Amending RMO 7-2007 Re: Allocation of CY 2007 BIR Goals and Finalization of CY 2007 BIR Collection Goal

November 29, 2007 REVENUE MEMORANDUM ORDER NO. 37-07 SUBJECT : Amending RMO 7-2007 (Allocation of the CY 2007 BIR Goals by Implementing Office) and Finalization of the CY 2007 BIR Collection Goal by Implementing Office TO : All Assistant Commissioners, Regional Directors, LTS Head Revenue Executive Assistants, Revenue District Officers, LTDO Heads and Other Officers Concerned I. Objective This Order is issued to amend certain tables of RMO 7-2007 due to the following: ECTHIA 1. Variance between the projections of BIR and DBCC on the CY 2007 monthly trends of revenue collections; and 2. Updated collections for the First Semester of CY 2006 from large taxpayers delisted in the revenue regions (enlisted/transferred to LTS), which were not considered in RMO 7-2007. II. Data Considered The following data were considered in the revision of the monthly targets: 1. DBCC's CY 2007 monthly revenue program for the BIR; and 2. Updates on January to June, 2006 collections from taxpayers delisted to/transferred from revenue regions (enlisted/transferred to LTS) which were not considered in RMO 7-2007 (Source: Collection Report of Taxpayers Transferred to LTS, CY 2006-LTPD rundate: Oct. 17, 2007) III. Procedure 1. Re-aligned Overall Monthly Goal The BIR CY 2007 quarterly targets must be followed to conform with the national fiscal program. 2. Goal Allocation by Implementing Office The regional offices shall prepare the final quarterly goal allocation by district and by tax type. The sum of the quarterly totals by district must tally with the region's quarterly total. For the Large Taxpayers Service (LTS), the LT Programs Division shall coordinate the revision of the quarterly goals with concerned offices in the LTS. The sum of the quarterly totals by LT office must tally with the LTS quarterly total. The revised monthly goals by district office shall be forwarded to the Statistics Division within five days upon approval of this Memorandum, thru the following email addresses: cynthia.santos @ bir.gov.ph or [emailprotected]. HICATc IV. List of Annexes Annex A Quarterly Collection Goal Allocation, By Implementing Office, CY 2007 Annex B-1 Total Collection Goal Allocation, By Implementing Office and By Major Tax Type, CY 2007 Annex B-2 Quarterly Collection Goal Allocation for Income Taxes, By Implementing Office, CY 2007 Annex B-3 Quarterly Collection Goal Allocation for Excise Taxes, By Implementing Office, CY 2007 Annex B-4 Quarterly Collection Goal Allocation for Value-Added Taxes, By Implementing Office, CY 2007 cSICHD Annex B-5 Quarterly Collection Goal Allocation for Percentage Taxes, By Implementing Office, CY 2007 Annex B-6 Quarterly Collection Goal Allocation for Other Taxes, By Implementing Office, CY 2007 V. Effectivity This Order takes effect immediately. CSAcTa (SGD.) LILIAN B. HEFTI Commissioner of Internal Revenue ANNEX A QUARTERLY COLLECTION GOAL ALLOCATION, BY IMPLEMENTING OFFICE, CY 2007 (In Thousand Pesos) IMPLEMENTING OFFICE CY 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter GRAND TOTAL P765,859,000 155,165,502 218,120,050 186,267,120 206,306,328 I. BIR OPERATIONS 730,470,000 145,532,374 209,188,228 175,121,269 200,628,129 A. Large Taxpayers Service 