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954 Public Finance

TABLE 21.1 Sum m ary of Governm ent Incom e and Expenditures: 1977-2013
(Million Pesos)

Y ear Inco me Per cent Exp en- Per cent Y ear Inco me Per cent Exp en- Per cent
Incr ease d it ur e Incr ease Incr ease d it ur e Incr ease
( D ecr ease) ( D ecr ease ( D ecr ease) ( D ecr ease)

1977 22,138 21.0 22,597 6.1 1996 410,450 10.9 416,141 6.0
1978 30,391 37.3 27,106 20.0 1997 467,443 13.9 493,468 18.6
1979 29,470 (3.0) 32,884 21.3 1998 462,515 (1.1) 537,434 8.9
1980 34,731 17.9 37,404 13.7 1999 478,502 3.5 580,385 8.0
1981 35,933 3.5 48,154 28.7 2000 514,762 7.6 682,460 17.6

1982 38,205 6.3 48,924 1.6 2001 567,481 10.2 714,504 4.7
1983 45,632 19.4 53,418 9.2 2002 578,406 1.9 789,147 10.4
1984 56,861 24.6 59,024 10.5 2003 639,737 10.6 839,605 6.4
1985 68,961 21.3 74,958 27.0 2004 706,718 10.5 893,775 6.5
1986 79,245 14.9 114,505 52.8 2005 816,159 15.5 962,937 7.7

1987 103,214 30.2 155,500 35.8 2006 979,638 20.0 1,044,429 8.5
1988 112,861 9.3 168,409 8.3 2007 1,136,560 16.0 1,149,001 10.0
1989 142,136 25.9 173,341 2.9 2008 1,202,905 5.8 1,271,022 10.6
1990 177,216 24.7 211,756 22.2 2009 1,123,211 (6.6) 1,421,743 11.9
1991 206,381 16.5 254,384 20.1 2010 1,207,926 7.5 1,522,384 7.1

1992 253,138 22.7 286,603 12.7 2011 1,359,942 12.6 1,557,696 2.3
1993 262,202 3.6 339,359 18.4 2012 1,534,932 12.9 1,777,759 14.1
1994 335,229 27.9 327,765 (3.4) 2013 1,716,093 11.8 1,880,155 5.8
1995 370,011 10.4 392,449 19.7

So ur ce: Department of Budget and M anagement.


PSA 2013 Philippine Yearbook 955

Table 21.1a National Government Cash Budget: 2008-2013


(Million Pesos)

Item 2008 2009 2010 2011 2012 2013

Revenues 1,202,905 1,123,211 1,207,926 1,359,942 1,534,932 1,716,093


Tax Revenues 1,049,179 981,631 1,093,643 1,202,066 1,361,081 1,535,698
Bureau of Internal Revenue 778,571 750,287 822,623 924,146 1,057,916 1,216,661
Bureau of Customs 260,248 220,307 259,241 265,108 289,866 304,925
Other offices 10,360 11,037 11,779 12,812 13,299 14,112
Non-tax revenues 153,601 141,389 113,877 157,621 173,752 180,074
Grants 125 191 406 255 99 321

Expenditures 1,271,022 1,421,743 1,522,384 1,557,696 1,777,759 1,880,155


Allotment to LGUs 222,995 264,645 279,552 315,114 298,322 317,255
Interest payments 272,218 278,866 294,244 278,996 312,799 323,434
Subsidy 21,109 17,439 21,005 53,705 42,637 66,329
Equity 1,691 1,359 2,149 12,889 21,340 11,479
Net lending 14,393 5,064 9,258 18,055 27,421 16,626
Tax expenditures 49,717 45,231 39,693 25,831 32,281 19,002
Others 688,899 809,139 876,483 853,106 1,042,959 1,126,030

Surplus (deficit) (68,117) (298,532) (314,458) (197,754) (242,827) (164,062)

