Allocation of the CY 2007 BIR Collection Goal by Implementing Office

April 25, 2007 REVENUE MEMORANDUM ORDER NO. 07-07 TO : All Assistant Commissioners, Regional Directors, Revenue District Officers and Other Officers Concerned SUBJECT : Allocation of the CY 2007 BIR Collection Goal by Implementing Office I. CY 2007 Overall Collection Goal The overall CY 2007 collection goal of the Bureau as set by the Department of Finance (DOF) is P765,859 million. This is 17.33% higher than CY 2006 actual collection of P652,750 million. Out of the P765,859 million, P730,470 million is for BIR Operations and P35,389 million is for Non-BIR Operations. Under BIR Operations, P27,549 million accounts for the goal on Republic Act (RA) No. 9337 (New VAT Law) based on the National Government Revenue Program (NGRP) run date February 14, 2007. The breakdown of the goal, by major tax type, is as follows: CY 2007 Goals (in Millions) TAX CLASSIFICATION Non-BIR Total BIR Operations Operations TOTAL P765,859 730,470 35,389 I. INCOME TAXES 433,424 403,033 30,391 II. EXCISE TAXES 58,720 58,720 III. VALUE-ADDED TAXES 183,254 183,254 IV. PERCENTAGE TAXES 46,778 46,778 V. OTHER TAXES 43,684 38,686 4,998 II. Data Used The following data were used in the computation of the final goal allocation: A. Actual CY 2006 collection based on BIR Form 12.09 reports from the Revenue Accounting Division (RAD) dated March 13, 2007; B. Collection Data Considered as Refinements: 1. Reconciled CY 2006 Collection data on Enlisted/Delisted Large Taxpayers by Revenue District Office as of April 20, 2007 (Sources: Regional Offices and Large Taxpayer Service); 2. Tax payments of transferred taxpayers (regular transfers) in CY 2006 (100% considered) per reports of implementing offices; 3. Special Taxes: Tax on Treasury Bills, Travel Tax, Excise Taxes for CY 2006 (Source: RAD report, March 13, 2007); 4. Income Tax collections (corporate and branch profit remittance taxes) for CY 2006 from MALAMPAYA Consortium (Sources: RDO 53-Las Pias & Muntinlupa, RDO 44-Taguig & Pateros, Large Taxpayers Service (LTS)); 5. Non-recurring transactions for CY 2006, each of which accounts for at least 10% of the district's total collection for a particular month, per report (with supporting documents) of implementing offices; 6. Tax payments of closed establishments in CY 2006 per reports of implementing offices (100% considered); 7. Withholding Taxes of Local Government Units (LGUs) for CY 2006 by implementing office (Source: Withholding Tax Division, report dated February 21, 2007); 8. Withholding taxes on Wages (WW) for CY 2006 (Source: BIR Form 12.09 report, RAD, March 13, 2007); 9. Early payments in CY 2006 that have an effect in 2007 collection trend per reports of implementing offices; 10. Taxes from Independent Power Producers (IPPs) net of MALAMPAYA Consortium for CY 2006 per reports of implementing offices; 11. Withholding Taxes of National Government Agencies (NGAs) for CY 2006 paid thru Tax Remittance Advice (TRA), by implementing office (Source: RAD, February 27, 2007); 12. Tax subsidies thru Special Allotment Release Orders (SARO) for CY 2006 per reports of implementing offices; and 13. Other available data peculiar to selected implementing offices that may adversely affect their collection trends: Cost of Damages to Agricultural Sector by typhoons "Milenyo" and "Reming" as of Dec. 16, 2006 (Source: National Disaster Coordinating Council and Department of Agriculture); The amount considered as refinements is 10% of the total cost of Agricultural damages exceeding P100 million, from either typhoon "Milenyo" or "Reming," whichever is higher. C. Other Data Considered: 1. Estimates of Tax Subsidy of GOCCs/Commissaries for CY 2007 from National Tax Research Center (NTRC) as of April 2, 2007 report; 2. List of corporations registered with the Board of Investments (BOI) and Philippine Economic Zone Authority (PEZA) with expired Income Tax Holidays (ITH) for CY 2006 and CY 2007. Income tax potential was processed by the Statistics Division based on the CY 2005 income tax returns filed by said corporations and reviewed/validated by the Policy and Planning Service, as of April 10, 2007 (Sources: BOI, PEZA, Audit Information Tax Exemption and Incentives Division, various BIR implementing Offices); SECcIH 3. National Government Revenue Program (NGRP) dated February 14, 2007 from the Department of Finance (DOF); 4. CY 2007 Excise Taxes monthly allocation by product as provided by the LTS dated April 12, 2007; and 5. CY 2007 monthly program on the volume of issuance and corresponding taxes (Documentary Stamp Tax and Final Withholding Tax) on government securities as provided by the Bureau of Treasury (BTr) dated January 15, 2007. III. Goal Allocation Methodology A. General Methodology 1. The provisions in the Implementing Rules and Regulations of the Lateral Attrition Act served as the guide for the CY 2007 goal allocation. 2. The BIR goal was divided into BIR Operations and Non-BIR Operations . 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 2007 goal for BIR operations is P730,470 million, computed as follows: Total CY 2007 BIR Goal P765,859 M Less: CY 2007 Goal on Non- BIR Operations: Final Income Tax on T-Bills P30,391M DST on T-Bills 4,488 M Travel Taxes 510 M 35,389 CY 2007 Goal on BIR Operations P730,470 M 3. CY 2006 collections of implementing offices were refined by using the data enumerated in Section II.B. See Annex D. 4. Goals for CY 2007 (Annex D-1) were derived as follows: a) Selected data in Section II.B were given the applicable growth rates for CY 2007, as follows: LGUs-14%; withholding tax on wages - 12%; early payments - 0%; IPPs - 10%; and TRAs - 12%; b) Non-recurring collections for CY 2006 were given zero percent (0%) growth for LTS and on the total for all Revenue Regions and was attributed as "Goal from Other Sources, Including Non-Recurring" for CY 2007. The total goal for Revenue Regions on this item was allocated among the Regions proportionately to their goals on regular cash collections. c) Excise tax goal of P58,720 M was taken from the NGRP and was allocated as follows: P58,578 million was allocated to LTS and the remaining P142 million on mining and quarrying was allocated to implementing offices, where applicable, based on ratio and proportion of their CY 2006 actual collection; d) CY 2007 Goal on MALAMPAYA of P 9,897 million taken from the NGRP (consisting of corporate income tax and branch profit remittance taxes) was allocated to the LTS; and e) Potential collections due to the expiration of ITH that have revenue impact in CY 2007, as well as estimated revenues from tax subsidy, were allocated directly to the implementing units where these corporations are registered. 5. A resulting balancing growth rate was applied to the refined/regular cash collections for all implementing offices to arrive at the total goal for BIR operations. 6. MANCOM's independent assessment of the revenue potential by identified regions, taking into account the emerging economic developments therein. B. Goal Allocation by Major Tax Type CY 2007 total BIR goal by major tax type, from existing measures and administrative measures were based on the NGRP with run date February 14, 2007, as provided by the DOF (See Annex A). The breakdown of the goal for R.A. No. 9337, for each specific measure under said law, is shown in Annex B. Specific line items attributable to particular implementing offices were allocated directly to concerned offices. C. Goal Allocation by Quarter and by Major Tax Type (Annex C) 1. Quarterly goal allocation for Excise Taxes was provided by the LTS. 2. CY 2007 Quarterly allocation for DST and Final Withholding Tax on T-bills was based on the monthly goal provided by the BTr. 3. Total goal for Travel Tax culled from the NGRP was equally allocated among the four (4) quarters. 