Amending RMO No. 16-2022 and RMO No. 30-2022, Prescribing the Revised Allocation of the CY 2022 BIR Collection Goal, by Implementing Office

November 24, 2022 REVENUE MEMORANDUM ORDER NO. 53-2022 TO : All Revenue Officials and Employees Concerned SUBJECT : Amending RMO No. 16-2 02 2 and RMO No. 30-2 02 2, Prescribing the Revised A llocatio n of the CY 2022 BIR Collection Goal, by Implementing Office I. BACKGROUND: This has reference to the revised BIR collection target for CY 2022 which was approved by the Development Budget Coordination Committee (DBCC) last July 8, 2022. The Bureau's CY 2022 Revised Revenue Target was reduced to P2,392,587 Million and is lower by P45,715 Million or 1.87% from the original goal of P2,438,302 Million. The breakdown by tax type was communicated by the Department of Finance (DOF) in its memorandum dated October 11, 2022. After which, the monthly distribution of the total goal was submitted by the BIR to DOF last October 27, 2022. II. OBJECTIVE: This Order is being issued to amend Revenue Memorandum Order (RMO) No. 16-2022 dated March 9, 2022, as amended by RMO No. 30-2022 dated May 26, 2022. III. AMENDMENT: The provision on General Policies and Guidelines of RMO No. 16-2022, as amended, is hereby further amended as follows: A. Goal Allocation, By Implementing Office Given the abovementioned goal, by tax type and monthly distribution, this Order prescribes the Revised Allocation of the CY 2022 BIR Collection Goal, by Implementing Office, considering the following: 1. Above collection goal is composed of the Goal from BIR Operations of P2,325,910 Million and P66,677 Million from Non-BIR Operations; 2. The January to June 2022 monthly goals by implementing office, by major tax type per RMO No. 16-2022 and RMO No. 30-2022 were retained; 3. The decrease of P60,266 Million or 3.00% in the collection goal from BIR Operations, net of special taxes, per RMO No. 16-2022, as amended, was applied pro-rata to the corresponding monthly collection goals of all implementing Offices for the 2nd semester of CY 2022; and 4. The following tables are attached for the reference of all concerned revenue officials and personnel: Table 1 Revised Macroeconomic Indicators and Assumptions, CY 2022 Table 2 Revised Monthly Collection Goal Allocation, By Major Tax Type, CY 2022 Table 3 Revised Total Collection Goal Allocation, By Implementing Office, CY 2022 Table 4 Revised Collection Goal Allocation, By Implementing Office and Major Tax Type, CY 2022 Table 5A Revised Monthly Total Collection Goal Allocation, By Implementing Office, CY 2022 Table 5B Revised Monthly Collection Goal Allocation for Income Taxes, By Implementing Office, CY 2022 Table 5C Revised Monthly Collection Goal Allocation for Excise Taxes, By Implementing Office, CY 2022 Table 5D Revised Monthly Collection Goal Allocation for Value-Added Tax, By Implementing Office, CY 2022 Table 5E Revised Monthly Collection Goal Allocation for Percentage Taxes, By Implementing Office, CY 2022 Table 5F Revised Monthly Collection Goal Allocation for Other Taxes, By Implementing Office, CY 2022 B. Other Requirements: 1. The Large Taxpayers Service (LTS) shall allocate its collection goal among its Divisions, and