34,376 37,792 35,949 43,678 160,912 158,185 153,510 149,029 163,835 155,847 189,355 226 222 216 209 230 219 266 117 115 112 108 119 113 138 21,297 20,936 20,318 19,725 21,684 20,627 25,062 5,033 4,947 4,801 4,661 5,124 4,874 5,922 202 199 193 188 206 196 238 601 591 573 557 612 582 707 189,154 185,948 180,452 175,185 192,589 183,200 222,588 999 982 953 925 1,017 967 1,175 102,096 100,365 97,399 94,556 103,950 98,882 120,142 86,059 84,601 82,100 79,704 87,622 83,351 101,271 ANNEX H TABLE 2-C1 CY 1994 VAT COLLECTION GOAL BY REGION ON EXISTING AND NEW MEASURES (In Thousand Pesos) REVENUE REGION CY 1994 JANUARY FEBRUARY MARCH APRIL MAY JUNE GOALS GRAND TOTAL P28,821,000 2,205,547 1,961,843 1,899,055 1,929,615 2,061,251 2,052,639 1. BAGUIO CITY 387,043 18,950 22,164 25,914 32,048 46,645 48,834 2. CORDILLERA ADMINISTRATIVE REGION 28,200 1,815 2,018 2,487 2,526 3,233 3,345 3. TUGUEGARAO, CAGAYAN 38,765 3,546 3,010 2,672 2,409 2,057 2,237 4. SAN FERNANDO, PAMPANGA 468,360 34,954 33,276 34,355 33,847 32,001 31,560 5. VALENZUELA, BULACAN 1,170,682 97,088 97,025 96,138 99,532 93,348 89,416 6. MANILA 2,075,064 173,184 159,952 169,340 166,045 169,467 167,245 7. QUEZON CITY 8,243,424 784,508 594,102 568,781 543,795 584,107 585,853 8. MAKATI 9,772,755 790,840 757,265 748,800 794,688 799,320 810,927 9. SAN PABLO CITY 963,828 79,894 90,683 56,584 59,995 70,540 96,675 10. LEGASPI CITY 33,410 2,984 2,931 2,907 2,482 2,599 2,740 11. ILOILO CITY 327,549 25,134 19,971 15,806 16,945 26,739 31,059 12. BACOLOD CITY 733,829 69,227 61,185 59,697 54,889 65,284 60,796 13. CEBU CITY 750,936 60,869 55,827 56,913 58,179 57,511 56,627 14. TACLOBAN CITY 35,437 2,822 2,388 2,167 2,223 2,409 2,736 15. ZAMBOANGA CITY 49,862 4,082 4,208 4,271 4,079 3,964 3,826 16. CAGAYAN DE ORO CITY 318,165 24,783 26,127 25,549 29,607 31,090 30,611 17. BUTUAN CITY 144,579 12,450 11,775 10,247 9,382 9,930 11,260 18. COTABATO CITY 63,931 5,497 4,973 4,490 4,657 4,254 4,525 19. DAVAO CITY 170,631 12,921 12,965 11,966 12,287 12,174 12,365 cont. . . . JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER 2,032,211 1,970,533 1,974,619 1,972,662 2,738,142 3,022,883 42,503 29,550 18,854 17,465 34,171 49,945 3,258 2,064 1,471 1,497 2,197 2,287 2,770 3,944 3,923 3,616 3,970 4,612 30,864 21,598 19,382 19,622 87,608 89,291 91,146 96,214 94,556 89,859 102,830 123,530 167,990 170,999 173,620 173,735 194,042 189,445 595,082 605,654 615,774 603,119 1,041,527 1,121,120 781,026 737,491 767,374 796,412 969,141 1,019,471 95,133 91,657 75,960 73,300 53,795 119,613 2,800 2,891 2,867 2,936 2,573 2,698 29,941 28,081 22,442 20,924 28,988 61,519 69,836 62,975 60,537 49,603 55,384 64,417 57,046 56,086 56,105 59,098 88,246 88,428 2,963 3,304 3,030 3,120 3,631 4,674 3,890 4,152 4,199 4,183 4,327 4,654 27,006 23,005 21,549 20,113 27,636 31,090 12,377 12,460 12,000 11,434 