469,752,494 92,720,364 136,620,139 110,677,447 129,734,544 B. Revenue Regions 260,717,506 52,812,010 72,568,089 64,443,822 70,893,585 1 CALASIAO, PANGASINAN 4,582,189 1,012,323 1,293,660 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 11,430,724 2,359,314 3,321,491 2,455,622 3,294,297 5 VALENZUELA, METRO MANILA 10,306,697 2,044,875 2,824,734 2,103,988 3,333,100 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 13,985,089 16,563,885 8 MAKATI 70,394,123 13,555,689 20,876,069 19,781,138 16,181,227 9 SAN PABLO CITY 30,839,599 6,456,155 8,072,139 7,188,488 9,122,817 10 LEGASPI CITY 3,168,273 677,909 894,470 745,805 850,089 11 ILOILO CITY 4,733,894 1,028,993 1,277,006 1,212,874 1,215,021 12 BACOLOD CITY 3,797,457 845,078 1,001,796 902,095 1,048,488 13 CEBU CITY 8,914,154 1,797,436 2,393,224 2,144,830 2,578,664 14 TACLOBAN CITY 3,577,807 598,671 1,102,090 887,726 989,320 15 ZAMBOANGA CITY 2,312,366 468,424 655,049 593,445 595,448 16 CAGAYAN DE ORO CITY 4,043,012 773,810 1,096,104 1,021,081 1,152,017 17 BUTUAN CITY 1,973,519 450,642 570,297 462,319 490,261 18 COTABATO CITY 2,893,667 602,691 780,367 694,066 816,543 19 DAVAO CITY 7,060,625 1,444,116 2,008,170 1,705,147 1,903,192 II. NON-BIR OPERATIONS 35,389,000 9,633,128 8,931,822 11,145,851 5,678,199 T-Bills 30,391,000 8,285,628 7,528,322 10,082,351 4,494,699 Travel Tax 510,000 127,500 134,500 127,500 120,500 DST on Government Securities 4,488,000 1,220,000 1,269,000 936,000 1,063,000 ANNEX B-1 TOTAL COLLECTION GOAL ALLOCATION BY IMPLEMENTING OFFICE AND MAJOR TAX TYPE, CY 2007 (In Thousand Pesos) IMPLEMENTING OFFICE TOTAL INCOME EXCISE VALUE-ADDED PERCENTAGE OTHER TAXES TAXES TAX TAXES TAXES GRAND TOTAL P765,859,000 433,423,500 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 469,752,494 242,784,521 58,577,671 113,325,432 27,282,916 27,781,954 B. Revenue Regions 260,717,506 160,247,979 142,329 69,928,068 19,495,084 10,904,046 1. Calasiao, Pangasinan 4,582,189 2,696,902 1,712 1,377,778 218,932 286,865 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 11,430,724 7,780,606 14,906 2,709,506 433,209 492,497 5. Valenzuela, Metro Manila 10,306,697 5,706,922 728 3,752,922 322,011 524,114 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 30,839,599 22,846,485 3,437 5,819,354 644,556 1,525,767 10. Legazpi City 3,168,273 1,956,333 3,280 954,297 141,946 112,417 11. Iloilo City 4,733,894 2,722,825 3,328 1,566,943 182,508 258,290 12. Bacolod City 3,797,457 2,148,551 3,404 1,191,496 186,685 267,321 13. Cebu City 8,914,154 5,666,729 9,982 2,094,565 535,297 607,581 14. Tacloban City 3,577,807 2,637,044 2,410 687,145 113,240 137,968 15. Zamboanga City 2,312,366 1,428,201 30,759 653,639 89,137 110,630 16. Cagayan de Oro City 4,043,012 2,515,390 458 1,032,488 208,915 285,761 17. Butuan City 1,973,519 1,144,662 32,452 568,137 104,079 124,189 18. Cotabato City 2,893,667 1,955,102 598 704,736 120,640 112,591 19. Davao City 7,060,625 4,549,699 2,176 1,830,052 341,993 326,705 II. NON-BIR OPERATIONS 35,389,000 30,391,000 - - - 4,998,000 T-Bills 30,391,000 30,391,000 - - - - Travel Tax 510,000 - - - - 510,000 DST on Government Securities 4,488,000 - - - - 4,488,000 ANNEX B-2 QUARTERLY COLLECTION GOAL ALLOCATION FOR INCOME TAX, BY IMPLEMENTING OFFICE, CY 2007 (In Thousand Pesos) IMPLEMENTING OFFICE CY 