SiteMap •  Links • Search  
 
 
       

 

HeadlinesStatistically Speaking by Dr. Romulo A. Virola1

THE TAX COLLECTORS, THE TAXPAYERS, THE TAX EVADERS?

A balanced budget was targeted initially by government for 2010, then advanced to 20082 when things got rosier than expected; but recently3, Pres. Arroyo was quoted to have hinted that government was unlikely to meet the goal this year.  In 2006, the Philippines received commendations from the U.S. Chamber of Commerce for fiscal management, with FitchRatings upgrading its outlook on the country’s foreign currency and local currency ratings from negative to stable. At present, the rice price crisis and the unrelenting surge in oil prices pose big threats to the sustainability of past gains. What does the future hold for us? The efficiency and effectiveness of tax collection, the honesty and sense of responsibility of the taxpayers and the social conscience  of tax evaders will surely all be a factor.

According to Bureau of Internal Revenue (BIR) Commissioner Lilian B. Hefti, BIR revenues increased 12.3 percent in the first quarter of 2008 from P143.1 billion last year to P163 billion, higher than the bureau’s goal of P160 billion. But the Bureau of Customs does not seem to be doing well in contributing towards the targeted  balanced budget.4      

1Are our tax collectors lacking in efficiency and effectiveness? Or are our taxpayers too smart for our tax collectors? Or are they conspiring to cheat the government?

Detailed tax data are not easy to get. But the Philippine Statistical System (PSS) produces information that can be examined. Let us look at some of these statistics.

The Family Income and Expenditures Survey (FIES) of the National Statistics Office (NSO) asks questions on taxes paid by the FIES respondents. The tax data captured by the FIES include income tax paid by all members of the family, real estate tax, car registration, toll and driver’s license fees and other direct taxes. Of course, it also collects information on total family income. For this article, we will look at the 2000 and 2003 FIES only since the 2006 FIES Public Use Files containing the tax information have not been released by the NSO. We will also use the October round of the 2003 Labor Force Survey (LFS) of the NSO and  tax data from the BIR as reported in the NSCB publication, The Philippine Countryside in Figures (CIF)5.

So, who are our largest tax collectors/taxpayers?

  1. 1In terms of total taxes paid by households as collected by the FIES, the top three regions, consistently for 2000 and 2003 are NCR, Region IV-A and Region III, with the next two slots going to Regions VI and VII. This is practically the same ranking as that for regional shares of the total Philippine GDP (Table 1.1 and 1.2);

  2. The four highest tax-paying provinces6 in 2003 were Cavite, Cebu, Laguna and Rizal, the same top payers in 2000 but in a different permutation. Fifth position was Pampanga in 2003 and Iloilo in 2000 (Table 2); .

  3. By industry group of employment of the household head, the services  sector contributes almost 70 % of taxes collected while  the agriculture, fishery and forestry  (AFF) sector contributes less than 10%.  It is noted that  the share to total taxes paid by households whose heads are employed in  services is  higher than the  share of services to total  GDP. In fact, the ratio of taxes to GDP is highest for Services, followed by Industry and AFF. Could  this be  a case of industry being undertaxed while the Services sector is overtaxed or not as undertaxed? Or a case of workers in industry not paying as much tax as those working in services? (Table 3);

  4. By major occupation of the household head, the October 2003 LFS shows that the biggest group of 1workers comes from laborers and unskilled workers; followed by farmers, forestry workers and fishermen; and third, is the group  of officials of government and special interest organizations, corporate executives, managers, managing proprietors and supervisors7. But the largest share of taxes paid by households comes from officials of government and special interest organizations, corporate executives, etc. with a 31.0% and 27.2% share in 2000 and 2003, respectively. The professionals comprise the second biggest source of taxes, followed by plant and machine operators and assemblers who actually form only the 7th and 6th largest group of workers, respectively in 2003 (Table 4).

And who are our smallest sources of taxes among the regions and provinces?

  1. The 6 regions with the lowest share of taxes collected/paid in 2003 were ARMM, CAR, Caraga, Region IV-B, Region XII and Region IX, also the regions with the lowest shares in 2000 but in a different order (Table 1.1 and 1.2 ).

  2. Among the provinces6, those with the lowest shares of taxes in 2003 were Siquijor, Apayao, Guimaras, Tawi-Tawi and Kalinga. In 2000, the list included Batanes, Siquijor, Camiguin, Marinduque and Apayao (Table 2).

And the possible tax evaders?

  1. 1Overall, the Philippines had a tax-income ratio of only 1.8% in 2003, which seems very small, an indication that we as a people possibly do not pay enough taxes. Among the regions, the lowest tax-income ratio in 2003 came from ARMM, Region XI, and Region XII. The five provinces with the lowest tax-income ratio are Lanao del Sur, Tawi-Tawi, Sarangani, Davao Oriental and Sulu (Tables 5 and 6 ) .

  2. The FIES shows that no group of workers pays more than 5% tax with the tax-income ratio ranging from an understandable 0.7% among farmers, forestry workers and fishermen to 4.3% among professionals. Officials of government and special interest organiza1tions, corporate executives, etc. pay taxes equivalent to 2.5% of their total income (Table 7 ). But isn’t the 4.3% tax paid by professionals too low? In fact, in Region XII, the professionals paid only 1.8% tax, even lower than the rate paid by clerks, technicians and associate professionals and the group of service workers, shop and market sales workers. Are they too shy about the taxes they say they pay or are they overestimating their income, maybe? Hmm!

  3. By industry classification of employment of household heads, the tax-income ratio for 2003 was 0.7% for agriculture, fishery and forestry; 2.2% for both industry and services. Similar figures were true for 2000. This is consistent with the observation made that workers in industry may be undertaxed or may be underpaying taxes compared to those in services (Table 8).

It is noteworthy that the FIES tax data as collected by the NSO enumerators from household respondents are generally in agreement with tax data as reported by the BIR and published in the CIF of the NSCB. For instance, BIR revenue collections are highest in NCR, Region IV-A and Region III, in that order for each year from 2003 to 2006, the same three regions listed by the FIES. The regions with the lowest shares are ARMM, Region IV-B and Caraga. Among the provinces, in 2003 the top 5 taxpayers in the BIR list are  Laguna, Cebu, Cavite, Quezon and Davao del Sur while the bottom 5 are Tawi-Tawi, Sulu, Nueva Vizcaya, Marinduque and Ifugao (Table 9.1 and 9.2).