13,432 17,829 4,469 5,171 4,844 4,678 6,547 9,827 12,110 13,237 16,128 17,948 18,096 18,434 ANNEX I TABLE 2 C-2 CY 1994 VAT COLLECTION GOAL BY REGION ON EXISTING MEASURES In Thousand Pesos REVENUE REGION CY 1994 JANUARY FEBRUARY MARCH APRIL MAY JUNE GOALS GRAND TOTAL P24,457,000 2,089,039 1,858,208 1,798,737 1,827,683 1,952,365 1,944,208 1. BAGUIO CITY 366,597 17,949 20,993 24,545 30,355 44,181 46,254 2. CORDILLERA ADMINISTRATIVE REGION 26,710 1,719 1,912 2,355 2,393 3,062 3,169 3. TUGUEGARAO, CAGAYAN 36,717 3,358 2,851 2,531 2,282 1,948 2,119 4. SAN FERNANDO, PAMPANGA 443,619 33,108 31,518 32,540 32,059 30,311 29,893 5. VALENZUELA, BULACAN 1,108,840 91,959 91,900 91,060 94,274 88,417 84,692 6. MANILA 1,965,448 164,036 151,503 160,394 157,273 160,515 158,410 7. QUEZON CITY 7,807,963 743,066 562,718 538,735 515,069 553,252 554,905 8. MAKATI 9,298,732 749,064 717,262 709,244 752,708 799,320 768,090 9. SAN PABLO CITY 912,914 75,674 85,893 53,595 56,826 66,814 91,568 10. LEGASPI CITY 31,645 2,827 2,776 2,753 2,351 2,462 2,596 11. ILOILO CITY 310,246 23,806 18,916 14,971 16,050 25,326 29,419 12. BACOLOD CITY 695,065 65,570 57,953 56,544 51,989 61,836 57,584 13. CEBU CITY 711,268 57,653 52,878 53,909 55,106 54,473 53,636 14. TACLOBAN CITY 33,565 2,673 2,262 2,024 2,105 2,282 2,591 15. ZAMBOANGA CITY 47,200 3,866 3,984 4,046 3,863 3,754 3,624 16. CAGAYAN DE ORO CITY 301,358 23,474 24,747 24,199 28,043 29,447 28,994 17. BUTUAN CITY 136,941 11,792 11,153 9,705 8,887 9,406 10,665 18. COTABATO CITY 60,554 5,207 4,710 4,252 4,411 4,030 4,286 19. DAVAO CITY 161,618 12,238 12,280 11,334 11,638 11,530 11,712 cont. . . . JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER 1,924,859 1,866,439 1,870,309 1,868,456 2,593,499 2,863,199 40,257 27,989 17,858 16,542 32,366 47,307 3,086 1,955 1,394 1,418 2,081 2,166 2,624 3,735 3,715 3,425 3,760 4,369 29,234 20,457 18,359 18,585 82,980 84,575 86,332 91,131 89,561 85,112 97,398 117,004 159,116 161,966 164,448 164,558 183,791 179,438 563,647 573,660 583,246 571,259 986,508 1,061,897 739,768 698,533 726,837 754,342 917,946 965,617 90,108 86,815 71,947 69,428 50,953 113,294 2,653 2,739 2,716 2,781 2,437 2,555 28,360 26,597 21,256 19,818 27,457 58,269 66,147 59,649 57,339 46,982 52,458 61,014 54,032 53,124 53,141 55,976 83,584 83,757 2,806 3,130 2,870 2,955 3,440 4,427 3,684 3,933 3,977 3,962 4,099 4,406 25,579 21,790 20,411 19,051 26,176 29,447 11,724 11,802 11,369 10,830 12,722 16,887 4,232 4,898 4,588 4,431 6,201 9,308 11,471 12,537 15,276 17,000 17,140 17,460 ANNEX J TABLE 2-C3 CY 1994 VAT COLLECTION GOAL BY REGION ON NEW MEASURES (3%/6%) In Thousand Pesos REVENUE REGION CY 1994 JANUARY FEBRUARY MARCH APRIL MAY JUNE GOALS GRAND TOTAL P1,364,000 116,509 103,635 100,318 101,932 108,886 108,431 1. BAGUIO CITY 20,446 1,001 1,171 1,369 1,693 2,464 2,580 2. CORDILLERA