Financing 160,108 229,843 351,646 115,263 538,172 319,118


External (net) (9,202) 152,477 133,048 51,160 70,046 (83,821)
External (gross) 71,311 251,366 257,357 194,319 156,620 33,767
Less: Amortization 80,513 98,889 124,309 143,159 86,574 117,588
Domestic (net) 169,310 77,366 218,598 64,103 468,126 402,939
Domestic (gross) 429,261 321,898 489,844 364,698 798,527 520,934
Less: Amortization 259,951 244,532 271,246 300,595 330,401 117,995

Change in cash 47,477 (66,027) 37,166 (79,665) 291,785 65,933


Budgetary 91,991 (68,689) 37,188 (82,491) 295,345 155,056
Non-budgetary (44,514) 2,662 (22) 2,826 (3,561) (89,123)

Source: Bureau of Treasury.


956 Public Finance

TABLE 21.2 Fiscal Program of the National Government: 2007-2013


(Billion Pesos)

Particulars 2007 2008 2009 2010 2011 2012 2013

Revenues 1,136.56 1,202.91 1,123.21 1,207.92 1,359.94 1,534.93 1,716.10

Current operating expenditures 1,149.00 1,271.02 1,421.74 1,522.38 1,557.70 1,777.76 1,880.16

Surplus/Deficit (12.44) (68.12) (298.53) (314.46) (197.75) (242.83) (164.06)

Financing account 99.11 160.11 229.84 351.65 115.26 291.79 65.93


Budgetary 86.67 91.99 (68.69) 37.19 (84.29) 295.35 155.06
Non-Budgetary (20.28) (44.51) 2.66 (0.20) 2.83 (13.56) (89.13)

Notes : Net foreign financing refers to "net foreign borrowings."


While net domestic financing is computed as "net domestic borrowing less budgetary change in cash."

Source: Department of Budget and Management.

TABLE 21.3 National Government Revenues, by Source: 2008-2013


(Million Pesos)

Particulars 2008 2009 2010 2011 2012 2013

Total revenues 1,202,905 1,123,211 1,207,926 1,359,942 1,534,932 1,716,093

Tax revenues 1,049,179 981,631 1,093,643 1,202,066 1,361,081 1,535,698


Taxes on net income and profits 482,248 435,372 489,221 571,947 642,512 718,211
Taxes on property 1,278 1,425 1,982 2,487 3,615 4,011
Transfer taxes 1,278 1,425 1,982 2,487 3,615 4,011
Taxes on goods and services 242,548 271,378 284,995 298,086 354,674 430,020
General sales, turnover or value added taxes 140,318 168,296 172,208 182,936 229,863 257,439
Selective taxes on goods 61,416 60,548 67,207 68,026 72,346 118,906
Selective taxes on services 40,117 42,086 44,918 46,478 51,854 52,926
Taxes on use of goods or permissions to
perform activities and others 697 748 662 646 611 749
Taxes on international trade and transactions 260,917 220,784 259,296 265,108 289,866 304,925
Import duties and taxes 260,248 220,307 259,241 265,108 289,666 304,925
Others 669 477 55 - - -
Other taxes 62,188 52,372 58,149 64,438 70,414 78,531
Stamp taxes 40,054 37,484 42,703 47,802 52,305 54,318
Others 22,134 14,888 15,446 16,636 18,109 24,213

Nontax revenues 153,716 141,580 114,283 157,876 173,851 180,395


Non-tax revenue proper 122,302 139,999 112,963 156,691 165,404 177,138
Capital revenue 31,289 1,390 914 930 8,348 2,936
Grants 125 191 406 255 99 321

Source: Bureau of the Treasury.