Having examined taxes paid by households, it would be interesting to look at tax data paid by establishments. But these data seem to be confidentially kept by the BIR. Talking about free access to information, does not the public deserve to know this too? And shouldn’t civil society be also  interested to know who among  us are not paying the taxes we owe government? But civil society does not seem to care? Makes one wonder why!

One reason why countries strive to develop a knowledge-based economy is that knowledge-oriented citizens are among others, law-abiding and good taxpayers. Towards better tax collection then, more honest taxpayers and less tax evasion, how about a knowledge-based Philippine society? Nice, don’t you agree?

I hope you were all nice to your mothers yesterday! And yes, especially to your  mothers-in-law!

Reactions and views are welcome thru email to the author at ra.virola@nscb.gov.ph

 

_______________
1 Secretary General of the National Statistical Coordination Board (NSCB) and Chairman of the Statistical Research and Training Center (SRTC). He holds a Ph. D. in Statistics from the University of Michigan in Ann Arbor, U.S.A. and has taught mathematics and statistics at the University of the Philippines. He is also a past president of the Philippine Statistical Association. The author thanks  Mildred B. Addawe, Bernadette B. Balamban, Noel S. Nepomuceno, Jessamyn O. Encarnacion and  Simonette A. Nisperos for the assistance in the preparation of the article.

2 Finance Secretary Margarito Teves was quoted to have said that the government should end 2008 with a balanced budget. See http://business.inquirer.net/money/topstories/view/20080424-132424/Govt-sees-balanced-budget-in

3 http://www.inquirer.net/specialfeatures/riceproblem/view.php?db=1&article=20080429-133375

4 http://www.manilatimes.net/2008/apr/11/yehey/business/20080411bus5.html

5 The Philippine Countryside in Figures, 2006 Edition, pp.54-56, NSCB.

6 Excluding the four districts of the National Capital Region (NCR).

7 Occupational classifications are based on the 1992 Philippine Standard Occupational Classification (PSOC) published by the NSCB which is based on the 1988 International Standard Classification of Occupations (ISCO).

 

Posted 12 May 2008.

 

Table 1.1. Distribution of Total Taxes, Employment and GDP by Region: 2000 and 2003

Region Total Taxa Employed Persons GDP
2000 2003 2000 2003 2000 2003
Levels (in million pesos) Percent distribution Levels (in million pesos) Percent distribution Levels (in thousands) Percent distribution Levels (in thousands) Percent distribution Levels (in million pesos) Percent distribution Levels (in million pesos) Percent distribution
Philippines 38,636 100.0 43,475 100.0 27,775 100.0 31,553 100.0 3,354,727 100.0 4,316,402 100.0
NCR 17,079 44.2 17,921 41.2 3,542 12.8 4,077 12.9 1,179,471 35.2 1,556,808 36.1
Region I 883 2.3 1,274 2.9 1,522 5.5 1,647 5.2 103,376 3.1 125,578 2.9
Region II 835 2.2 863 2.0 1,101 4.0 1,283 4.1 73,830 2.2 79,931 1.9
Region III 2,464 6.4 3,480 8.0 2,731 9.8 3,124 9.9 263,944 7.9 347,426 8.0
Region IVAb 7,645 19.8 7,729 17.8 4086 14.7 3,684 11.7 469,477 14.0 518,131 12.0
Region IVBb 499 1.3 631 1.5 939 3.0 91,755 2.1
Region V 1,089 2.8 1,537 3.5 1,737 6.3 1,913 6.1 86,430 2.6 109,805 2.5
Region VI 1,702 4.4 1,593 3.7 2,320 8.4 2,711 8.6 218,779 6.5 281,441 6.5
Region VII 1,352 3.5 2,669 6.1 2,049 7.4 2,223 7.0 236,043 7.0 296,491 6.9
Region VIII 893 2.3 1,146 2.6 1,379 5.0 1,613 5.1 81,003 2.4 99,350 2.3
Region IX 668 1.7 844 1.9 1,067 3.8 1,198 3.8 78,196 2.3 96,772 2.2
Region X 860 2.2 1,077 2.5 1,218 4.4 1,686 5.3 124,525 3.7 197,102 4.6
Region XI 851 2.2 852 2.0 1,989 7.2 1,586 5.0 195,198 5.8 187,341 4.3
Region XII 690 1.8 745 1.7 958 3.4 1,409 4.5 84,720 2.5 139,167 3.2
CAR 490 1.3 447 1.0 517 1.9 600 1.9 79,541 2.4 97,668 2.3
ARMM 226 0.6 196 0.5 723 2.6 929 2.9 31,285 0.9 36,898 0.9
Caraga 408 1.1 473 1.1 837 3.0 931 3.0 48,907 1.5 54,738 1.3

Sources of basic data: 2000 and 2003 Family Income and Expenditures Survey, NSO October 2000 and 2003 Labor Force Survey, NSO a 2000 and 2003 FIES data on total taxes paid by households b Employment and GDP estimates for 2000 covers the entire Region IV

Table 1.2. Regional Ranking of Share of Total Taxes, Employment and GDP by Region:
2000 and 2003

Region Total Taxa Employed Persons GDP
2000 2003 2000 2003 2000 2003
Levels (in million pesos) Percent distribution Rank Levels (in million pesos) Percent distribution Rank Levels (in thousands) Percent distribution Rank Levels (in thousands) Percent distribution Rank Levels (in million pesos) Percent distribution Rank Levels (in million pesos) Percent distribution Rank
Philippines 38,636 100.0   43,475 100.0   27,775 100.0   31,553 100.0   3,354,727 100.0   4,316,402 100.0  
NCR 17,079 44.2 1 17,921 41.2 1 3,542 12.8 2 4,077 12.9 1 1,179,471 35.2 2 1,556,808 36.1 1
Region I 883 2.3 8 1,274 2.9 7 1,522 5.5 8 1,647 5.2 8 103,376 3.1 8 125,578 2.9 9
Region II 835 2.2 11 863 2.0 10 1,101 4.0 11 1,283 4.1 12 73,830 2.2 14 79,931 1.9 15
Region III 2,464 6.4 3 3,480 8.0 3 2,731 9.8 3 3,124 9.9 3 263,944 7.9 3 347,426 8.0 3
Region IVAb 7,645 19.8 2 7,729 17.8 2 4086 14.7 1 3,684 11.7 2 469,477 14.0 1 518,131 12.0 2
Region IVBb 499 1.3 14 631 1.5 14 939 3.0 14 91,755 2.1 14
Region V 1,089 2.8 6 1,537 3.5 6 1,737 6.3 7 1,913 6.1 6 86,430 2.6 9 109,805 2.5 10
Region VI 1,702 4.4 4 1,593 3.7 5 2,320 8.4 4 2,711 8.6 4 218,779 6.5 5 281,441 6.5 5
Region VII 1,352 3.5 5 2,669 6.1 4 2,049 7.4 5 2,223 7.0 5 236,043 7.0 4 296,491 6.9 4
Region VIII 893 2.3 7 1,146 2.6 8 1,379 5.0 9 1,613 5.1 9 81,003 2.4 11 99,350 2.3 11
Region IX 668 1.7 13 844 1.9 12 1,067 3.8 12 1,198 3.8 13 78,196 2.3 13 96,772 2.2 13
Region X 860 2.2 9 1,077 2.5 9 1,218 4.4 10 1,686 5.3 7 124,525 3.7 7 197,102 4.6 6
Region XI 851 2.2 10 852 2.0 11 1,989 7.2 6 1,586 5.0 10 195,198 5.8 6 187,341 4.3 7
Region XII 690 1.8 12 745 1.7 13 958 3.4 13 1,409 4.5 11 84,720 2.5 10 139,167 3.2 8
CAR 490 1.3 15 447 1.0 16 517 1.9 16 600 1.9 17 79,541 2.4 12 97,668 2.3 12
ARMM 226 0.6 17 196 0.5 17 723 2.6 15 929 2.9 16 31,285 0.9 16 36,898 0.9 17
Caraga 408 1.1 16 473 1.1 15 837 3.0 14 931 3.0 15 48,907 1.5 15 54,738 1.3 16