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter GRAND TOTAL P433,423,500 79,195,942 129,787,263 108,682,441 115,757,854 I. BIR OPERATIONS 403,032,500 70,910,314 122,258,941 98,600,090 111,263,155 A. Large Taxpayers Service 242,784,521 39,908,697 76,968,169 58,987,821 66,919,834 B. Revenue Regions 160,247,979 31,001,617 45,290,772 39,612,269 44,343,321 1. CALASIAO, PANGASINAN 2,696,902 564,445 755,794 670,600 706,063 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 7,780,606 1,461,591 2,450,050 1,659,242 2,209,723 5. VALENZUELA, METRO MANILA 5,706,922 1,022,826 1,724,344 1,138,759 1,820,993 6. MANILA 14,243,877 2,597,901 3,383,667 3,171,497 5,090,812 7. QUEZON CITY 33,867,194 6,822,341 9,034,050 8,249,851 9,760,952 8. MAKATI 42,727,405 7,913,945 12,671,476 12,344,527 9,797,457 9. SAN PABLO CITY 22,846,485 4,792,862 6,210,279 5,118,047 6,725,297 10. LEGASPI CITY 1,956,333 411,002 581,643 444,353 519,335 11. ILOILO CITY 2,722,825 545,382 776,029 672,822 728,592 12. BACOLOD CITY 2,148,551 492,459 612,416 483,725 559,951 13. CEBU CITY 5,666,729 1,039,412 1,668,212 1,349,677 1,609,428 14. TACLOBAN CITY 2,637,044 389,446 863,357 673,445 710,796 15. ZAMBOANGA CITY 1,428,201 271,706 431,300 369,775 355,420 16. CAGAYAN DE ORO CITY 2,515,390 468,555 749,511 623,089 674,235 17. BUTUAN CITY 1,144,662 251,235 369,824 252,965 270,638 18. COTABATO CITY 1,955,102 350,395 560,312 474,680 569,715 19. DAVAO CITY 4,549,699 865,102 1,385,819 1,059,267 1,239,511 II. NON-BIR OPERATIONS 30,391,000 8,285,628 7,528,322 10,082,351 4,494,699 Tbills 30,391,000 8,285,628 7,528,322 10,082,351 4,494,699 ANNEX B-3 QUARTERLY COLLECTION GOAL ALLOCATION FOR EXCISE TAXES, BY IMPLEMENTING OFFICE, CY 2007 (In Thousand Pesos) IMPLEMENTING OFFICE CY 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter GRAND TOTAL P58,720,000 14,987,140 14,332,933 13,891,304 15,508,623 I. BIR OPERATIONS 58,720,000 14,987,140 14,332,933 13,891,304 15,508,623 A. Large Taxpayers Service 58,577,671 14,970,483 14,287,919 13,859,188 15,460,081 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 B-4 QUARTERLY COLLECTION GOAL ALLOCATION FOR VALUE-ADDED TAX, BY IMPLEMENTING OFFICE, CY 2007 (In Thousand Pesos) IMPLEMENTING OFFICE CY 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter GRAND TOTAL P183,253,500 40,299,494 50,660,185 42,370,392 49,923,429 I. BIR OPERATIONS 183,253,500 40,299,494 50,660,185 42,370,392 49,923,429 A. Large Taxpayers Service 113,325,432 25,408,730 32,016,271 24,371,038 31,529,393 B. Revenue Regions 69,928,068 14,890,764 18,643,914 17,999,354 18,394,036 1. CALASIAO, PANGASINAN 1,377,778 322,649 423,454 319,202 312,473 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 2,709,506 691,276 649,033 603,560 765,637 5. VALENZUELA, METRO MANILA 3,752,922 865,348 935,260 808,601 1,143,713 6. MANILA 7,590,308 1,595,074 2,089,427 1,741,736 2,164,071 7. QUEZON CITY 15,808,043 3,434,700 3,509,175 4,296,276 4,567,892 8. MAKATI 20,441,966 3,962,563 6,636,099 5,590,694 4,252,610 9. SAN PABLO CITY 5,819,354 1,260,819 1,402,123 1,464,002 1,692,410 10. LEGASPI CITY 954,297 198,335 245,948 234,375 275,639 11. ILOILO CITY 1,566,943 372,404 394,855 439,546 360,138 12. BACOLOD CITY 1,191,496 254,706 289,217 293,955 353,618 13. CEBU CITY 2,094,565 447,839 460,021 541,686 645,019 14. TACLOBAN CITY 687,145 149,281 182,214 