NSCB - Statistically Speaking... THE TAX COLLECTORS, THE TAXPAYERS, THE TAX EVADERS?

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

Are 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?

In 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);
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); .
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);
By major occupation of the household head, the October 2003 LFS shows that the biggest group of workers 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 7^th and 6^th largest group of workers, respectively in 2003 (Table 4).

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

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 ).
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?

Overall, 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 ) .
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 organizations, 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!
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	4086	14.7	939	3.0	469,477	14.0	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	4086	14.7	1	939	3.0	14	469,477	14.0	1	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

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	2000	2003
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
Region	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
Region/Provinces	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
Region		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
Region	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
REGION	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


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