Sources of basic data: 2000 and 2003 Family Income and Expenditures Survey, NSO October 2000 and 2003 Labor Force Survey, NSO a 2000 and 2003 FIES data on total taxes paid by households b Employment and GDP estimates for 2000 covers the entire Region IV

Table 2. Distribution of Total Taxes by Province: 2000 and 2003

Region/Provinces Taxa
2000 2003
Levels (in million pesos) Percent distribution Rank Levels (in million pesos) Percent distribution Rank
PHILIPPINES 38,636 100.0   43,475 100.0  
NCR 17,079 44.21   17,921 41.22  
Region I 883 2.29   1,274 2.93  
  Ilocos Norte 171 0.44 32 338 0.78 23
  Ilocos Sur 113 0.29 40 208 0.48 31
  La Union 186 0.48 31 394 0.91 20
  Pangasinan 412 1.07 15 333 0.77 24
Region II 835 2.16   863 1.99  
  Batanes 12 0.03 78 23 0.05 75
  Cagayan 195 0.51 30 167 0.38 37
  Isabela 471 1.22 12 432 0.99 17
  Nueva Vizcaya 113 0.29 41 204 0.47 32
  Quirino 44 0.11 63 38 0.09 68
Region III 2,464 6.38   3,480 8.00  
  Aurora 58 0.15 59 48 0.11 65
  Bataan 253 0.66 25 133 0.31 41
  Bulacan 792 2.05 6 965 2.22 7
  Nueva Ecija 346 0.90 19 458 1.05 16
  Pampanga 616 1.59 8 1,305 3.00 5
  Tarlac 111 0.29 42 428 0.99 18
  Zambales 289 0.75 21 142 0.33 40
Region IV-A 7,645 19.79   7,729 17.78  
  Batangas 621 1.61 7 1,118 2.57 6
  Cavite 1,780 4.61 2 2,722 6.26 1
  Laguna 928 2.40 3 1,887 4.34 3
  Quezon 457 1.18 13 348 0.80 22
  Rizal 3,860 9.99 1 1,653 3.80 4
Region IV-B 499 1.29   631 1.45  
  Marinduque 18 0.05 75 22 0.05 76
  Occidental Mindoro 100 0.26 45 108 0.25 46
  Oriental Mindoro 124 0.32 39 168 0.39 35
  Palawan 204 0.53 29 257 0.59 29
  Romblon 52 0.14 60 76 0.17 55
Region V 1,089 2.82   1,537 3.54  
  Albay 412 1.07 16 467 1.07 15
  Camarines Norte 133 0.35 37 54 0.12 62
  Camarines Sur 282 0.73 22 482 1.11 14
  Catanduanes 92 0.24 49 96 0.22 48
  Masbate  63 0.16 58 261 0.60 28
  Sorsogon 107 0.28 43 177 0.41 33
Region VI 1,702 4.41   1,593 3.67  
  Aklan 99 0.25 46 72 0.17 56
  Antique 82 0.21 51 123 0.28 44
  Capiz 147 0.38 34 150 0.35 39
  Guimaras 27 0.07 71 18 0.04 79
  Iloilo 795 2.06 5 614 1.41 9
  Negros Occidental 552 1.43 11 616 1.42 8
Region VII 1,352 3.50   2,669 6.14  
  Bohol 357 0.92 17 173 0.40 34
  Cebu  843 2.18 4 2,159 4.97 2
  Negros Oriental 139 0.36 35 322 0.74 25
  Siquijor 14 0.04 77 14 0.03 81
Region VIII 893 2.31   1,146 2.64  
  Biliran 37 0.09 67 59 0.14 61
  Eastern Samar 40 0.10 66 83 0.19 54
  Leyte 565 1.46 9 551 1.27 11
  Northern Samar 76 0.20 55 68 0.16 57
  Southern Leyte 98 0.25 47 291 0.67 26
  Western Samar  77 0.20 53 95 0.22 49
Region IX 668 1.73   844 1.94  
  Zamboanga del Norte 254 0.66 24 90 0.21 53
  Zamboanga del Sur  414 1.07 14 599 1.38 10
  Zamboanga Sibugayb       126 0.29 43
Isabela Cityb       29 0.07 72
Region X 860 2.23   1,077 2.48  
  Bukidnon 210 0.54 27 360 0.83 21
  Camiguin 16 0.04 76 33 0.08 69
  Lanao del Norte 234 0.61 26 167 0.38 36
  Misamis Occidental 131 0.34 38 117 0.27 45
  Misamis Oriental 269 0.70 23 399 0.92 19
Region XI 851 2.20   852 1.96  
  Compostela Valleyb       61 0.14  
  Davao del Norte 209 0.54 28 261 0.60 27
  Davao del Sur 563 1.46 10 500 1.15 12
  Davao Oriental 79 0.20 52 29 0.07 71
Region XII 690 1.78   745 1.71  
  North Cotabato  162 0.42 33 92 0.21 51
  Sarangani 36 0.09 69 28 0.06 74
  South Cotabato 328 0.85 20 497 1.14 13
  Sultan Kudarat 92 0.24 50 98 0.23 47
Cotabato City 72 0.19 56 30 0.07 70
CAR 490 1.27   447 1.03  
  Abra 36 0.09 68 66 0.15 58
  Apayao 19 0.05 74 17 0.04 80
  Benguet 350 0.91 18 247 0.57 30
  Ifugao 21 0.05 73 49 0.11 63
  Kalinga 22 0.06 72 20 0.05 77
  Mt. Province 42 0.11 65 48 0.11 66
ARMM 226 0.59   196 0.45  
  Basilan 28 0.07 70 28 0.06 73
  Lanao del Sur 43 0.11 64 49 0.11 64
  Maguindanao 47 0.12 61 59 0.14 60
  Sulu 63 0.16 57 42 0.10 67
  Tawi-Tawi 45 0.12 62 18 0.04 78
Caraga 408 1.06   473 1.09  
  Agusan del Norte 103 0.27 44 91 0.21 52
  Agusan del Sur 95 0.25 48 93 0.21 50
  Surigao del Norte 77 0.20 54 127 0.29 42
  Surigao del Sur 134 0.35 36 162 0.37 38