154,275 201,375 15. ZAMBOANGA CITY 653,639 151,478 160,055 158,678 183,428 16. CAGAYAN DE ORO CITY 1,032,488 205,677 229,292 286,929 310,590 17. BUTUAN CITY 568,137 141,986 130,947 155,743 139,461 18. COTABATO CITY 704,736 193,984 165,216 157,716 187,820 19. DAVAO CITY 1,830,052 398,180 453,759 477,533 500,580 II. NON-BIR OPERATIONS ANNEX B-5 QUARTERLY COLLECTION GOAL ALLOCATION FOR PERCENTAGE TAXES, BY IMPLEMENTING OFFICE, CY 2007 (In Thousand Pesos) IMPLEMENTING OFFICE CY 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter GRAND TOTAL P46,778,000 10,679,136 13,399,927 10,748,871 11,950,066 I. BIR OPERATIONS 46,778,000 10,679,136 13,399,927 10,748,871 11,950,066 A. Large Taxpayers Service 27,282,916 6,702,424 7,129,172 6,525,547 6,925,773 B. Revenue Regions 19,495,084 3,976,712 6,270,755 4,223,324 5,024,293 1. CALASIAO, PANGASINAN 218,932 47,481 52,608 58,543 60,300 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 433,209 91,855 108,676 100,930 131,748 5. VALENZUELA, METRO MANILA 322,011 65,898 65,438 66,124 124,551 6. MANILA 3,416,645 689,470 1,138,732 1,064,344 524,099 7. QUEZON CITY 6,547,703 1,339,929 2,840,804 880,297 1,486,673 8. MAKATI 5,658,081 1,090,247 1,339,641 1,338,857 1,889,336 9. SAN PABLO CITY 644,556 141,304 159,038 155,002 189,212 10. LEGASPI CITY 141,946 34,379 36,969 34,535 36,063 11. ILOILO CITY 182,508 45,423 47,525 44,556 45,004 12. BACOLOD CITY 186,685 32,860 46,224 52,168 55,433 13. CEBU CITY 535,297 119,280 136,623 124,603 154,791 14. TACLOBAN CITY 113,240 23,650 25,136 31,582 32,872 15. ZAMBOANGA CITY 89,137 17,429 16,825 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 120,640 28,564 29,322 30,646 32,108 19. DAVAO CITY 351,993 91,372 93,147 88,355 79,119 II. NON-BIR OPERATIONS ANNEX B-6 QUARTERLY COLLECTION GOAL ALLOCATION FOR OTHER TAXES, BY IMPLEMENTING OFFICE, CY 2007 (In Thousand Pesos) IMPLEMENTING OFFICE CY 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter GRAND TOTAL P43,684,000 10,003,790 9,939,742 10,574,112 13,166,356 I. BIR OPERATIONS 38,686,000 8,656,290 8,536,242 9,510,612 11,982,856 A. Large Taxpayers Service 27,781,954 5,730,030 6,218,608 6,933,853 8,899,463 B. Revenue Regions 10,904,046 2,926,260 2,317,634 2,576,759 3,083,393 1. CALASIAO, PANGASINAN 286,865 77,673 60,951 56,189 92,052 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 492,497 111,836 102,659 91,414 186,588 5. VALENZUELA, METRO MANILA 524,114 90,692 99,363 90,273 243,786 6. MANILA 1,318,221 316,705 392,999 250,544 357,973 7. QUEZON CITY 2,651,284 792,569 552,715 558,106 747,894 8. MAKATI 1,547,609 588,934 226,065 502,878 229,732 9. SAN PABLO CITY 1,525,767 260,639 299,998 450,398 514,732 10. LEGASPI CITY 112,417 33,912 29,818 31,505 17,182 11. ILOILO CITY 258,290 65,274 57,647 55,374 79,995 12. BACOLOD CITY 267,321 64,634 53,379 71,243 78,065 13. CEBU CITY 607,581 188,931 125,858 125,939 166,853 14. TACLOBAN CITY 137,968 35,991 30,820 27,498 43,659 15. ZAMBOANGA CITY 110,630 23,861 40,764 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 112,591 29,677 25,332 30,857 26,725 19. DAVAO CITY 326,705 89,094 75,016 79,354 83,241 II. NON-BIR OPERATIONS 4,998,000 1,347,500 1,403,500 1,063,500 1,183,500 Travel Tax 510,000 127,500 134,500 127,500 120,500 DST on Government Securities 4,488,000 1,220,000 1,269,000 936,000 1,063,000