PSA 2013 Philippine Yearbook 957

TABLE 21.4 National Government Expenditures, Obligation Basis


by Sector: 2007-2013
(Million Pesos)

Particulars 2007 2008 2009 2010 2011 2012 2013

Total expenditures 1,155,509 1,226,700 1,434,145 1,472,977 1,580,017 1,823,886 2,140,518

Economic services 293,172 298,961 402,502 381,271 366,129 486,687 553,746


Agriculture, agrarian reform,
and natural resources 69,097 53,217 95,772 100,591 69,936 115,205 163,680
Trade and industry 5,987 4,789 6,057 5,575 5,344 6,263 8,598
Tourism 2,188 2,002 2,157 1,692 2,172 4,425 6,082
Power and Energy 5,828 4,938 12,887 2,437 17,444 71,006 20,866
Water resources, development
and flood control 14,145 13,723 22,634 18,463 15,850 21,028 22,994
Communication, roads and other
transportation 126,257 120,646 167,158 146,430 140,013 169,394 228,586
Other economic services 5,292 25,891 8,340 13,053 14,939 16,776 18,487
Subsidy to LGU's 64,378 73,756 87,496 93,031 100,430 82,590 84,454

Social services 320,210 377,492 411,786 415,840 544,861 559,760 669,392


Education, culture and manpower
development 167,425 186,635 208,719 225,141 254,363 279,375 330,181
Health 18,238 28,664 23,415 30,998 40,509 46,247 68,321
Social security, welfare
and employment 52,169 69,556 75,620 48,746 115,887 165,983 169,670
Land distribution 5,290 4,127 1,286 4,028 22,334 23 5,000
Housing and community
development 7,938 5,017 8,401 7,145 22,334 2,374 3,067
Other social services 1,093 5,523 1,849 1,435 4,015 2,095 1,871
Subsidy to LGU's 68,057 77,970 92,496 98,347 106,169 63,663 91,282

Defense 62,188 61,045 62,967 91,546 71,010 74,371 89,539

General public services 202,389 207,355 272,960 280,819 300,956 363,978 454,779

General administration 71,009 62,288 96,323 88,943 98,748 100,642 125,450


Public order and safety 72,006 74,669 93,405 107,051 101,967 113,915 124,279
Other general public services 7,871 11,394 13,235 10,400 19,896 13,568 13,944
Subsidy to LGU's 51,503 59,004 69,997 74,425 80,344 135,851 191,105

Net lending 9,750 12,000 5,064 9,258 18,055 13,351 16,294

Debt service fund 267,800 269,847 278,866 294,244 278,996 325,740 356,768

Note : Details may not add up to totals due to rounding off.

Source : Department of Budget and Management, Budget Planning Bureau.


958 Public Finance

TABLE 21.5 Consolidated Statement of Receipts, Expenditures


and Percentage Distribution of Local Government Units: 2009-2011
(Million Pesos)

2009 2010 2011


Particulars
Amount Percent Amount Percent Amount Percent

*
Beginning cash balance 98,542.41 150,156.88 186,778.48

Receipts 298,599.62 100.00 316,173.60 100.00 350,810.10 100.00

Revenues 297,015.25 99.47 316,173.60 100.00 350,810.10 100.00

Tax revenue 251,459.03 84.66 275,825.60 87.24 310,135.20 88.41

Internal revenue allotment 189,956.48 75.54 75,862.00 27.50 81,999.30 26.44


Real property tax 25,882.88 10.29 110,531.30 40.07 146,786.70 47.33
Local taxes 35,619.67 14.17 89,432.30 32.42 122,024.10 39.35

Nontax revenues 45,556.22 15.34 40,348.00 12.76 40,674.90 11.59

Operating and miscellaneous 19,534.26 42.88 23,193.10 57.48 26,177.00 64.36


Capital revenue 1,039.18 2.28 - - - -
Grants 9,212.47 20.22 2,547.20 6.31 2,190.80 5.39
Extraordinary income 404.32 0.89 14,607.70 36.20 12,307.10 30.26
Interfund transfer 766.91 1.68 - - - -
Other receipts 14,599.08 32.05 - - - -

