1887

Revenue Statistics in Asian Countries 2017

Trends in Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore

image of Revenue Statistics in Asian Countries 2017

The Revenue Statistics in Asian Countries publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre. It compiles comparable tax revenue statistics for Indonesia, Japan, Kazakhstan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies.

English

.

Revenue Statistics in Asian Countries 2017 - © OECD 2017

‌4.6Philippines
Details of tax revenue
Million PHP
‌‌
‌1997‌
2000
‌2005‌
2009
2010
2011
2012
2013
2014
‌2015‌
Total tax revenue
447 976
 
564 343
 
863 599
 
1 205 348
 
1 330 768
 
1 469 547
 
1 669 306
 
1 868 601
 
2 111 568
 
2 262 150
 
1000 Taxes on income, profits and capital gains
164 170
 
217 798
 
344 954
 
467 706
 
521 707
 
612 432
 
691 232
 
767 819
 
840 680
 
912 198
 
1100 Of individuals
59 749
 
83 006
 
118 582
 
137 108
 
167 605
 
194 025
 
223 165
 
246 894
 
283 873
 
309 439
 
1110 On income and profits
53 370
 
78 229
 
113 549
 
130 074
 
158 325
 
184 076
 
210 645
 
232 725
 
267 703
 
292 548
 
1120 On capital gains
6 379
 
4 777
 
5 033
 
7 033
 
9 280
 
9 949
 
12 520
 
14 169
 
16 170
 
16 891
 
1200 Corporate
95 449
 
116 980
 
190 628
 
303 391
 
326 967
 
392 400
 
432 850
 
486 898
 
523 183
 
569 454
 
1210 On profits
94 427
 
114 871
 
188 876
 
297 900
 
323 116
 
387 499
 
421 937
 
476 311
 
513 978
 
561 434
 
1220 On capital gains
1 022
 
2 110
 
1 752
 
5 492
 
3 851
 
4 902
 
10 913
 
10 587
 
9 205
 
8 020
 
1300 Unallocable between 1100 and 1200
8 973
 
17 812
 
35 744
 
27 207
 
27 135
 
26 007
 
35 217
 
34 027
 
33 624
 
33 305
 
2000 Social security contributions
36 500
 
74 200
 
107 900
 
156 000
 
168 430
 
186 203
 
215 356
 
236 575
 
284 360
 
316 142
 
2100 Employees
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2110 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2120 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2200 Employers
2 800
 
19 900
 
23 300
 
33 000
 
34 300
 
38 008
 
54 215
 
54 662
 
80 130
 
94 663
 
2210 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2220 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2300 Self-employed or non-employed
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2310 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2320 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2400 Unallocable between 2100, 2200 and 2300
33 700
 
54 300
 
84 600
 
123 000
 
134 130
 
148 195
 
161 141
 
181 913
 
204 230
 
221 479
 
2410 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2420 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
3000 Taxes on payroll and workforce
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4000 Taxes on property
4 178
 
17 401
 
29 463
 
36 963
 
39 070
 
44 590
 
50 943
 
56 269
 
60 026
 
63 990
 
4100 Recurrent taxes on immovable property
0
 
14 947
 
25 697
 
31 518
 
31 876
 
36 043
 
39 315
 
41 191
 
45 458
 
48 999
 
Real property tax (local government)
..
 
14 947
 
25 697
 
31 518
 
31 876
 
36 043
 
39 315
 
41 191
 
45 458
 
48 999
 
4110 Households
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4120 Others
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4200 Recurrent taxes on net wealth
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4210 Individual
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4220 Corporate
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4300 Estate, inheritance and gift taxes
881
 
480
 
1 017
 
1 426
 
1 981
 
2 400
 
3 626
 
3 275
 
5 450
 
5 636
 
4310 Estate and inheritance taxes
677
 
302
 
693
 
982
 
1 451
 
1 635
 
2 315
 
1 650
 
3 489
 
3 341
 
4320 Gift taxes
204
 
178
 
324
 
444
 
531
 
765
 
1 312
 
1 625
 
1 960
 
2 294
 
4400 Taxes on financial and capital transactions
3 297
 
1 974
 
2 749
 
4 019
 
5 213
 
6 147
 
8 002
 
11 803
 
9 118
 
9 356
 
Stock transactions (RA 7717)
3 297
 
1 974
 
2 749
 
4 019
 
5 213
 
6 147
 
8 002
 
11 803
 
9 118
 
9 356
 
4500 Non-recurrent taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4510 On net wealth
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4520 Other non-recurrent taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4600 Other recurrent taxes on property
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5000 Taxes on goods and services
225 025
 