Source of basic data: 2000 and 2003 Family Income and Expenditures Survey, NSO Note: a 2000 and 2003 FIES data on total taxes paid by households b Zamboanga Sibugay (Region IX) and Compostela Valley (Region XII) are new provinces created under EO 36 and EO 103. While Isabela City (Region IX) has been separated from its mother province - Basilan (ARMM). These three domains were not yet covered in the 2000 FIES.

Table 3. Share of Tax and GDP by Industry Classification of Employment of Household Head: 2000 and 2003

Industry/Industry Group Taxa                         GDPb                       Ratio of Tax to GDP (%)
2000 2003 2000 2003 2000 2003
Levels (in million pesos) Share Levels (in million pesos) Share Levels (in million pesos) Share Levels           (in million pesos) Share
Total 31,864.19 100.00 36,534.95 100.00 3,354,727 100.00 4,316,402 100.00 0.95 0.85
                 
Agri, Fishery, and Forestry 2,652.65 8.32 3,146.57 8.61 528,868 15.76 631,970 14.64 0.50 0.50
a. Agriculture and Fishery 2,635.34 8.27 3,129.70 8.57 525,485 15.66 629,705 14.59 0.50 0.50
b. Forestry 17.31 0.05 16.87 0.05 3,383 0.10 2,265 0.05 0.51 0.74
                 
Industry Sector 7,455.63 23.40 8,545.35 23.39 1,082,431 32.27 1,378,870 31.94 0.69 0.62
a. Mining and Quarrying 270.90 0.85 106.65 0.29 21,788 0.65 43,566 1.01 1.24 0.24
b. Manufacturing 5,022.35 15.76 5,634.00 15.42 745,857 22.23 1,004,004 23.26 0.67 0.56
c. Construction 1,543.85 4.85 1,953.30 5.35 217,275 6.48 194,128 4.50 0.71 1.01
d. Electricity, Gas and Water 618.53 1.94 851.40 2.33 97,511 2.91 137,172 3.18 0.63 0.62
                 
Services Sector 21,755.91 68.28 24,843.03 68.00 1,743,428 51.97 2,305,562 53.41 1.25 1.08
a. Transport., Comm, Stor. 3,618.83 11.36 4,613.53 12.63 198,956 5.93 313,180 7.26 1.82 1.47
b. Trade 4,602.06 14.44 4,976.91 13.62 473,004 14.10 602,772 13.96 0.97 0.83
c. Finance 1,666.15 5.23 1,449.05 3.97 149,062 4.44 185,977 4.31 1.12 0.78
d. O. Dwellings and R. Estate 678.28 2.13 544.19 1.49 220,947 6.59 270,074 6.26 0.31 0.20
e. Private Services 3,630.64 11.39 4,551.62 12.46 381,648 11.38 556,490 12.89 0.95 0.82
f. Government Services 7,559.95 23.73 8,707.73 23.83 319,811 9.53 377,069 8.74 2.36 2.31

Sources of data: 2000 and 2003 Family Income and Expenditures Survey, NSO National Statistical Coordination Board a 2000 and 2003 FIES data on total taxes paid by households b At current prices

Table 4. Distribution of Tax and Employment by Major Occupation Group of Household Head: 2000 and 2003

Major Occupation Group Taxa Employed Persons
2000 2003 2003
Levels (in million pesos) Percent Distribution Rank Levels (in million pesos) Percent Distribution Rank Levels (in thousands) Percent Distribution Rank
Total 38,636 100.0   43,475 100.0   31,552 100.0  
Officials of Government and Special Interest Organizations, Corporate Executives, Managers, Managing Proprietors and Supervisors 11,964 31.0 1 11,823 27.2 1 3,646 11.6 3
Professionals 5,446 14.1 2 6,149 14.1 2 1,350 4.3 7
Tecnicians and Associate Professionals 2,130 5.5 6 2,877 6.6 4 884 2.8 9
Clerks 1,645 4.3 8 1,928 4.4 8 1,318 4.2 8
Service Workers, Shop and Market Sales Workers 2,130 5.5 5 2,871 6.6 5 2,882 9.1 5
Farmers, Forestry Workers and Fishermen 2,220 5.7 4 2,482 5.7 7 6,088 19.3 2
Trades and Related Workers                2,042 5.3 7 2,670 6.1 6 2,889 9.2 4
Plant and Machine Operators and Assemblers   2,652 6.9 3 3,357 7.7 3 2,369 7.5 6
Laborers and Unskilled Workers   1,275 3.3 9 1,783 4.1 9 10,004 31.7 1
Special Occupations         417 1.1 10 596 1.4 10 122 0.4 10
Not Applicableb 6,715 17.4   6,941 16.0        

Sources of basic data: 2000 and 2003 Family Income and Expenditures Survey, NSO October 2003 Labor Force Survey, NSO Note: a 2000 and 2003 FIES data on total taxes paid by households b Not applicable refers to non-response