ADMINISTRATIVE REGION 1,490 96 107 131 133 171 117 3. TUGUEGARAO, CAGAYAN 2,048 187 159 141 127 109 118 4. SAN FERNANDO, PAMPANGA 24,741 1,846 1,758 1,815 1,788 1,690 1,667 5. VALENZUELA, BULACAN 61,842 5,129 5,125 5,079 5,258 4,931 4,723 6. MANILA 109,616 9,148 8,450 8,945 8,771 8,952 8,835 7. QUEZON CITY 435,461 41,442 31,384 30,046 28,726 30,856 30,948 8. MAKATI 518,603 41,776 40,003 39,556 41,980 44,579 42,837 9. SAN PABLO CITY 50,914 4,220 4,790 2,989 3,169 3,726 5,107 10. LEGASPI CITY 1,765 158 155 154 131 137 145 11. ILOILO CITY 17,303 1,328 1,055 835 895 1,412 1,641 12. BACOLOD CITY 38,765 3,657 3,232 3,154 2,899 3,449 3,212 13. CEBU CITY 39,668 3,215 2,949 3,007 3,073 3,038 2,991 14. TACLOBAN CITY 1,872 149 126 113 117 127 145 15. ZAMBOANGA CITY 2,632 216 222 226 215 209 202 16. CAGAYAN DE ORO CITY 16,807 1,309 1,880 1,350 1,564 1,642 1,617 17. BUTUAN CITY 7,637 658 622 541 496 525 595 18. COTABATO CITY 3,377 290 263 237 246 225 239 19. DAVAO CITY 9,014 683 685 632 649 643 653 cont. . . . JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER 107,352 104,094 104,310 104,206 144,643 159,684 2,245 1,561 996 923 1,805 2,638 172 109 78 79 116 121 146 208 207 191 210 244 1,630 1,141 1,024 1,037 4,628 4,717 4,815 5,083 4,995 4,747 5,432 6,525 8,874 9,033 9,171 9,178 10,250 10,007 31,435 31,994 32,528 31,860 55,019 59,223 41,258 38,958 40,537 42,071 51,195 53,854 5,025 4,842 4,013 3,872 2,842 6,319 148 153 151 155 136 143 1,582 1,483 1,185 1,105 1,531 3,250 3,689 3,327 3,198 2,620 2,926 3,403 3,013 2,963 2,964 3,122 4,662 4,671 157 175 160 165 192 247 205 219 222 221 229 246 1,427 1,215 1,138 1,062 1,460 1,642 654 658 634 604 710 942 236 273 256 247 346 519 640 699 852 948 956 974 ANNEX K TABLE 2-D CY 1994 REVENUE REGIONS OTHER PERCENTAGE TAX MONTHLY GOAL ALLOCATION (IN THOUSAND PESOS) REVENUE REGION CY 1994 JANUARY FEBRUARY MARCH APRIL MAY JUNE GOALS GRAND TOTAL 14,849,000 3,458,590 194,661 77,058 3,251,322 210,224 118,428 1. BAGUIO CITY 78,749 16,217 896 1,556 17,093 1,280 931 2. CORDILLERA ADMINISTRATIVE REGION 45,091 10,362 899 1,152 7,524 799 927 3. TUGUEGARAO, CAGAYAN 36,412 8,766 771 503 7,391 456 498 4. SAN FERNANDO, PAMPANGA 150,190 39,488 935 904 36,790 913 793 5. VALENZUELA, BULACAN 389,693 102,735 1,767 2,501 74,833 2,745 1,494 6. MANILA 3,101,034 701,713 24,270 25,802 694,514 22,931 26,865 7. QUEZON CITY 1,861,049 488,930 44,938 6,541 277,258 79,343 5,448 8. MAKATI 7,571,359 1,720,639 101,134 24,006 1,777,647 88,814 61,996 9. SAN PABLO CITY 128,800 29,149 1,217 1,015 32,509 1,349 1,035 10. LEGAZPI CITY 60,782 11,120 1,287 1,170 13,001 922 907 11. ILOILO CITY 151,957 26,205 5,232 974 37,723 1,429 1,203 12. BACOLOD CITY 125,349 36,903 1,992 1,284 26,500 1,646 1,745 13. CEBU CITY 688,480 160,142 2,926 3,213 149,521 1,711 1,848 14. TACLOBAN CITY 46,164 10,452 885 500 9,142 