237 243
 
344 362
 
498 883
 
549 890
 
568 870
 
648 504
 
735 896
 
844 442
 
884 132
 
5100 Taxes on production, sale, transfer, etc
222 627
 
234 202
 
337 155
 
489 850
 
540 595
 
558 770
 
638 148
 
724 888
 
832 656
 
872 832
 
5110 General taxes
47 273
 
53 879
 
87 855
 
168 294
 
173 284
 
183 082
 
229 594
 
250 149
 
278 794
 
295 502
 
5111 Value added taxes
47 273
 
53 879
 
87 855
 
168 294
 
173 284
 
183 082
 
229 594
 
250 149
 
278 794
 
295 502
 
5112 Sales tax
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5113 Other
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5120 Taxes on specific goods and services
175 354
 
180 323
 
249 300
 
321 556
 
367 312
 
375 687
 
408 554
 
474 739
 
553 862
 
577 330
 
5121 Excises
63 048
 
61 677
 
61 816
 
60 548
 
67 203
 
67 993
 
72 346
 
118 856
 
135 315
 
158 319
 
Alcohol products
13 412
 
12 997
 
17 012
 
20 637
 
21 781
 
22 873
 
23 896
 
33 535
 
37 525
 
42 214
 
Tobacco products
16 027
 
17 427
 
23 709
 
24 236
 
31 730
 
25 997
 
32 942
 
71 608
 
82 725
 
99 505
 
Petroleum products
29 272
 
28 297
 
18 709
 
12 772
 
9 832
 
9 963
 
10 159
 
8 503
 
9 419
 
11 888
 
Automobiles
0
 
0
 
0
 
0
 
0
 
2 026
 
2 935
 
2 542
 
2 636
 
2 452
 
Mineral products
77
 
243
 
251
 
719
 
1 306
 
6 986
 
2 206
 
2 494
 
2 814
 
2 079
 
Others
4 259
 
2 712
 
2 134
 
2 183
 
2 555
 
148
 
208
 
174
 
196
 
182
 
5122 Profits of fiscal monopolies
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5123 Customs and import duties
94 800
 
95 006
 
154 566
 
220 307
 
259 241
 
265 108
 
289 866
 
304 925
 
369 277
 
367 534
 
5124 Taxes on exports
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5125 Taxes on investment goods
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5126 Taxes on specific services
17 506
 
23 639
 
32 919
 
40 701
 
40 868
 
42 587
 
46 342
 
50 958
 
49 270
 
51 477
 
Banks and financial institutions
9 696
 
9 538
 
14 892
 
21 937
 
22 857
 
23 514
 
25 338
 
30 199
 
26 677
 
26 915
 
Travel tax (CHED/NCAA)
386
 
1 043
 
1 164
 
1 843
 
1 512
 
1 660
 
1 709
 
1 885
 
1 827
 
1 770
 
Immigration tax (BID)
18
 
47
 
40
 
39
 
59
 
61
 
64
 
69
 
72
 
72
 
Others
7 406
 
13 011
 
16 823
 
16 882
 
16 440
 
17 351
 
19 231
 
18 805
 
20 694
 
22 720
 
5127 Other taxes on internat. trade and transactions
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5128 Other taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5130 Unallocable between 5110 and 5120
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5200 Taxes on use of goods and perform activities
2 398
 
3 041
 
7 207
 
9 033
 
9 295
 
10 100
 
10 356
 
11 008
 
11 786
 
11 300
 
5210 Recurrent taxes
2 398
 
3 041
 
7 207
 
9 033
 
9 295
 
10 100
 
10 356
 
11 008
 
11 786
 
11 300
 
LTO-Motor vehicle users' tax
2 398
 
3 041
 
7 207
 
9 033
 
9 295
 
10 100
 
10 356
 
11 008
 
11 786
 
11 300
 
5211 Paid by households: motor vehicles
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
5212 Paid by others: motor vehicles
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
5213 Paid in respect of other goods
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5220 Non-recurrent taxes
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5300 Unallocable between 5100 and 5200
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6000 Other taxes
18 103
 
17 702
 
36 921
 
45 797
 
51 671
 
57 452
 
63 271
 
72 042
 
82 060
 
85 687
 
6100 Paid solely by business
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6200 Other
18 103
 
17 702
 
36 921
 
45 797
 
51 671
 
57 452
 
63 271
 
72 042
 
82 060
 
85 687
 
Documentary stamp tax
16 477
 
16 170
 
29 431
 
37 484
 
42 629
 
47 879
 
52 455
 
60 356
 
69 036
 
72 073
 
DENR-Forest charges
116
 
175
 
84
 
132
 
239
 
150
 
204
 
132
 
133
 
128
 
Miscellaneous taxes
1 510
 
1 356
 
4 543
 
4 317
 
4 391
 
4 724
 
5 788
 
5 874
 
6 051
 
6 219
 
Other taxes (local government)
0
 
0
 
2 863
 
3 864
 
4 412
 
4 700
 
4 823
 
5 679
 
6 840
 
7 267
 
..
Not available
Note: 
Year ending 31st December.
The data are on a cash basis.
Heading 5123: This category includes VAT and excises levied on imports.
Disclaimer: http://oe.cd/disclaimer
Source: Department of Finance of the Philippines.

This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error