Table 5. Tax-Income Ratio by Region: 2000 and 2003

Region Total Taxa (In million pesos) Income (In million pesos) Tax-Income Ratio (In %) Rank Tax-Income Ratio (In %) Rank
2000 2003 2000 2003 2000 2003
Philippines 38,636 43,475 2,187,250 2,437,250 1.8   1.8  
NCR 17,079 17,921 657,268 610,960 2.6 1 2.9 1
Region IVA 7,645 7,729 319,975 402,001 2.4 2 1.9 2
Region VII 1,352 2,669 109,981 147,388 1.2 9 1.8 3
Region IX 668 844 47,913 54,772 1.4 3 1.5 4
Region V 1,089 1,537 85,693 102,922 1.3 8 1.5 5
Region VIII 893 1,146 67,432 77,417 1.3 5 1.5 6
Region X 860 1,077 74,688 80,397 1.2 11 1.3 7
Caraga 408 473 33,324 37,408 1.2 10 1.3 8
Region IVB 499 631 44,470 51,530 1.1 12 1.2 9
Region III 2,464 3,480 233,724 288,823 1.1 14 1.2 10
Region I 883 1,274 97,628 108,665 0.9 16 1.2 11
Region II 835 863 61,445 74,263 1.4 4 1.2 12
Region VI 1,702 1,593 132,806 141,048 1.3 6 1.1 13
CAR 490 447 38,404 42,354 1.3 7 1.1 14
Region XII 690 745 66,759 80,144 1.0 15 0.9 15
Region XI 851 852 78,107 95,330 1.1 13 0.9 16
ARMM 226 196 37,633 41,829 0.6 17 0.5 17

Source of basic data: 2000 and 2003 Family Income and Expenditures Survey, NSO a 2000 and 2003 FIES data on total taxes paid by households

Table 6. Tax-Income Ratio by Province: 2000 and 2003

Region/Provinces Taxa (in million pesos) Income (In million pesos) Tax-Income Ratio (In %) Rank Tax-Income Ratio (In %) Rank
2000 2003 2000 2003 2000 2003
PHILIPPINES 38,636 43,475 2,187,250 2,437,250 1.8   1.8  
  Southern Leyte 98 291 6,266 7,631 1.6 11 3.8 1
  Batanes 12 23 512 706 2.3 3 3.2 2
  Cavite 1,780 2,722 73,440 108,602 2.4 2 2.5 3
  Ilocos Norte 171 338 15,047 13,617 1.1 39 2.5 4
  Cebu  843 2,159 72,012 103,694 1.2 37 2.1 5
  Agusan del Sur 95 93 7,698 9,499 1.6 13 2.0 6
  Surigao del Sur 134 162 8,621 7,938 1.6 14 2.0 7
  Masbate  63 261 8,403 13,021 0.7 67 2.0 8
  La Union 186 394 15,835 19,707 1.2 35 2.0 9
  Laguna 928 1,887 73,483 98,788 1.3 27 1.9 10
  Zamboanga del Sur  414 599 33,458 32,254 1.2 30 1.9 11
  Camiguin 16 33 1,263 1,788 1.3 26 1.8 12
  Biliran 37 59 2,201 3,192 1.7 8 1.8 13
  Pampanga 616 1,305 54,271 71,299 1.1 40 1.8 14
  Rizal 3,860 1,653 84,704 92,345 4.6 1 1.8 15
  Albay 412 467 22,787 26,547 1.8 6 1.8 16
  Mt. Province 42 48 2,738 2,747 1.5 16 1.7 17
  Bukidnon 210 360 21,507 20,850 1.0 54 1.7 18
  Batangas 621 1,118 51,444 66,532 1.2 31 1.7 19
  Palawan 204 257 15,463 15,452 1.3 25 1.7 20
  Leyte 565 551 36,054 34,623 1.6 12 1.6 21
  Negros Oriental 139 322 20,347 20,646 0.7 71 1.6 22
  Romblon 52 76 3,897 4,846 1.3 24 1.6 23
  Camarines Sur 282 482 30,309 31,142 0.9 58 1.5 24
  Ilocos Sur 113 208 13,813 14,076 0.8 63 1.5 25
  Surigao del Norte 77 127 7,344 8,595 1.0 45 1.5 26
  Nueva Vizcaya 113 204 9,572 14,183 1.2 33 1.4 27
  Isabela 471 432 29,640 31,734 1.6 10 1.4 28
  Abra 36 66 4,386 4,869 0.8 62 1.4 29
  Misamis Occidental 131 117 7,929 8,989 1.6 9 1.3 30
  Iloilo 795 614 52,659 47,341 1.5 18 1.3 31
  Misamis Oriental 269 399 28,410 31,169 0.9 56 1.3 32
  Catanduanes 92 96 4,463 7,527 2.1 5 1.3 33
  Zamboanga Sibugayb   126   10,018     1.3 34
  Tarlac 111 428 22,989 34,816 0.5 75 1.2 35
  South Cotabato 328 497 31,755 41,185 1.0 48 1.2 36
  Sorsogon 107 177 10,596 14,710 1.0 51 1.2 37
  Ifugao 21 49 2,777 4,130 0.7 68 1.2 38
  Siquijor 14 14 1,376 1,203 1.0 53 1.2 39
  Davao del Norte 209 261 23,035 22,077 0.9 59 1.2 40
  Aurora 58 48 3,966 4,098 1.5 22 1.2 41
  Antique 82 123 8,756 10,481 0.9 57 1.2 42
  Eastern Samar 40 83 5,303 7,649 0.7 69 1.1 43
  Oriental Mindoro 124 168 14,012 15,649 0.9 60 1.1 44
  Negros Occidental 552 616 47,121 57,714 1.2 36 1.1 45
  Sultan Kudarat 92 98 8,972 9,342 1.0 50 1.1 46
  Bulacan 792 965 72,987 92,485 1.1 42 1.0 47
  Capiz 147 150 13,022 15,183 1.1 41 1.0 48
  Nueva Ecija 346 458 40,170 46,501 0.9 61 1.0 49
  Benguet 350 247 23,458 25,271 1.5 20 1.0 50
  Quezon 457 348 36,904 35,733 1.2 29 1.0 51
  Occidental Mindoro 100 108 7,462 11,372 1.3 23 1.0 52
  Lanao del Norte 234 167 15,578 17,600 1.5 19 0.9 53
  Aklan 99 72 8,609 8,006 1.1 38 0.9 54
  Davao del Sur 563 500 46,984 55,838 1.2 32 0.9 55
  Apayao 19 17 1,591 1,976 1.2 34 0.8 56
  Zamboanga del Norte 254 90 14,455 11,133 1.8 7 0.8 57
  Agusan del Norte 103 91 9,661 11,376 1.1 44 0.8 58
  Quirino 44 38 2,839 4,750 1.5 15 0.8 59
  Bohol 357 173 16,245 21,844 2.2 4 0.8 60
  Basilan 28 28 4,089 3,525 0.7 70 0.8 61
  Guimaras 27 18 2,638 2,324 1.0 46 0.8 62
  Zambales 289 142 19,069 18,950 1.5 17 0.8 63
  Northern Samar 76 68 7,564 9,223 1.0 52 0.7 64
  Cagayan 195 167 18,881 22,890 1.0 47 0.7 65
  Bataan 253 133 20,272 20,675 1.3 28 0.6 66
  Western Samar  77 95 10,045 15,100 0.8 66 0.6 67
  Kalinga 22 20 3,454 3,362 0.6 72 0.6 68
  Maguindanao 47 59 11,159 10,586 0.4 76 0.6 69
  Compostela Valleyb   61   11,042     0.5 70
  Pangasinan 412 333 52,933 61,266 0.8 65 0.5 71
  Camarines Norte 133 54 9,134 9,974 1.5 21 0.5 72
  Marinduque 18 22 3,635 4,210 0.5 74 0.5 73
  North Cotabato  162 92 15,754 18,974 1.0 49 0.5 74
  Sulu 63 42 7,714 8,859 0.8 64 0.5 75
  Davao Oriental 79 29 8,088 6,372 1.0 55 0.5 76
  Sarangani 36 28 6,051 6,646 0.6 73 0.4 77
  Tawi-Tawi 45 18 4,158 5,051 1.1 43 0.4 78
  Lanao del Sur 43 49 10,512 13,808 0.4 77 0.4 79