4. For the remaining tax types, goal allocation was based on the 2006 actual quarterly collections and adjustments for likely CY 2007 collection trend due to the impact of non-recurring transactions in CY 2006 and CY 2007 work programs. SCIAaT D. Goal Allocation by Implementing Offices 1. Balancing Growth Rate Following the general methodology in Section III.A above, a balancing growth of 26.63% was arrived at using the following formula: Balancing Growth Rate = [ (A-B)/B ] x 100% = [ (P460,318 M - P363,512 M)/P363,512 M] x 100% = 26.63% Where: A = 2007 Total Goal on regular Cash collections from BIR Operations B = 2006 Regular cash collections from BIR Operations. This balancing growth rate was applied to each of the implementing offices' total regular cash collections for CY 2006 to arrive at their corresponding goals on regular cash collections for CY 2007. 2. Quarterly Allocation of Goal by Implementing Office The CY 2007 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 2006 quarterly collections (net of CY 2006 tax subsidies, non-recurring collections which passed the 10% threshold, and aligned with the transfers of taxpayers). Details of quarterly allocations by major tax type and by implementing office are presented in Annexes E-1 to E-7. 3. Total Goal Allocation by Revenue District Office Presented in Annex F is the Total CY 2007 goal allocation by Revenue District Office (RDO), including the offices under the Large Taxpayers Service, using the same methodology shown in Annexes D and D-1 and MANCOM's assessment of the revenue potential of the revenue districts. The Implementing Offices shall prepare the breakdown by revenue district office, by period and by tax type following the goals in Annexes E-2 to E-7. This breakdown shall be submitted to The Assistant Commissioner, Policy and Planning Service, Attention: Chief, Statistics Division for consolidation not later than May 4, 2007 . IV. Crediting of Collections due to External Policy Changes and Transfer of Taxpayers Effected During the Year Affecting the Baseline for Goal Allocation A Memorandum on the crediting of collections due to transfer of taxpayers effected during the year and external policy changes beyond the control of the Bureau which will affect the collection performance of the concerned implementing offices shall follow immediately upon approval of this Order. DHEcCT V. List of Annexes Annex A Collection Goal By Major Tax Type, CY 2007 Annex B Details of Goal for R.A. No. 9337 (New VAT Law), CY 2007 Annex C Quarterly Collection Goal By Major Tax Type, BIR Operations and Non-BIR Operations, CY 2007 Annex D CY 2006 Collection Refinements for CY 2007 Goal Allocation By Implementing Office Annex D-1 Collection Goal Allocation By Implementing Office, CY 2007 Annex E-1 Quarterly Collection Goal Allocation By Implementing Office and Major Tax Type, CY 2007 Annex E-2 Quarterly Total Collection Goal By Implementing Office, CY 2007 Annex E-3 Quarterly Collection Goal For Income Taxes By Implementing Office, CY 2007 Annex E-4 Quarterly Collection Goal For Excise Taxes By Implementing Office, CY 2007 Annex E-5 Quarterly Collection Goal For Value-Added Tax By Implementing Office, CY 2007 Annex E-6 Quarterly Collection Goal For Percentage Taxes By Implementing Office, CY 2007 Annex E-7 Quarterly Collection Goal For Other Taxes By Implementing Office, CY 2007 Annex F Total Collection Goal By Revenue District Office, CY 2007 VI. Effectivity This Order takes effect immediately. (SGD.) JOSE MARIO C. BUAG Commissioner of the Internal Revenue ANNEX A COLLECTION GOAL BY MAJOR TAX TYPE, CY 2007 ANNEX B DETAILS OF GOAL FOR R.A. NO. 9337 (NEW VAT LAW), CY 2007 MEASURES TAX TYPE TOTAL (In Thousand Pesos) TOTAL P 27,549,000 A. VAT-related reforms 18,049,000 1. VAT rate increase VAT 23,499,000 2. Lifting of exemptions 