Borrowings 1,584.37 0.53 - - - -

Total financial resources 397,142.03 466,330.48 537,588.58

Expenditures 246,985.15 100.00 279,552.00 100.00 315,114.00 100.00

General services 116,747.94 47.27 53,528.00 19.15 80,344.00 25.50


Economic services 46,726.19 18.92 98,729.00 35.32 100,430.00 31.87
Social services 51,451.22 20.83 110,096.00 39.38 106,169.00 33.69
Others 32,059.80 12.98 17,199.00 6.15 28,171.00 8.94

Ending cash balance 150,156.88 186,778.48 222,474.58


(surplus or deficit)

*
Note: Levels are consistent with the ending cash balance of the previous year.

Source: Department of Interior and Local Government.


PSA 2013 Philippine Yearbook 959

TABLE 21.6 Outstanding Debt - Indicators: 2006-2013


(Billion Pesos)

Indicators 2006 2007 2008 2009 2010 2011 2012 2013

1) National Gov't. Outstanding Debt 3,851.5 3,712.5 4,220.9 4,396.6 4,718.2 4,951.2 5,437.1 5,681.2
Domestic 2,154.1 2,201.2 2,414.4 2,470.0 2,718.2 2,873.4 3,468.4 3,733.4
Foreign 1,697.4 1,511.3 1,806.5 1,926.6 2,000.0 2,077.8 1,968.7 1,947.7

2) By Maturity 2,153.9 2,201.2 2,414.4 2,470.0 2,718.2 4,951.2 3,468.4 3,733.4


Short-term 662.0 614.1 770.3 622.2 527.4 295.1 274.9 320.9
Medium-term 780.7 863.9 810.1 760.1 718.3 564.5 477.3 447.9
Long-term 711.2 723.2 834.0 1,087.7 1,472.5 4,091.6 2,716.2 2,964.6

3) Contingent Obligations 569.9 484.0 545.6 614.1 549.8 573.4 361.1 275.5
Domestic 72.1 64.9 72.9 79.5 100.4 157.6 144.2 131.4
NG Direct Guarantee 72.0 64.8 72.8 79.4 100.3 157.4 216.8 144.0
Assumed GFI Guarantee 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1
Foreign 497.8 419.1 472.7 534.6 449.4 415.8 361.7 343.2
NG Direct Guarantee 492.2 415.4 468.6 530.6 445.6 412.0 357.9 339.4
Assumed GFI Guarantee 5.6 3.7 4.1 4.0 3.8 3.8 3.8 3.8

4) Total NG Debt by Tupe of Liability 4,421.5 4,196.6 4,766.4 5,010.7 5,267.9 5,524.5 4,861.7 5,682.9
Domestic 2,226.2 2,266.2 2,487.3 2,549.5 2,818.6 3,030.9 2,525.2 3,735.2
Direct Liabilities 2,151.8 2,198.9 2,412.1 2,467.7 2,715.9 2,871.1 2,326.6 3,732.9
Assumed Liabilities 2.3 2.3 2.3 2.3 2.3 2.3 2.3 2.3
Guaranteed Liabilities 72.1 65.0 72.9 79.5 100.4 157.5 196.3 -
Foreign 2,195.3 1,930.4 2,279.1 2,461.2 2,449.3 2,493.6 2,336.5 1,947.7
Direct Liabilities 1,696.4 1,511.2 1,806.4 1,926.6 1,999.9 2,077.8 1,978.7 1,247.9
Assumed Liabilities 1.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0
Guaranteed Liabilities 497.8 419.2 472.7 534.6 449.4 415.8 357.8 699.8

5) Total Interest Payments 310.1 267.8 272.2 278.9 294.2 278.9 364.4 323.4
Domestic 197.3 157.2 170.5 164.7 175.7 170.5 174.6 222.3
Foreign 112.8 110.6 101.7 114.2 118.5 108.4 189.8 101.1

6) Total Principal Payments 544.2 346.3 340.4 343.4 395.5 443.7 460.0 235.6
Domestic 380.9 284.0 259.9 244.5 271.2 300.6 310.8 118.0
Foreign 163.3 62.3 80.5 98.9 124.3 143.1 149.2 117.6

Source: Bureau of Treasury.