Source of basic data: 2000 and 2003 Family Income and Expenditures Survey, NSO

Note:a 2000 and 2003 FIES data on total taxes paid by households Zamboanga Sibugay (Region IX) and Compostela Valley (Region XII) are new provinces created under EO 36 and EO 103. While Isabela City (Region IX) has been separated from its mother province - Basilan (ARMM). These three domains were not yet covered in the 2000 FIES.

Table 7. Tax-Income Ratio by Major Occupation Group by Region: 2003

Region   Major Occupation Group
Professionals Technicians and Associate Professionals Clerks Officials of Government and Special Interest Organizations, Corporate Executives, Managers, Managing Proprietors and Supervisors Special Occupations   Service Workers, Shop and Market Sales Workers Plant and Machine Operators and Assemblers   Trades and Related Workers                Laborers and Unskilled Workers   Farmers, Forestry Workers and Fishermen
Philippines Tax -Income Ratio (In %) 4.3 3.3 2.9 2.5 2.5 2.0 1.5 1.3 0.7 0.7
  Rank 1 2 3 4 5 6 7 8 9 10
NCR Tax -Income Ratio (In %) 5.9 4.2 3.9 3.5 2.5 3.0 2.4 2.6 1.5 1.3
  Rank 1 2 3 4 7 5 8 6 9 10
Region I Tax -Income Ratio 2.8 1.4 0.4 2.2 3.8 1.2 0.6 0.3 0.4 0.8
  Rank 2 4 9 3 1 5 7 10 8 6
Region II Tax -Income Ratio 2.9 3.9 1.5 2.1 1.9 1.0 0.9 0.4 0.4 0.7
  Rank 2 1 5 3 4 6 7 10 9 8
Region III Tax -Income Ratio 2.8 2.5 1.4 2.3 2.4 1.1 0.9 0.7 0.4 0.8
  Rank 1 2 5 4 3 6 7 9 10 8
Region IVA Tax -Income Ratio 5.1 3.6 3.5 2.2 2.7 2.0 1.8 1.3 0.8 0.9
  Rank 1 2 3 5 4 6 7 8 10 9
Region IVB Tax -Income Ratio 6.3 3.5 2.6 1.8 7.0 1.9 1.0 0.5 0.2 0.4
  Rank 2 3 4 6 1 5 7 8 10 9
Region V Tax -Income Ratio 3.9 3.4 3.0 2.6 2.9 2.2 1.0 0.7 0.3 0.6
  Rank 1 2 3 5 4 6 7 8 10 9
Region VI Tax -Income Ratio 4.0 1.6 1.6 1.4 3.1 1.5 0.7 0.6 0.4 0.7
  Rank 1 3 4 6 2 5 8 9 10 7
Region VII Tax -Income Ratio 3.2 3.3 3.3 3.0 1.8 2.5 1.4 1.3 0.6 0.6
  Rank 3 1 2 4 6 5 7 8 10 9
Region VIII Tax -Income Ratio 4.0 2.9 2.3 1.8 4.0 2.3 1.7 0.2 0.2 0.8
  Rank 2 3 5 6 1 4 7 10 9 8
Region IX Tax -Income Ratio 3.8 4.0 2.0 2.6 1.7 2.3 1.0 0.7 0.6 0.5
  Rank 2 1 5 3 6 4 7 8 9 10
Region X Tax -Income Ratio 2.3 2.7 1.6 2.2 2.5 1.8 0.9 0.9 0.3 0.8
  Rank 3 1 6 4 2 5 8 7 10 9
Region XI Tax -Income Ratio 3.4 2.1 1.5 1.3 0.2 0.8 0.7 0.3 0.3 0.5
  Rank 1 2 3 4 10 5 6 9 8 7
Region XII Tax -Income Ratio 1.8 2.3 3.0 1.1 0.5 1.8 1.0 0.4 0.6 0.5
  Rank 4 2 1 5 8 3 6 10 7 9
CAR Tax -Income Ratio 2.6 1.8 2.2 1.8 0.8 1.0 0.7 0.6 0.5 0.5
  Rank 1 4 2 3 6 5 7 8 10 9
ARMM Tax -Income Ratio 1.9 0.2 1.0 1.0 4.2 0.8 0.7 0.2 0.1 0.2
  Rank 2 7 3 4 1 5 6 8 10 9
Caraga Tax -Income Ratio 4.3 1.8 3.0 1.5 0.7 1.8 0.9 0.8 0.6 0.4
  Rank 1 4 2 5 8 3 6 7 9 10