16,030,000 a. Natural gas & indigenous fuels VAT 424,000 b. Coal VAT 27,000 c. Petroleum products VAT 3,028,000 d. Raw materials for petroleum products VAT 8,000 e. Electric power industry VAT 10,073,000 f. Electric cooperatives VAT 635,000 g. Domestic transport of passengers by air & sea VAT 600,000 h. Medical services VAT 225,000 i. Legal services VAT 185,000 j. Non-food agricultural products VAT 42,000 k. Passenger cargo vessels more than 5 tons VAT 783,000 3. Other VAT reforms VAT 7,728,000 a. Spreading out of crediting of input VAT on capital equipment VAT 5,418,000 b. VAT withholding on government purchases VAT 2,310,000 4. Mitigating measures (29,208,000) a. Reduction of excise tax on kerosene, diesel Excise Tax (7,963,000) (Petroleum) b. Repeal of franchise tax on power distribution Franchise tax (3,181,000) (Percentage Tax) c. Repeal of Common Carriers Tax on Percentage Tax (81,000) domestic transport d. Repeal of Common Carriers Tax on Percentage Tax (47,000) international transport of passengers e. Increase in marginal threshold VAT (234,000) f. Increase in presumptive input tax for agro VAT (10,000) g. Input claims on VATable entities VAT (17,692,000) consuming petroleum products B. Non-VAT-related reforms 9,500,000 1. Corporate income tax rate increase Corporate Income Tax 9,030,000 2. Gross receipts tax on: Percentage Tax 397,000 a. royalties, rentals of property, real or personal, profits, from exchange and all other items treated as gross income 1/ b. net trading gains within the taxable year on foreign currency, debt securities, derivatives and other similar financial instruments 2/ 3. PAGCOR tax exemption Corporate Income Tax 73,000 Note: Based on NGRP (February 14, 2007) 1/ Alphanumeric Tax Code (ATC)- PT 103 2/ Alphanumeric Tax Code (ATC)- PT 104 ANNEX C QUARTERLY COLLECTION GOAL BY MAJOR TAX TYPE, BIR OPERATIONS AND NON-BIR OPERATIONS, CY 2007 (In Thousand Pesos) TAX TYPE CY First Second Third Fourth Quarter Quarter Quarter Quarter GRAND TOTAL P 765,859,000 153,136,502 218,113,050 186,267,120 208,342,328 I. FROM BIR OPERATIONS P 730,470,000 143,503,374 209,188,228 176,555,056 201,223,342 A. Taxes on Net income & Profits 403,032,500 70,881,314 122,758,941 98,839,392 110,552,853 B. Excise Taxes 58,720,000 13,087,140 13,332,933 15,591,304 16,708,623 C. Value-Added Tax 183,253,500 40,199,494 51,160,185 42,158,798 49,735,023 D. Percentage Taxes 46,778,000 10,679,136 13,399,927 10,566,564 12,132,373 E. Other Taxes 38,686,000 8,656,290 8,536,242 9,398,998 12,094,470 II. FROM NON-BIR OPERATIONS 35,389,000 9,633,128 8,924,822 9,712,064 7,118,986 A. Taxes on Net income & Profits 30,391,000 8,285,628 7,528,322 8,648,564 5,928,486 T-Bills 30,391,000 8,285,628 7,528,322 8,648,564 5,928,486 B. Other Taxes 4,998,000 1,347,500 1,396,500 1,063,500 1,190,500 Travel Tax 510,000 127,500 127,500 127,500 127,500 DST Attributed to T-Bills 4,488,000 1,220,000 1,269,000 936,000 1,063,000 ANNEX D CY 2006 COLLECTION REFINEMENTS FOR CY 2007 GOAL ALLOCATION BY IMPLEMENTING OFFICE ANNEX D-1 COLLECTION GOAL ALLOCATION BY IMPLEMENTING OFFICE, CY 2007 ANNEX E-1 TOTAL COLLECTION GOAL ALLOCATION BY IMPLEMENTING OFFICE AND MAJOR TAX TYPE, CY 2007 (In Thousand Pesos) IMPLEMENTING OFFICE TOTAL INCOME TAXES EXCISE TAXES VALUE-ADDED PERCENTAGE TAX TAXES OTHER TAXES GRAND TOTAL P 765,859,000 433,423,500 58,720,000 183,253,500 46,778,000 43,684,000 I. BIR OPERATIONS 730,470,000 403,032,500 58,720,000 183,253,500 46,778,000 38,686,000 A. Large Taxpayers Service 468,840,023 242,360,493 58,577,671 113,033,104 27,128,747 27,740,008 B. Revenue Regions 261,629,977 160,672,007 142,329 70,220,396 19,649,253 10,945,992 1 Calasiao, Pangasinan 4,634,391 2,715,223 1,712 1,389,380 235,433 292,643 2 Cordillera Adm. Region 3,108,272 2,334,150 2,679 586,232 94,332 90,879 3 Tuguegarao, Cagayan 2,127,829 1,319,902 934 558,461 125,175 123,357 4 San Fernando, Pampanga 11,498,869 