Philippines

Revenue Statistics in Asian Countries 2017

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

The Revenue Statistics in Asian Countries publication is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, with the co-operation of the Asian Development Bank and with the financial support of the European Union. 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

From Chapter: COUNTRY TABLES, 1997-2015 – Tax revenues

https://doi.org/10.1787/9789264278943-en

Table

Table 4.6 - Philippines

Details of tax revenue

English

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‌4.6	Philippines
‌	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.
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Source: Department of Finance of the Philippines.