Source of basic data: 2003 Family Income and Expenditures Survey, NSO

Table 8. Tax-Income Ratio by Major Industry Group by Region: 2000 and 2003

Region Agri, Fishery and Forestry Industry Sector Services Sector
2000 2003   2000   2003   2000   2003  
  Tax-Income Ratio (In %) Rank Tax-Income Ratio (In %) Rank Tax-Income Ratio (In %) Rank Tax-Income Ratio (In %) Rank Tax-Income Ratio (In %) Rank Tax-Income Ratio (In %) Rank
Philippines 0.6   0.7   2.2   2.2   2.2   2.2  
NCR 1.2 2 3.1 1 2.8 2 3.6 1 3.0 1 3.0 1
Region I 0.5 13 0.7 5 0.7 15 0.8 13 1.4 14 1.5 14
Region II 0.6 7 0.7 7 1.0 12 1.9 4 2.4 3 1.6 12
Region III 0.6 5 0.7 4 1.1 11 1.1 8 1.3 16 1.5 13
Region IVA 1.4 1 0.9 2 3.7 1 2.3 2 2.5 2 2.1 7
Region IVB 0.7 4 0.5 14 0.9 13 0.4 15 1.8 8 2.4 4
Region V 0.5 15 0.6 10 0.6 16 1.3 7 2.1 5 2.4 3
Region VI 0.8 3 0.6 9 1.3 9 0.9 10 1.8 9 1.6 11
Region VII 0.6 11 0.6 8 1.2 10 2.3 3 1.6 11 2.2 6
Region VIII 0.4 16 0.8 3 1.4 7 0.9 11 1.8 7 2.2 5
Region IX 0.6 10 0.5 13 0.8 14 1.1 9 2.2 4 2.4 2
Region X 0.6 6 0.7 6 1.6 4 1.7 5 1.5 13 1.7 9
Region XI 0.6 9 0.5 11 1.5 5 0.4 16 1.4 15 1.4 15
Region XII 0.5 14 0.5 15 1.4 6 1.3 6 1.5 12 1.3 16
CAR 0.5 12 0.5 12 1.9 3 0.8 12 1.6 10 1.7 10
ARMM 0.2 17 0.2 17 0.4 17 0.2 17 1.1 17 1.0 17
Caraga 0.6 8 0.4 16 1.3 8 0.6 14 1.9 6 2.1 8

Source of basic data: 2000 and 2003 Family Income and Expenditures Survey, NSO

Table 9.1. BIR Revenue Collections by Region: 2003 to 2006

REGION 2003 2004 2005 2006
Million Pesos Rank Million Pesos Rank Million Pesos Rank  Million Pesos Rank
PHILIPPINES        426,515.5        469,587.3         544,306.7         653,281.9  
N. C. R.        367,719.0             1      402,354.4            1       464,160.5             1       560,662.7 1
I - ILOCOS REGION            2,805.3             8          3,222.3            7           4,409.6             7           6,096.8 7
II - CAGAYAN VALLEY            1,425.7           12          1,458.7          12           1,599.1           12           1,781.5 14
III - CENTRAL LUZON            7,738.4             3          8,708.9            3         10,236.9             3         12,116.1 3
IV-A - CALABARZON          18,618.2             2        21,638.1            2         26,027.0             2         29,629.7 2
IV-B - MIMAROPA               816.7           16             963.4          16           1,160.4           16           1,328.2 16
V - BICOL REGION            2,038.4           10          2,184.8          10           2,501.8           11           2,906.8 10
VI - WESTERN VISAYAS            4,487.5             5          5,218.6            5           6,025.5             5           6,900.6 5
VII - CENTRAL VISAYAS            5,687.1             4          6,542.2            4           7,788.8             4           9,594.8 4
VIII - EASTERN VISAYAS            2,417.2             9          2,928.0            9           2,940.9           10           3,227.4 9
IX - ZAMBOANGA PENINSULA            1,323.4           13          1,423.8          13           1,468.2           14           1,817.4 13
X - NORTHERN MINDANAO            2,837.9             7          3,124.3            8           3,609.3             8           4,017.6 8
XI - DAVAO REGION            3,784.0             6          4,355.0            6           4,952.5             6           6,111.9 6
XII - SOCCSKSARGEN             1,188.9           14          1,383.3          14           1,543.0           13           1,897.1 12
C. A. R.            1,737.8           11          2,012.5          11           3,564.5             9           2,563.3 11
A. R. M. M.               166.8           17             744.8          17              828.9           17              424.9 17
Caraga            1,118.3           15          1,219.1          15           1,381.3           15           1,620.5 15