7,810,943 14,906 2,720,941 454,704 497,375 5 Valenzuela, Metro Manila 10,341,697 5,720,258 728 3,763,729 329,808 527,174 6 Manila 26,577,435 14,243,877 8,384 7,590,308 3,416,645 1,318,221 7 Quezon City 58,875,864 33,867,194 1,640 15,808,043 6,547,703 2,651,284 8 Makati 70,394,123 42,727,405 19,062 20,441,966 5,658,081 1,547,609 9 San Pablo City 31,144,355 22,967,442 3,437 5,987,072 655,495 1,530,909 10 Legazpi City 3,186,124 1,966,213 3,280 962,268 141,946 112,417 11 Iloilo City 4,763,894 2,733,105 3,328 1,574,328 191,650 261,483 12 Bacolod City 3,842,457 2,163,833 3,404 1,200,817 201,553 272,850 13 Cebu City 9,114,847 5,788,783 9,982 2,131,172 573,259 611,651 14 Tacloban City 3,597,807 2,647,049 2,410 690,420 118,177 139,751 15 Zamboanga City 2,333,738 1,437,570 30,759 658,027 94,276 113,106 16 Cagayan de Oro City 4,044,447 2,516,825 458 1,032,488 208,915 285,761 17 Butuan City 1,975,398 1,146,141 32,452 568,537 104,079 124,189 18 Cotabato CIty 2,957,805 1,998,225 598 717,646 127,135 114,201 19 Davao City 7,110,625 4,567,869 2,176 1,838,561 370,887 331,132 II. NON-BIR OPERATIONS 35,389,000 30,391,000 - - - 4,998,000 T-Bills and Travel Tax 30,901,000 30,391,000 - - - 510,000 DST on T-Bills 4,488,000 - - - - 4,488,000 ANNEX E-2 QUARTERLY TOTAL COLLECTION GOAL BY IMPLEMENTING OFFICE, CY 2007 (In Thousand Pesos) IMPLEMENTING OFFICE CY First Second Third Fourth Quarter Quarter Quarter Quarter GRAND TOTAL P 765,859,000 153,136,502 218,113,050 186,267,120 208,342,328 I. BIR OPERATIONS 730,470,000 143,503,374 209,188,228 176,555,056 201,223,342 A. Large Taxpayers Service 468,840,023 90,215,522 136,183,510 110,677,447 131,763,544 B. Revenue Regions 261,629,977 53,287,852 73,004,718 65,877,609 69,459,798 1 CALASIAO, PANGASINAN 4,634,391 1,040,109 1,318,076 1,104,813 1,171,393 2 CORDILLERA ADMIN. REGION 3,108,272 656,075 864,772 704,973 882,452 3 TUGUEGARAO,CAGAYAN 2,127,829 449,736 588,940 521,984 567,169 4 SAN FERNANDO, PAMPANGA 11,498,869 2,396,162 3,352,788 2,705,622 3,044,297 5 VALENZUELA, METRO MANILA 10,341,697 2,062,795 2,841,814 2,503,988 2,933,100 6 MANILA 26,577,435 5,200,271 7,010,623 6,228,339 8,138,202 7 QUEZON CITY 58,875,864 12,389,802 15,937,088 14,898,876 15,650,098 8 MAKATI 70,394,123 13,555,689 20,876,069 18,951,138 17,011,227 9 SAN PABLO CITY 31,144,355 6,623,796 8,209,254 7,888,488 8,422,817 10 LEGASPI CITY 3,186,124 687,131 903,099 745,805 850,089 11 ILOILO CITY 4,763,894 1,045,302 1,290,697 1,212,874 1,215,021 12 BACOLOD CITY 3,842,457 869,300 1,022,574 902,095 1,048,488 13 CEBU CITY 9,114,847 1,902,509 2,488,844 2,144,830 2,578,664 14 TACLOBAN CITY 3,597,807 607,851 1,112,910 887,726 989,320 15 ZAMBOANGA CITY 2,333,738 479,450 665,395 593,445 595,448 16 CAGAYAN DE ORO CITY 4,044,447 773,810 1,097,539 1,021,081 1,152,017 17 BUTUAN CITY 1,975,398 451,640 571,178 462,319 490,261 18 COTABATO CITY 2,957,805 625,742 821,454 694,066 816,543 19 DAVAO CITY 7,110,625 1,470,682 2,031,604 1,705,147 1,903,192 II. NON-BIR OPERATIONS 35,389,000 9,633,128 8,924,822 9,712,064 7,118,986 T-Bills and Travel Tax 30,901,000 8,413,128 7,655,822 8,776,064 6,055,986 DST on T-Bills 4,488,000 1,220,000 1,269,000 936,000 1,063,000 ANNEX E-3 QUARTERLY COLLECTION GOAL FOR INCOME TAX BY IMPLEMENTING OFFICE, CY 2007 (In Thousand Pesos) IMPLEMENTING OFFICE CY First Second Third Fourth Quarter Quarter Quarter Quarter GRAND TOTAL P 433,423,500 79,166,942 130,287,263 107,487,956 116,481,339 I. BIR OPERATIONS 403,032,500 70,881,314 122,758,941 98,839,392 110,552,853 A. Large Taxpayers Service 242,360,493 39,683,508 77,240,330 58,044,419 67,392,236 B. Revenue Regions 160,672,007 31,197,806 45,518,611 40,794,973 43,160,617 1 CALASIAO, PANGASINAN 2,715,223 573,227 765,333 670,967 705,696 2 CORDILLERA ADMIN. REGION 2,334,150 471,785 677,407 532,658 652,300 3 TUGUEGARAO,CAGAYAN 1,319,902 269,227 385,282 323,290 342,103 4 SAN FERNANDO, PAMPANGA 7,810,943 1,474,892 