prepare the corresponding memorandum within two (2) working days upon the issuance of this Order; and 2. The Deputy Commissioner for Operations Group and the Assistant Commissioner of LTS shall provide the Deputy Commissioner for Resource Management Group the individual goal allocation of the concerned personnel assigned in the implementing units under their respective jurisdictions, within two (2) weeks upon the issuance of this Order. For purposes of performance in relation to the Attrition Act of 2005 (RA No. 9335), the revenue target of the BIR as published in the Budget of Expenditures and Sources of Financing (BESF) for FY 2022 shall prevail. IV. REPEALING CLAUSE: This Order supersedes all revenue issuances or portions thereof inconsistent herewith. V. EFFECTIVITY: This Order shall take effect immediately. (SGD.) ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue ATTACHMENT TABLE 1 Revised Macroeconomic Indicators & Assumptions CY 2022 MACROECONOMIC INDICATORS CY 2022 Nominal GDP (in PHP billion) 21,674.85 Real GDP growth rate (in %) 6.5-8.0 Exchange rate (PHP/USD) 51-55 Inflation (in %) 2.5-4.5 364-day T-bill rate (in %) 3.0-4.0 Source: Medium Term Revenue Program (DBCC Approved July 8, 2022) TABLE 2 Revised Monthly Collection Goal Allocation by Major Tax Type, CY 2022 (In Thousand Pesos) TABLE 3 Revised Total Collection Goal Allocation by Implementing Office, CY 2022 (In Thousand Pesos) IMPLEMENTING OFFICE PRELIMINARY GOAL EXCISE TAXES VAT ON EXCISEABLE PRODUCTS TAX ADMINISTRATION FWT ON GOVERNMENT SECURITIES DST ON GOVERNMENT SECURITIES TOTAL GOAL GRAND TOTAL 1,950,882,000 365,197,000 6,272,000 3,559,000 45,820,000 20,857,000 2,392,587,000 I. BIR OPERATIONS 1,950,882,000 365,197,000 6,272,000 3,559,000 - - 2,325,910,000 A. LARGE TAXPAYERS SERVICE 1,111,912,004 364,213,602 6,272,000 2,041,034 - - 1,484,438,640 B. REVENUE REGIONS 838,969,996 983,398 - 1,517,966 - - 841,471,360 1 CALASIAO 16,023,767 45,480 - 27,809 - - 16,097,056 2 CORDILLERA ADM. REGION 6,875,747 13,025 - 12,753 - - 6,901,525 3 TUGUEGARAO CITY 10,364,406 58,038 - 19,011 - - 10,441,455 4 CITY OF SAN FERNANDO, PAMPANGA 43,807,179 192,030 - 78,194 - - 44,077,403 5 CALOOCAN CITY 31,699,956 12,327 - 55,139 - - 31,767,422 6 MANILA 52,864,030 4,780 - 97,880 - - 52,966,690 7A QUEZON CITY 92,332,053 2,335 - 168,732 - - 92,503,120 7B EAST NCR 93,487,516 57,593 - 168,808 - - 93,713,917 8A MAKATI CITY 125,569,640 54,364 - 230,442 - - 125,854,446 8B SOUTH NCR 140,378,434 48,913 - 260,745 - - 140,688,092 9A CABAMIRO (Cavite-Batangas-Oriental Mindoro-Occidental Mindoro) 47,709,569 28,494 - 81,024 - - 47,819,087 9B LAQUEMAR (Laguna-Quezon-Marinduque) 33,926,355 2,958 - 61,332 - - 33,990,645 10 LEGASPI CITY 12,226,237 43,794 - 22,339 - - 12,292,370 11 ILOILO CITY 12,478,111 20,945 - 22,481 - - 12,521,537 12 BACOLOD CITY 11,725,712 18,876 - 21,438 - - 11,766,026 13 CEBU CITY 37,615,594 25,656 - 66,726 - - 37,707,976 14 EASTERN VISAYAS REGION 8,983,792 32,748 - 16,232 - - 9,032,772 15 ZAMBOANGA CITY 8,148,200 155,175 - 14,518 - - 8,317,893 16 CAGAYAN DE ORO CITY 14,183,346 64,046 - 24,097 - - 14,271,489 17 BUTUAN CITY 6,792,224 43,184 - 11,560 - - 6,846,968 18 KORONADAL CITY 10,882,795 12,456 - 19,359 - - 10,914,610 19 DAVAO CITY 20,895,333 46,181 - 37,347 - - 20,978,861 II. NON-BIR OPERATIONS - - - - 45,820,000 20,857,000 66,677,000 TABLE 4 Revised Collection Goal Allocation by Implementing Office and Major Tax Type, CY 2022 (In Thousand Pesos) IMPLEMENTING OFFICE TOTAL GOAL INCOME TAXES VALUE-ADDED TAX EXCISE TAXES PERCENTAGE TAXES OTHER TAXES GRAND TOTAL 2,392,587,000 1,197,966,083 430,160,553 365,197,000 153,695,364 245,568,000 I. BIR OPERATIONS 2,325,910,000 1,152,146,083 430,160,553 365,197,000 153,695,364 224,711,000 A. LARGE TAXPAYERS SERVICE 1,484,438,640 631,933,376 235,847,106 364,213,602 117,886,731 134,557,825 B. REVENUE REGIONS 841,471,360 520,212,707 194,313,447 983,398 35,808,633 90,153,175 1 CALASIAO 16,097,056 9,108,335 3,785,909 45,480 707,750 2,449,582 2 CORDILLERA ADM. REGION 6,901,525 4,203,212 1,641,213 13,025 433,317 610,758 3 TUGUEGARAO CITY 10,441,455 6,458,293 2,427,128 58,038 505,348 992,648 4 CITY OF SAN FERNANDO, PAMPANGA 44,077,403 28,431,163 8,465,019 192,030 1,695,184 5,294,007 5 CALOOCAN CITY 31,767,422 16,644,439 9,486,381 12,327 987,490 4,636,785 6 MANILA 52,966,690 32,765,069 13,344,444 4,780 2,458,150 4,394,247 7A QUEZON CITY 92,503,120 57,643,972 18,369,747 2,335 6,036,810 10,450,256 7B EAST NCR 93,713,917 55,534,105 24,053,851 57,593 3,812,271 10,256,097 8A MAKATI CITY 125,854,446 75,295,449 34,916,276 54,364 4,419,961 11,168,396 8B SOUTH NCR 140,712,981 94,297,213 28,716,346 73,802 6,923,372 10,702,248 9A CABAMIRO (Cavite-Batangas-Oriental Mindoro-Occidental Mindoro) 47,819,087 30,279,303 7,658,305 28,494 1,599,526 8,253,459 9B LAQUEMAR (Laguna-Quezon-Marinduque) 33,990,645 21,886,526 6,495,588 2,958 1,734,402 3,871,171 10 LEGASPI CITY 12,292,370 7,540,107 2,885,623 43,794 608,739 1,214,107 11 ILOILO CITY 12,521,537 7,807,974 3,193,140 20,945 336,651 1,162,827 12 BACOLOD CITY 11,766,026 7,334,437 2,608,479 18,876 615,349 1,188,885 13 CEBU CITY 37,707,976 23,730,769 8,312,086 25,656 1,120,427 4,519,038 14 EASTERN VISAYAS REGION 9,045,650 5,452,753 2,438,956 45,626 233,474 874,841 15 ZAMBOANGA CITY 8,267,857 4,861,625 2,127,640 105,139 229,840 943,613 16 CAGAYAN DE ORO CITY 14,271,489 7,941,551 3,546,504 64,046 352,642 2,366,746 17 BUTUAN CITY 6,852,071 3,796,196 1,692,119 48,287 193,944 1,121,525 18 KORONADAL CITY 10,914,610 6,444,007 2,850,900 12,456 310,917 1,296,330 19 DAVAO CITY 20,986,027 12,756,209 5,297,793 53,347 493,069 2,385,609 II. NON-BIR OPERATIONS 66,677,000 45,820,000 - - - 20,857,000 TABLE 5A Revised Monthly Total Collection Goal Allocation by Implementing Office, CY 2022 (In Thousand Pesos) TABLE 5B Revised Monthly Collection Goal Allocation for Income Taxes by Implementing Office, CY 2022 (In Thousand Pesos) TABLE 5C Revised Monthly Collection Goal Allocation for Excise Taxes by Implementing Office, CY 2022 (In Thousand Pesos) TABLE 5D Revised Monthly Collection Goal Allocation for Value-Added Tax by Implementing Office, CY 2022 (In Thousand Pesos) TABLE 5E Revised Monthly Collection Goal Allocation for Percentage Taxes by Implementing Office, CY 2022 (In Thousand Pesos) TABLE 5F Revised Monthly Collection Goal Allocation for Other Taxes by Implementing Office, CY 2022 (In Thousand Pesos)