Source: Bureau of Internal Revenue

Table 9.2. BIR Revenue Collections by Province: 2003 to 2006

PROVINCE  
2003 2004 2005 2006 2005-2006
Million Pesos Rank Million Pesos Rank Million Pesos Rank Million Pesos Rank  Growth Rate  Rank
PHILIPPINES        426,515.5      469,587.3      544,306.7       653,281.9                20.0
N. C. R.        367,719.0      402,354.4      464,160.5       560,662.7                20.8
C. A. R.
  Abra                 68.4     64               84.0    61               91.6     63                98.0       63                  6.9    57
  Apayao            1,097.9     15  Collections reported to RDO* in Tabuk, Kalinga  
  Benguet               333.6     36          1,685.1    13          3,180.5       7           2,155.6       14              (32.2)    69
  Ifugao                 65.0     66               64.1    64               73.5     67                77.0       66                  4.8    64
  Kalinga               107.2     57             118.5    58             136.4     58              143.9       58                  5.5    62
  Mt. Province                 65.8     65               60.8    66               82.4     64                88.9       64                  7.9    55
I - ILOCOS REGION
  Ilocos Norte               360.0     34             436.8    35             478.4     35              535.9       35                12.0    37
  Ilocos Sur               400.8     31             473.7    33             520.6     34              645.8       31                24.0    12
  La Union               585.9     25             636.0    27             724.6     25              795.9       25                  9.8    45
  Pangasinan            1,458.6     13          1,675.9    14          2,686.0     10           4,119.2         5                53.4      2
II - CAGAYAN VALLEY
  Batanes               673.2     22  Collections reported to RDO* in Tuguegarao, Cagayan  
  Cagayan               191.7     46             648.9    25             635.9     28              704.2       28                10.7    42
  Isabela               510.0     28             561.2    28             650.6     27              737.5       27                13.3    33
  Nueva Vizcaya                 50.8     68             195.9    47             237.3     48              265.6       47                12.0    38
  Quirino                     -       71               52.8    68               75.4     66                74.2       67                (1.6)    67
III - CENTRAL LUZON
  Aurora                 71.9     62               75.1    63               94.0     62              101.8       62                  8.2    52
  Bataan               647.2     24             666.8    24             701.6     26              757.8       26                  8.0    54
  Bulacan            2,024.4       9          2,230.9    10          2,652.3     11           2,922.9       10                10.2    44
  Nueva Ecija               677.2     21             789.6    22             968.6     20           1,090.3       21                12.6    34
  Pampanga            2,378.6       7          2,796.0      6          3,189.6       6           4,044.1         7                26.8      7
  Tarlac               950.9     18             980.5    18          1,196.9     17           1,444.5       17                20.7    17
  Zambales               988.2     16          1,170.0    17          1,433.9     16           1,754.8       16                22.4    15
IV-A - CALABARZON
  Batangas            2,437.6       6          2,572.1      8          3,125.7       8           3,515.7         8                12.5    36
  Cavite            4,547.1       3          5,542.1      2          6,753.5       2           7,462.6         3                10.5    43
  Laguna            6,958.9       1          8,945.6      1        11,012.1       1         12,563.4         1                14.1    32
  Quezon            3,368.3       4          3,314.2      5          3,561.6       5           4,088.1         6                14.8    29
  Rizal            1,306.3     14          1,264.1    15          1,574.2     15           1,999.8       15                27.0      5
IV-B - MIMAROPA
  Marinduque                 52.3     67               62.8    65               80.3     65                85.8       65                  6.9    58
  Occidental Mindoro               121.5     53             136.0    55             155.3     55              173.1       54                11.5    41
  Oriental Mindoro               203.8     44             230.8    42             284.8     40              329.1       42                15.6    26
  Palawan               363.6     33             444.1    34             542.8     32              628.4       33                15.8    25
  Romblon                 75.4     61               89.7    60               97.3     61              111.8       61                14.9    28
V - BICOL REGION
  Albay               972.6     17             912.0    20             862.2     23           1,025.9       22                19.0    21
  Camarines Norte               174.7     47             205.5    46             274.9     42              348.7       40                26.8      6
  Camarines Sur               583.2     26             680.3    23             866.7     22              951.4       23                  9.8    46
  Catanduanes                 69.4     63               80.1    62             104.7     60              125.5       60                20.0    18
  Masbate                103.3     60             140.4    54             189.7     52              220.1       50                16.0    23
  Sorsogon               135.1     50             166.5    49             203.6     50              235.2       49                15.5    27
VI - WESTERN VISAYAS
  Aklan               172.1     48             229.6    43             371.7     37              395.6       39                  6.4    60
  Antique               112.9     55             150.9    50             223.6     49              672.1       30              200.5      1
  Capiz               213.1     42             246.2    39             320.5     39              344.9       41                  7.6    56
  Guimaras  Collections reported to RDO* in Iloilo City  
  Iloilo            2,264.3       8          2,580.0      7          2,770.4       9           2,996.9         9                  8.2    53
  Negros Occidental            1,725.1     12          2,012.0    12          2,339.3     13           2,491.0       12                  6.5    59
VII - CENTRAL VISAYAS
  Bohol               376.4     32             486.6    31             575.6     30              688.4       29                19.6    19
  Cebu             4,773.9       2          5,407.1      3          6,455.2       3           8,074.9         2                25.1      8
  Negros Oriental               536.8     27             648.6    26             758.0     24              831.5       24                  9.7    47
  Siquijor  Collections reported to RDO* in Dumaguete City particularly to RR* in Bacolod City  
VIII - EASTERN VISAYAS
  Biliran  Collections reported to RDO* in Tacloban City  
  Eastern Samar               103.6     59             126.6    57             153.3     56              155.3       57                  1.3    66
  Leyte            1,915.6     10          2,335.2      9          2,187.0     14           2,445.0       13                11.8    39
  Northern Samar               122.4     52             145.2    52             156.0     53              169.4       55                  8.6    51
  Southern Leyte               122.8     51             146.3    51             196.6     51              206.0       51                  4.8    63
  Western Samar                152.9     49             174.7    48             248.0     47              251.7       48                  1.5    65
IX - ZAMBOANGA PENINSULA
  Zamboanga del Norte               207.8     43             239.8    41             335.8     38              442.4       37                31.7      4
  Zamboanga del Sur                224.4     39          1,184.0    16          1,132.4     18           1,375.1       19                21.4    16
  Zamboanga Sibugay               891.2     19
X - NORTHERN MINDANAO
  Bukidnon               353.8     35             359.0    36             428.6     36              482.1       36                12.5    35
  Camiguin  Collections reported to RR* in Cagayan de Oro City 
  Lanao del Norte               410.0     30             483.2    32             541.0     33              627.5       34                16.0    24
  Misamis Occidental               198.7     45             229.4    44             269.0     44              318.7       43                18.5    22
  Misamis Oriental            1,875.4     11          2,052.8    11          2,370.8     12           2,589.4       11                  9.2    49
XI - DAVAO REGION
  Compostela Valley  Collections reported to RDO* in Tagum, Davao del Norte particularly to RR* in Davao City  
  Davao del Norte               673.1     23             816.2    21             914.5     21           1,135.4       20                24.2    11
  Davao del Sur            3,006.5       5          3,396.9      4          3,882.6       4           4,799.2         4                23.6    13
  Davao Oriental               104.3     58             141.9    53             155.4     54              177.4       52                14.1    31
XII - SOCCSKSARGEN 
  North Cotabato                283.3     37             282.4    37             274.0     43              314.4       44                14.8    30
  Sarangani  Collections reported to RDO* in Digos, Davao del Sur particularly to RR* in Davao City  
  South Cotabato               796.2     20             966.5    19          1,130.4     19           1,409.4       18                24.7    10
  Sultan Kudarat               109.4     56             134.4    56             138.7     57              173.2       53                24.9      9
A. R. M. M.
  Basilan  …                56.0    67               69.3     68                59.7       68              (13.9)    68
  Lanao del Sur               115.8     54               96.7    59             131.0     59              156.3       56                19.3    20
  Maguindanao  …              536.8    29             569.0     31              139.7       59              (75.5)    70
  Sulu                 30.6     69               30.7    69               31.6     69                38.8       69                22.8    14
  Tawi-Tawi                 20.5     70               24.6    70               28.0     70                30.4       70                  8.8    50
  
Caraga
  Agusan del Norte               447.0     29             498.2    30             593.9     29              631.4       32                  6.3    61
  Agusan del Sur               222.9     40             251.0    38             251.0     46              275.2       46                  9.6    48
  Surigao del Norte               235.2     38             226.0    45             277.2     41              424.4       38                53.1      3
  Surigao del Sur               213.1     41             243.9    40             259.1     45              289.6       45                11.8    40

Source: Bureau of Internal Revenue

 

 

 

Statistically Speaking
Main Page





Related Links
Press Releases

Announcements

For the Record
E-Newsletter
Media Services
Events

 

      Send this page to a friend. Print printer-friendly version.      
  Email the Webmaster E-mail the webmaster Terms of Use Home • Top of Page  
   

1997-2010, National Statistical Coordination Board
Makati City, Philippines