713 631 15. ZAMBOANGA CITY 51,385 13,415 527 350 11,196 254 657 16. CAGAYAN DE ORO CITY 114,600 27,657 874 1,017 25,959 1,417 634 17. BUTUAN CITY 22,609 4,709 414 238 5,208 389 255 18. COTABATO CITY 76,927 16,707 1,951 749 16,415 1,041 1,697 19. DAVAO CITY 148,371 33,279 1,744 3,583 31,098 2,614 2,962 cont. . . . JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER 3,437,592 263,689 154,135 3,513,085 86,628 83,589 17,314 1,697 1,978 17,570 1,391 825 12,141 1,276 602 8,250 460 697 7,715 880 958 7,538 455 482 39,108 1,127 888 27,065 1,752 426 74,979 19,618 1,445 102,096 4,400 1,080 762,989 28,621 25,905 737,441 23,692 26,291 414,799 79,996 9,467 409,353 25,947 19,028 1,744,450 106,504 82,191 1,837,663 12,781 13,534 30,451 2,310 2,312 24,566 1,995 891 14,094 2,266 4,391 9,900 1,163 561 33,970 1,825 3,427 36,418 2,050 1,494 24,746 1,982 2,772 23,944 1,043 1,391 164,618 4,083 4,306 176,290 3,372 10,392 9,237 985 1,128 9,868 919 1,705 9,299 464 2,785 11,615 568 255 27,326 2,747 1,561 23,543 1,086 779 3,765 595 945 5,488 402 201 15,097 2,749 3,171 16,037 688 625 31,488 3,962 3,903 28,441 2,465 2,931 ANNEX L TABLE 2-E1 CY 1994 OTHER TAXES MONTHLY GOAL ALLOCATION BY REGION ON EXISTING AND NEW MEASURES In Thousand Pesos REVENUE REGION CY 1994 JANUARY FEBRUARY MARCH APRIL MAY JUNE GOALS GRAND TOTAL P 14,965,000 1,066,315 886,067 923,389 1,604,033 1,068,669 1,022,397 REVENUE REGION TOTALS 14,119,000 995,815 815,567 852,889 1,533,533 998,169 951,897 1. BAGUIO CITY 103,423 22,661 4,698 5,015 7,784 5,229 6,822 2. CORDILLERA ADMINISTRATIVE REGION 40,582 2,712 1,983 2,853 2,376 7,540 4,717 3. TUGUEGARAO, CAGAYAN 24,047 1,567 1,779 1,919 3,155 1,922 2,055 4. SAN FERNANDO, PAMPANGA 148,940 12,098 10,813 12,281 12,959 11,757 11,953 5. VALENZUELA, BULACAN 348,099 26,032 27,426 35,409 17,454 30,396 21,629 6. MANILA 5,211,208 255,072 240,682 243,104 870,524 254,136 292,202 7. QUEZON CITY 1,886,957 180,732 94,405 120,359 119,525 151,660 90,122 8. MAKATI 5,056,282 388,121 344,246 321,710 406,803 440,114 407,452 9. SAN PABLO CITY 314,660 18,091 27,643 22,283 18,247 30,935 24,459 10. LEGASPI CITY 41,320 3,077 2,573 2,849 3,271 3,737 3,148 11. ILOILO CITY 67,881 6,861 5,009 4,042 5,781 4,004 7,939 12. BACOLOD CITY 100,571 6,922 5,231 11,035 8,535 6,057 7,524 13. CEBU CITY 445,961 42,485 28,146 45,069 32,518 26,243 40,974 14. TACLOBAN CITY 33,461 3,408 1,959 2,170 2,088 2,500 3,090 15. ZAMBOANGA CITY 36,267 4,327 2,779 2,712 2,368 3,017 2,835 16. CAGAYAN DE ORO CITY 82,739 7,453 4,993 5,877 6,053 6,739 8,152 17. BUTUAN CITY 16,271 1,341 1,673 1,296 1,289 1,262 1,104 18. COTABATO CITY 48,567 3,202 2,806 4,221 4,192 3,436 4,043 19. DAVAO CITY 111,762 9,652 6,722 8,685 8,613 7,482 11,677 TRAVEL TAXES 846,000 70,500 70,500 70,500 70,500 70,500 70,500 cont. . . . JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER 1,199,952 1,097,987 1,005,520 1,244,307 1,926,760 1,919,605 1,129,452 1,027,487 935,020 1,173,807 1,856,260 1,849,105 6,991 6,297 6,132 6,478 5,320 19,996 3,267 2,687 2,575 2,554 2,675 4,645 2,577 1,890 2,015 1,826 1,731 1,611 15,358 10,520 12,514 14,869 10,974 12,843 29,349 25,343 27,038 19,193 67,469 21,362 289,352 282,653 274,802 346,232 1,067,982 794,467 274,011 161,244 100,959 200,628 240,411 152,902 403,644 430.185 406.951 468,906 364,940 673,210 25,523 16,802 17,613 22,707 24,505 65,852 3,966 3,273 4,012 3,475 4,328 3,611 5,201 9,460 4,442 5,278 5,069 4,795 9,145 8,732 8,091 9,051 5,837 14,410 30,616 35,775 37,290 42,764 30,236 53,846 3,943 2,606 2,894 3,414 2,652 2,736 3,029 3,205 3,716 3,086 2,164 3,030 6,543 7,893 6,495 8,137 7,172 7,231 1,047 1,275 1,112 1,670 1,870 1,332 6,113 4,511 4,360 4,307 3,550 3,828 9,777 13,134 12,009 9,234 7,375 7,401 70,500 70,500 70,500 70,500 70,500 70,500 ANNEX M TABLE 2-E2 CY 1994 OTHER TAXES MONTHLY GOAL ALLOCATION BY REGION ON EXISTING MEASURES In Thousand Pesos CY 1994 JANUARY FEBRUARY MARCH APRIL MAY JUNE GOALS GRAND TOTAL 8,898,000 638,408 535,614 556,899 945,067 639,751 613,362 REVENUE REGION TOTALS P8,052,000 567,908 465,114 486,399 874,567 569,251 542,862 1. BAGUIO CITY 58,982 12,924 2,679 2,860 4,439 2,982 3,890 2. CORDILLERA ADMINISTRATIVE REGION 23,144 1,546 1,131 1,627 1,355 4,300 2,690 3.TUGUEGARAO, CAGAYAN 13,714 893 1,015 1,095 1,799 1,096 1,172 4. SAN FERNANDO, PAMPANGA 84,940 6,899 6,167 7,004 7,391 6,705 6,817 5. VALENZUELA, BULACAN 198,519 14,846 15,641 20,193 9,954 17,335 12,335 6. MANILA 2,971,928 145,466 137,260 138,641 496,456 144,933 166,641 7. QUEZON CITY 1,076,123 103,071 53,839 68,640 68,164 86,491 51,396 8. MAKATI 2,883,574 221,344 196,322 183,469 231,998 250,995 232,368 9. SAN PABLO CITY 179,449 10,317 15,765 12,708 10,406 17,642 13,949 10. LEGASPI CITY 23,565 1,755 1,468 1,625 1,865 2,131 1,795 11. ILOILO CITY 38,712 3,913 2,857 2,305 3,297 2,284 4,528 12. BACOLOD CITY 57,355 3,948 2,983 6,293 4,867 3,454 4,291 13. CEBU CITY 254,329 24,229 16,052 25,702 18,545 14,967 23,367 14. TACLOBAN CITY 19,082 1,944 1,117 1,238 1,191 1,426 1,762 15. ZAMBOANGA CITY 20,683 2,468 1,585 1,546 1,350 1,721 1,617 16. CAGAYAN DE ORO CITY 47,186 4,251 2,848 3,352 3,452 3,843 4,649 17. BUTUAN CITY 9,279 765 954 739 735 720 630 18. COTABATO CITY 27,698 1,826 1,600 2,407 2,391 1,959 2,305 19. DAVAO CITY 63,737 5,504 3,834 4,953 4,912 4,267 6,659 TRAVEL TAXES 846,000 70,500 70,500 70,500 70,500 70,500 70,500 cont. . . . JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER 714,621 656,471 503,737 739,917 1,129,116 1,125,036 644,121 585,971 533,237 669,417 1,058,616 1,054,536 3,987 3,591 3,497 3,694 3,034 11,404 1,863 1,532 1,469 1,456 1,526 2,649 1,470 1,078 1,149 1,042 987 919 8,759 6,000 7,137 8,480 6,259 7,324 16,738 14,453 15,419 