APPENDIX

Table 1. NATIONAL GOVERNMENT REVENUE COLLECTIONS, BY TYPE

CY 2008-2009
(In Million Pesos)
%
(Inc./Dec.)

2008
Amount
% Dist.

2009
Amount
% Dist.

NATIONAL GOVERNMENT REVENUES (I +

II)

1,202,915

100.00%

1,123,783

100.00%

-6.58%

I. NATIONAL TAX REVENUES

1,049,189

87.22%

982,203

87.40%

-6.38%

493,931

41.06%

447,712

39.84%

-9.36%

1. Income Taxes
a. Corporate income tax
(1) Corporate
(2) Withholding at source

482,247
285,269
141,957
143,312

40.09%
23.71%
11.80%
11.91%

435,372
254,372
113,505
140,868

38.74%
22.64%
10.10%
12.54%

-9.72%
-10.83%
-20.04%
-1.71%

b. Individual income tax

(1) Compensation
(2) Business
Withholding at source
Individual
(3) Capital gains

150,936
126,787
17,580
11,262
6,319
6,569

12.55%
10.54%
1.46%
0.94%
0.53%
0.55%

136,692
111,813
18,769
11,440
7,330
6,109

12.16%
9.95%
1.67%
1.02%
0.65%
0.54%

-9.44%
-11.81%
6.76%
1.58%
16.00%
-7.00%

46,042
14,397
31,645

3.83%
1.20%
2.63%

44,308
17,254
27,054

3.94%
1.54%
2.41%

-3.77%
19.84%
-14.51%

2. Transfer Taxes

1,279

0.11%

1,426

0.13%

11.49%

3. Other Direct taxes

a. Motor vehicle tax
b. Immigration tax
c. Travel Tax

10,405
8,580
46
1,779

0.86%
0.71%
0.00%
0.15%

10,915
9,033
39
1,843

0.97%
0.80%
0.00%
0.16%

4.90%
5.28%
-15.22%
3.58%

555,258

46.16%

534,490

47.56%

-3.74%

76,924
61,415
19,839
27,555
11,380

6.39%
5.11%
1.65%
2.29%
0.95%

78,465
60,548
20,638
24,230
12,772

6.98%
5.39%
1.84%
2.16%
1.14%

2.00%
-1.41%
4.03%
-12.07%
12.23%

TYPE

A. Direct Taxes

c. Others
(1) Bank deposits
(2) Treasury Bills/bonds

B. Indirect Taxes
1. Excise Taxes
a. Domestic Trade
(1) Alcohol Products
(2) Tobacco Products
(3) Petroleum Products

(4) Miscellaneous Products

(5) Mineral Products
(6) Tobacco Inspection Fees

1,976
660
6

0.16%
0.05%
0.00%

2,183
719
6

0.19%
0.06%
0.00%

10.52%
8.85%
6.08%

15,509

1.29%

17,917

1.59%

15.53%

337,462
296,648
140,318
156,330

28.05%
24.66%
11.66%
13.00%

345,030
302,192
168,294
133,898

30.70%
26.89%
14.98%
11.91%

2.24%
1.87%
19.94%
-14.35%

40,814
19,266
1,819
141
18,889
698

3.39%
1.60%
0.15%
0.01%
1.57%
0.06%

42,838
19,935
2,002
526
19,627
748

3.81%
1.77%
0.18%
0.05%
1.75%
0.07%

4.96%
3.47%
10.06%
272.66%
3.90%
7.18%

3. Import Duties

88,409

7.35%

69,063

6.15%

-21.88%

4. Other Indirect Taxes

a. Documentaty Stamp Taxes
b. Other Miscellaneous Taxes
c. Forest Charges
d. Fire Code Tax

52,462
40,054
11,783
147
478

4.36%
3.33%
0.98%
0.01%
0.04%

41,933
37,484
3,850
132
467

3.73%
3.34%
0.34%
0.01%
0.04%

-20.07%
-6.42%
-67.33%
-10.20%
-2.30%

153,726

12.78%

141,580

12.60%

-7.90%

b. Foreign Trade
2. License and Business Taxes
a. VAT
(1) Domestic Trade
(2) Foreign Trade
b. Other Business Taxes
(1) Bank Financial Institutions
(2) Insurance Premiums
(3) Amusement Taxes
(4) Other Percentage Taxes
(5) Franchise Tax

II. NATIONAL NON-TAX REVENUES *

Notes:
* Includes grants and Marcos wealth.
Sources of Basic Data: BIR, BOC, BTr

Table 2. NATIONAL GOVERNMENT REVENUE COLLECTIONS, BY AGENCY

CY 2008-2009
(In Million Pesos)
AGENCY
TOTAL

2008
Amount

% Dist.

2009
Amount
% Dist.

%
(Inc./Dec.)

982,203 100.00%

-6.38%

1,049,189

100.00%

Bureau of Internal Revenue

778,581

74.21%

750,288

76.39%

-3.63%

Bureau of Customs

260,248

24.80%

220,878

22.49%

-15.13%

10,360

0.99%

11,037

1.12%

6.53%

Other Offices

Note: Collections from Other Offices include collections of the LTO, DENR, BID, BFP and shares of CHED and NCAA from travel tax.
Source: Bureau of Treasury, Bureau of Internal Revenue and Bureau of Customs

Table 3. LOCAL GOVERNMENT REVENUE COLLECTIONS, BY SOURCE

CY 2007-2008
(In Million Pesos)
%
(Inc./Dec.)

2007
Amount
% Dist.

2008
Amount
% Dist.

LOCAL GOVERNMENT
REVENUES (I + II)

228,981

100.00%

243,035

100.00%

6.14%

I. LOCAL SOURCES
A. Tax Revenues

77,500
57,559

33.85%
25.14%

83,747
58,737

34.46%
24.17%

8.06%
2.05%

29,169
23,403
103
46
953
307
179
795
1,050
1,554

12.74%
10.22%
0.04%
0.02%
0.42%
0.13%
0.08%
0.35%
0.46%
0.68%

28,538
24,674
113
61
1,231
251
168
741
1,069
1,891

11.74%
10.15%
0.05%
0.03%
0.51%
0.10%
0.07%
0.30%
0.44%
0.78%

-2.16%
5.43%
9.71%
32.61%
29.17%
-18.24%
-6.15%
-6.79%
1.81%
21.69%

B. Non-Tax Revenues

19,941

8.71%

25,010

10.29%

25.42%

I. EXTERNAL SOURCES

151,481

66.15%

159,288

65.54%

5.15%

SOURCE

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)

Property Taxes *
Business Taxes
Tax on Delivery
Tax on Printing and Publications
Franchise Tax
Sand and Gravel Tax
Professional Tax
Amusement Tax
Community Tax
Others

* Less discount on basic and SEF tax

Source of Basic Data: Annual Financial Report of Local Governments, Commission on Audit (COA)