2,467,086 1,845,630 2,023,335 5 VALENZUELA, METRO MANILA 5,720,258 1,028,580 1,731,926 1,379,402 1,580,350 6 MANILA 14,243,877 2,597,901 3,383,667 3,216,941 5,045,368 7 QUEZON CITY 33,867,194 6,822,341 9,034,050 8,837,705 9,173,098 8 MAKATI 42,727,405 7,913,945 12,671,476 11,922,934 10,219,050 9 SAN PABLO CITY 22,967,442 4,848,701 6,275,397 5,648,840 6,194,504 10 LEGASPI CITY 1,966,213 416,925 585,600 444,809 518,879 11 ILOILO CITY 2,733,105 550,262 781,429 672,822 728,592 12 BACOLOD CITY 2,163,833 500,268 619,889 485,206 558,470 13 CEBU CITY 5,788,783 1,107,236 1,722,442 1,355,239 1,603,866 14 TACLOBAN CITY 2,647,049 392,875 869,933 673,445 710,796 15 ZAMBOANGA CITY 1,437,570 275,846 436,529 369,775 355,420 16 CAGAYAN DE ORO CITY 2,516,825 468,555 750,946 623,089 674,235 17 BUTUAN CITY 1,146,141 252,027 370,511 252,965 270,638 18 COTABATO CITY 1,998,225 360,090 593,740 474,680 569,715 19 DAVAO CITY 4,567,869 873,123 1,395,968 1,064,576 1,234,202 II. NON-BIR OPERATIONS 30,391,000 8,285,628 7,528,322 8,648,564 5,928,486 ANNEX E-4 QUARTERLY COLLECTION GOAL FOR EXCISE TAXES BY IMPLEMENTING OFFICE, CY 2007 (In Thousand Pesos) IMPLEMENTING OFFICE CY First Second Third Fourth Quarter Quarter Quarter Quarter GRAND TOTAL P 58,720,000 13,087,140 13,332,933 15,591,304 16,708,623 I. BIR OPERATIONS 58,720,000 13,087,140 13,332,933 15,591,304 16,708,623 A. Large Taxpayers Service 58,577,671 13,070,483 13,287,919 15,559,188 16,660,081 B. Revenue Regions 142,329 16,657 45,014 32,116 48,542 1 CALASIAO, PANGASINAN 1,712 75 853 279 505 2 CORDILLERA ADMIN. REGION 2,679 646 843 620 570 3 TUGUEGARAO,CAGAYAN 934 53 284 229 368 4 SAN FERNANDO, PAMPANGA 14,906 2,756 11,073 476 601 5 VALENZUELA, METRO MANILA 728 111 329 231 57 6 MANILA 8,384 1,121 5,798 218 1,247 7 QUEZON CITY 1,640 263 344 559 474 8 MAKATI 19,062 - 2,788 4,182 12,092 9 SAN PABLO CITY 3,437 531 701 1,039 1,166 10 LEGASPI CITY 3,280 281 92 1,037 1,870 11 ILOILO CITY 3,328 510 950 576 1,292 12 BACOLOD CITY 3,404 419 560 1,004 1,421 13 CEBU CITY 9,982 1,974 2,510 2,925 2,573 14 TACLOBAN CITY 2,410 303 563 926 618 15 ZAMBOANGA CITY 30,759 3,950 6,105 12,860 7,844 16 CAGAYAN DE ORO CITY 458 90 102 91 175 17 BUTUAN CITY 32,452 3,135 10,505 4,059 14,753 18 COTABATO CITY 598 71 185 167 175 19 DAVAO CITY 2,176 368 429 638 741 II. NON-BIR OPERATIONS - - - - - ANNEX E-5 QUARTERLY COLLECTION GOAL FOR VALUE ADDED TAX BY IMPLEMENTING OFFICE, CY 2007 (In Thousand Pesos) IMPLEMENTING OFFICE CY First Second Third Fourth Quarter Quarter Quarter Quarter GRAND TOTAL P 183,253,500 40,199,494 51,160,185 42,158,798 49,735,023 I. BIR OPERATIONS 183,253,500 40,199,494 51,160,185 42,158,798 49,735,023 A. Large Taxpayers Service 113,033,104 25,143,395 32,389,278 23,965,059 31,535,372 B. Revenue Regions 70,220,396 15,056,099 18,770,907 18,193,739 18,199,651 1 CALASIAO, PANGASINAN 1,389,380 328,167 429,538 318,348 313,327 2 CORDILLERA ADMIN. REGION 586,232 126,485 145,961 135,002 178,784 3 TUGUEGARAO,CAGAYAN 558,461 117,980 141,858 139,845 158,778 4 SAN FERNANDO, PAMPANGA 2,720,941 697,616 654,128 652,308 716,889 5 VALENZUELA, METRO MANILA 3,763,729 870,853 940,562 933,598 1,018,716 6 MANILA 7,590,308 1,595,074 2,089,427 1,719,643 2,186,164 7 QUEZON CITY 15,808,043 3,434,700 3,509,175 4,519,150 4,345,018 8 MAKATI 20,441,966 3,962,563 6,636,099 5,306,640 4,536,664 9 SAN PABLO CITY 5,987,072 1,363,426 1,467,234 1,577,410 1,579,002 10 LEGASPI CITY 962,268 201,634 250,620 233,956 276,058 11 ILOILO CITY 1,574,328 376,152 398,492 439,546 360,138 12 BACOLOD CITY 1,200,817 259,398 293,846 293,683 353,890 13 CEBU CITY 2,131,172 464,568 479,899 537,977 648,728 14 TACLOBAN CITY 690,420 150,923 183,847 154,275 201,375 15 ZAMBOANGA CITY 658,027 153,787 162,134 158,678 183,428 16 CAGAYAN DE ORO CITY 1,032,488 205,677 229,292 286,929 310,590 17 BUTUAN CITY 568,537 142,192 131,141 155,743 139,461 18 COTABATO CITY 717,646 202,417 169,693 157,716 