10,946 38,477 12,182 165,016 161,196 156,719 197,454 609,065 453,081 156,267 91,957 57,576 114,417 137,105 87,199 230,196 245,333 232,082 267,415 208,124 383,928 9,582 10,044 12,949 13,975 37,555 2,262 1,866 2,288 1,982 2,468 2,059 2,966 5,395 2,533 3,010 2,891 2,735 5,216 4,980 4,614 5,162 3,329 8,218 17,460 20,402 21,266 24,388 17,243 30,708 2,249 1,486 1,651 1,947 1,512 1,560 1,727 1,828 2,119 1,760 1,234 1,728 3,731 4,501 3,704 4,641 4,090 4,124 597 727 634 952 1,066 760 3,486 2,573 2,486 2,456 2,024 2,183 5,576 7,490 6,849 5,266 4,206 4,221 70,500 70,500 70,500 70,500 70,500 70,500 ANNEX N TABLE 2-E3 CY 1994 OTHER TAXES MONTHLY GOAL ALLOCATION BY REGION ON NEW MEASURES In Thousand Pesos CY 1994 JANUARY FEBRUARY MARCH APRIL MAY JUNE GOALS REVENUE REGION TOTALS 6,067,000 427,906 350,453 366,491 658,966 428,918 409,034 1. BAGUIO CITY 44,441 9,738 2,019 2,155 3,345 2,247 2,931 2. CORDILLERA ADMINISTRATIVE REGION 17,438 1,165 852 1,226 1,021 3,240 2,027 3. TUGUEGARAO, CAGAYAN 10,333 673 765 825 1,356 826 883 4. SAN FERNANDO, PAMPANGA 64,000 5,199 4,646 5,277 5,569 5,052 5,136 5. VALENZUELA, BULACAN 149,580 11,186 11,785 15,215 7,500 13,061 9,294 6. MANILA 2,239,280 109,606 103,422 104,463 374,068 109,203 125,561 7. QUEZON CITY 810,834 77,661 40,566 51,719 51,360 65,169 38,726 8. MAKATI 2,172,708 166,777 147,924 138,240 174,805 189,119 175,084 9. SAN PABLO CITY 135,211 7,774 11,879 9,575 7,841 13,293 10,510 10. LEGASPI CITY 17,755 1,322 1,106 1,224 1,405 1,606 1,353 11. ILOILO CITY 29,169 2,948 2,152 1,737 2,484 1,721 3,412 12. BACOLOD CITY 43,216 2,974 2,248 4,742 3,667 2,603 3,233 13. CEBU CITY 191,631 18,256 12,095 19,366 13,973 11,277 17,607 14. TACLOBAN CITY 14,378 1,465 842 933 897 1,074 1,328 15. ZAMBOANGA CITY 15,584 1,860 1,194 1,165 1,018 1,296 1,218 16. CAGAYAN DE ORO CITY 35,553 3,203 2,146 2,525 2,601 2,896 3,503 17. BUTUAN CITY 6,992 576 719 557 554 542 475 18. COTABATO CITY 20,870 1,376 1,206 1,814 1,802 1,476 1,737 19. DAVAO CITY 48,025 4,147 2,889 3,732 3,701 3,215 5,017 cont. . . . JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER 485,331 441,516 401,782 504,390 797,643 794,569 3,004 2,706 2,635 2,784 2,286 8,592 1,404 1,155 1,107 1,097 1,150 1,996 1,107 812 866 785 744 692 6,599 4,521 5,377 6,389 4,716 5,519 12,612 10,890 11,618 8,247 28,992 9,179 124,336 121,457 118,084 148,777 458,917 341,386 117,744 69,287 43,383 86,211 103,306 65,703 173,448 184,856 174,869 201,491 156,816 289,281 10,967 7,220 7,568 9,757 10,530 28,297 1,704 1,406 1,724 1,493 1,860 1,551 2,235 4,065 1,909 2,268 2,178 2,060 3,930 3,752 3,477 3,889 2,508 6,192 13,156 15,373 16,024 18,376 12,992 23,138 1,694 1,120 1,244 1,467 1,140 1,176 1,301 1,377 1,597 1,326 930 1,302 2,812 3,392 2,791 3,497 3,082 3,107 450 548 478 718 804 572 2,627 1,938 1,873 1,851 1,525 1,645 4,201 5,644 5,160 2,968 3,169 3,180