RMO No. 02-2015: Allocates the CY 2015 BIR collection goal by implementing office

Key points

1. Overall goal. The goal is based on the CY 2015 Medium Term Revenue Program as of December 6, 2014. It is higher than the P1.456 Trillion CY 2014 goal by P0.265 Trillion or 18.16%.
2. Basis of allocation. The preliminary goal was allocated to the regional and Large Taxpayers Service level offices using their CY 2014 estimated share of total collections. That share excludes special taxes, non-recurring collections, and collections from enlisted or delisted taxpayers as of January 1, 2015.
3. Growth rates. The refined CY 2014 estimate gave a preliminary growth rate of 32.01% to 33.11%. The effective growth rates including special taxes range from 26.28% to 34.23%.
4. Non-recurring and direct allocations. Fifty percent (50%) of non-recurring collections was added back to the office or district concerned. Directly allocated to the Large Taxpayers Service are the Excise Taxes goal of P 140.162 Billion, the MALAMPAYA Income Tax goal of P 9.185 Billion and the estimated BSP-FWT goal of P 9.560 Billion.
5. Distribution by tax type. The total goal by major tax type was distributed among implementing offices in proportion to their share of estimated CY 2014 collections on BIR Operations. Monthly allocations follow the monthly trends of estimated CY 2014 collections.

Who is affected

• Revenue Regions and the Large Taxpayers Service as implementing offices

Deadlines and effectivity

• Covers CY 2015