187,820 19 DAVAO CITY 1,838,561 402,487 457,961 473,292 504,821 II. NON-BIR OPERATIONS - - - - - ANNEX E-6 QUARTERLY COLLECTION GOAL FOR PERCENTAGE TAXES BY IMPLEMENTING OFFICE, CY 2007 (In Thousand Pesos) IMPLEMENTING OFFICE CY First Second Third Fourth Quarter Quarter Quarter Quarter GRAND TOTAL P 46,778,000 10,679,136 13,399,927 10,566,564 12,132,373 I. BIR OPERATIONS 46,778,000 10,679,136 13,399,927 10,566,564 12,132,373 A. Large Taxpayers Service 27,128,747 6,618,021 7,059,406 6,316,169 7,135,151 B. Revenue Regions 19,649,253 4,061,115 6,340,521 4,250,395 4,997,222 1 CALASIAO, PANGASINAN 235,433 56,545 60,045 58,351 60,492 2 CORDILLERA ADMIN. REGION 94,332 22,066 24,839 21,147 26,280 3 TUGUEGARAO,CAGAYAN 125,175 28,979 31,625 30,531 34,040 4 SAN FERNANDO, PAMPANGA 454,704 105,595 116,431 104,811 127,867 5 VALENZUELA, METRO MANILA 329,808 70,387 68,746 75,687 114,988 6 MANILA 3,416,645 689,470 1,138,732 1,042,522 545,921 7 QUEZON CITY 6,547,703 1,339,929 2,840,804 947,438 1,419,532 8 MAKATI 5,658,081 1,090,247 1,339,641 1,301,173 1,927,020 9 SAN PABLO CITY 655,495 147,184 164,097 164,242 179,972 10 LEGASPI CITY 141,946 34,379 36,969 34,529 36,069 11 ILOILO CITY 191,650 50,724 51,366 44,556 45,004 12 BACOLOD CITY 201,553 40,440 53,512 52,000 55,601 13 CEBU CITY 573,259 137,000 156,865 122,751 156,643 14 TACLOBAN CITY 118,177 26,456 27,267 31,582 32,872 15 ZAMBOANGA CITY 94,276 20,491 18,902 27,354 27,529 16 CAGAYAN DE ORO CITY 208,915 44,730 53,539 48,800 61,846 17 BUTUAN CITY 104,079 21,796 24,044 24,950 33,289 18 COTABATO CITY 127,135 32,304 32,077 30,646 32,108 19 DAVAO CITY 370,887 102,393 101,020 87,325 80,149 II. NON-BIR OPERATIONS - - - - - ANNEX E-7 QUARTERLY COLLECTION GOAL FOR OTHER TAXES BY IMPLEMENTING OFFICE, CY 2007 (In Thousand Pesos) IMPLEMENTING OFFICE CY First Second Third Fourth Quarter Quarter Quarter Quarter GRAND TOTAL P 43,684,000 10,003,790 9,932,742 10,462,498 13,284,970 I. BIR OPERATIONS 38,686,000 8,656,290 8,536,242 9,398,998 12,094,470 A. Large Taxpayers Service 27,740,008 5,700,115 6,206,577 6,792,612 9,040,704 B. Revenue Regions 10,945,992 2,956,175 2,329,665 2,606,386 3,053,766 1 CALASIAO, PANGASINAN 292,643 82,095 62,307 56,868 91,373 2 CORDILLERA ADMIN. REGION 90,879 35,093 15,722 15,546 24,518 3 TUGUEGARAO,CAGAYAN 123,357 33,497 29,891 28,089 31,880 4 SAN FERNANDO, PAMPANGA 497,375 115,303 104,070 102,397 175,605 5 VALENZUELA, METRO MANILA 527,174 92,864 100,251 115,070 218,989 6 MANILA 1,318,221 316,705 392,999 249,015 359,502 7 QUEZON CITY 2,651,284 792,569 552,715 594,024 711,976 8 MAKATI 1,547,609 588,934 226,065 416,209 316,401 9 SAN PABLO CITY 1,530,909 263,954 301,825 496,957 468,173 10 LEGASPI CITY 112,417 33,912 29,818 31,474 17,213 11 ILOILO CITY 261,483 67,654 58,460 55,374 79,995 12 BACOLOD CITY 272,850 68,775 54,767 70,202 79,106 13 CEBU CITY 611,651 191,731 127,128 125,938 166,854 14 TACLOBAN CITY 139,751 37,294 31,300 27,498 43,659 15 ZAMBOANGA CITY 113,106 25,376 41,725 24,778 21,227 16 CAGAYAN DE ORO CITY 285,761 54,758 63,660 62,172 105,171 17 BUTUAN CITY 124,189 32,490 34,977 24,602 32,120 18 COTABATO CITY 114,201 30,860 25,759 30,857 26,725 19 DAVAO CITY 331,132 92,311 76,226 79,316 83,279 II. NON-BIR OPERATIONS 4,998,000 1,347,500 1,396,500 1,063,500 1,190,500 Travel Tax 510,000 127,500 127,500 127,500 127,500 DST on T-Bills 4,488,000 1,220,000 1,269,000 936,000 1,063,000 ANNEX F TOTAL COLLECTION GOAL ALLOCATION BY REVENUE DISTRICT OFFICE, CY 2007 (In Thousand Pesos) IMPLEMENTING OFFICE TOTAL BIR OPERATIONS 730,470,000 A. LARGE TAXPAYERS SERVICE 468,840,023 116 - Regular Taxpayers 265,108,349 121 - Excise Taxpayers 160,058,947 122 - LTDO Makati 31,182,586 123 - LTDO Cebu 12,490,141 B. REVENUE REGIONS 261,629,977 1 Calasiao, Pangasinan 4,634,391 1 - Laoag City 661,960 2 - Vigan, Ilocos Sur 804,680 3 - San Fernando, La Union 939,637 4 - Calasiao, Pangasinan 1,241,360 5 - Alaminos, Pangasinan 464,292 6 - Urdaneta, Pangasinan 522,462 2 Cordillera Adm. Region 3,108,272 7 - Bangued, Abra 115,692 8 - Baguio City 2,145,339 9 - La Trinidad, Benguet 466,754 10 - Bontoc, Mt. Province 126,534 11 - Tabuk, Kalinga-Apayao 166,935 12 - Lagawe, Ifugao 87,018 3 Tuguegarao, Cagayan 2,127,829 13 - Tuguegarao, Cagayan 830,935 14 - Bayombong, N. Vizcaya 323,436 15 - Ilagan, Isabela 885,836 16 - Cabarroguis, Quirino 87,622 4 San Fernando, Pampanga 11,498,869 17 - Tarlac, Tarlac 1,635,677 18 - Olongapo City 778,667 19 - Subic Free Port Zone 1,330,311 20 - Balanga, Bataan 996,274 21 - San Fernando, Pampanga 5,010,613 22 - Baler, Quezon 122,366 23 - Cabanatuan City, N. Ecija 1,624,961 5 Valenzuela, Metro Manila 10,341,697 24 - Valenzuela, Metro Manila 2,197,370 25 - Malolos, Bulacan 3,231,992 26 - Malabon-Navotas 1,767,568 27 - Caloocan City 3,144,767 6 Manila 26,577,435 29 - San Nicolas-Tondo 1,907,486 30 - Binondo 1,900,847 31 - Sta. Cruz 1,468,270 32 - Quiapo, Samp, San Miguel 2,516,054 33 - Intramuros-Ermita-Malate 15,185,626 34 - Paco-Pandacan-Sta. Ana 2,635,905 35 - Romblon, Romblon 132,403 36 - Puerto Princesa 653,607 37 - San Jose, Occ. Mindoro 177,237 7 Quezon City 58,875,864 28 - Novaliches 1,746,183 38 - North Quezon City 6,677,156 39 - South Quezon City 9,501,547 40 - Cubao, Quezon City 8,832,225 41 - Mandaluyong 6,904,054 42 - San Juan 2,338,356 43 - Pasig 17,387,610 45 - Marikina 2,983,034 46 - Cainta-Taytay 2,505,699 8 Makati 70,394,123 44 - Taguig-Pateros 9,182,295 47 - East Makati 12,811,627 48 - West Makati 6,512,019 49 - North Makati 7,750,116 50 - South Makati 16,308,479 51 - Pasay City 5,874,183 52 - Paraaque 6,216,559 53 - Las Pias-Muntinlupa 5,738,845 9 San Pablo City 31,144,355 54 - Trece Martires City 8,740,184 55 - San Pablo City 705,633 56 - Calamba, Laguna 6,055,504 57 - San Pedro, Laguna 8,285,629 58 - Batangas City 1,982,422 59 - Lipa City 2,441,653 60 - Lucena City 2,244,307 61 - Gumaca, Quezon 184,618 62 - Boac, Marinduque 102,240 63 - Calapan, Oriental Mindoro 402,165 10 Legazpi City 3,186,124 64 - Daet, Camarines Norte 414,956 65 - Naga City 886,511 66 - Iriga City, Camarines Sur 224,218 67 - Legaspi City 1,021,276 68 - Sorsogon, Sorsogon 208,292 69 - Virac, Catanduanes 145,831 70 - Masbate, Masbate 285,040 11 Iloilo City 4,763,894 71 - Kalibo, Aklan 507,064 72 - Roxas City 416,705 73 - San Jose, Antique 218,826 74 - Iloilo City 3,273,563 75 - Barotac Nuevo, Iloilo 347,736 12 Bacolod City 3,842,457 76 - Victorias, Negros Occ. 535,991 77 - Bacolod City 1,942,824 78 - Binalbagan, Negros Occ. 358,163 79 - Dumaguete City 1,005,479 13 Cebu City 9,114,847 80 - Mandawe City 2,830,997 81 - Cebu City 3,414,988 82 - Cebu City South 1,285,722 83 - Talisay, Cebu 812,432 84 - Tagbilaran City 770,708 14 Tacloban City 3,597,807 85 - Catarman, Northern Samar 199,610 86 - Borongan, East Samar 181,188 87 - Catbalogan, Samar 300,186 88 - Tacloban City 1,046,055 89 - Ormoc City 1,624,129 90 - Maasin, Southern Leyte 246,639 15 Zamboanga City 2,333,738 91 - Dipolog City 532,477 92 - Pagadian City 401,806 93 - Zamboanga City 1,246,202 94 - Isabela, Basilan 71,420 95 - Jolo, Sulu 46,511 96 - Bongao, Tawi-tawi 35,322 16 Cagayan de Oro City 4,044,447 97 - Gingoog City 184,385 98 - Cagayan de Oro City 2,039,484 99 - Malaybalay, Bukidnon 559,051 100 - Ozamis City 388,203 101 - Iligan City 677,086 102 - Marawi City 196,238 17 Butuan City 1,975,398 103 - Butuan City 766,744 104 - Bayugan, Agusan del Sur 337,370 105 - Surigao City 518,470 106 - Tandag, Surigao del Sur 352,814 18 Cotabato City 2,957,805 107 - Cotabato City 835,746 108 - Kidapawan, North Cotabato 385,368 109 - Tacurong, Sultan Kudarat 212,217 110 - General Santos City 996,939 111 - Koronadal, S. Cotabato 527,535 19 Davao City 7,110,625 112 - Tagum, Davao Del Norte 1,290,658 113 - Davao City 5,225,607 114 - Mati, Davao Oriental 200,591 115 - Digos, Davao del Sur 393,769