960 Public Finance

TABLE 21.7 Outstanding Debt of National Government: 2010-2013


(Million Pesos)

Increase/
Institution and Country 2011 2012 2013
(Decrease) Percent Change

Total 4,951,188 5,437,104 5,681,153 244,049 4.49

Foreign Debt 2,077,831 1,968,729 1,947,731 (20,998) (1.07)

NG Loans 863,541 869,824 1,247,879 378,055 43.46

Direct Loans 863,530 869,808 699,852 (169,956) (19.54)

Availed by Agencies 798,311 802,648 659,465 (143,183) (17.84)


Relent to GOCCs 65,219 67,160 40,387 (26,773) (39.86)

Assumed Loans 11 16 0 (16) (100.00)

NG Securitized Loans 1,214,290 1,098,905 - - -

Domestic Debt 2,873,357 3,468,374 3,733,422 265,048 7.64

Direct Loans 2,871,063 3,466,080 3,732,980 266,900 7.70

Availed by Agencies 6,800 156 156 0 0.00


Government Securities 2,864,263 3,465,924 3,732,824 266,900 7.70

Assumed Loans 2,294 2,294 442 (1,852) (80.73)

Note: Excludes contingent accounts.

Source: Bureau of Treasury.


PSA 2013 Philippine Yearbook 961

TABLE 21.8 Collections of the Bureau of Internal Revenue, by Tax Type: 2010 and 2011
(In Million Pesos)

Increase
Tax Classification 2011 2010 Percent
(Decrease)

Total tax collection 924,146.03 822,623.90 101,522.13 12.34

From BIR Operations 890,492.79 788,617.35 101,875.44 12.92

I. Taxes on net income and profit 571,896.82 489,299.58 82,597.24 16.88

A. Company, corporate enterprise 337,442.70 280,043.79 57,398.91 20.50


1. Corporate 150,421.52 120,694.77 29,726.75 24.63
2. Withholding at source 187,021.17 159,349.01 27,672.16 17.37
B. Individual 193,524.54 167,110.36 26,414.18 15.81
1. Individual 10,188.46 7,391.66 2,796.80 37.84
2. Withholding on wages 158,856.43 135,153.38 23,703.05 17.54
3. Capital gains 8,642.87 7,396.76 1,246.11 16.85
4. Withholding source 15,836.78 17,168.56 (1,331.78) (7.76)
C. Others 40,929.58 42,145.44 -1,215.86 -2.88
1. Bank deposits 14,978.80 15,253.89 (275.09) (1.80)
2. Tax on government securities 25,950.17 26,891.55 (941.38) (3.50)

II. Excise taxes 67,992.77 67,203.28 789.49 1.17

1. Alcohol products 22,872.77 21,781.06 1,091.71 5.01


2. Tobacco products 25,997.49 31,729.51 (5,732.02) -18.07
3. Petroleum products 9,962.68 9,832.01 130.67 1.33
4. Miscellaneous products 2,174.07 2,554.78 (380.71) (14.90)
5. Mining/Mineral products 6,985.75 1,305.93 5,679.82 434.93
6. Tobacco inspection fee - - - -

III. Value-Added Tax 183,082.37 173,283.51 9,798.86 5.65

IV. Percentage Taxes 47,012.32 44,510.36 2,501.96 5.62


1. Banks or financial institution 22,719.06 21,716.60 1,002.46 4.62
2. Insurance premiums 795.32 1,140.82 (345.50) (30.29)
3. Amusement 524.75 561.36 (36.61) (6.52)
4. Other percentage and franchise 22,359.07 20,432.40 1,926.67 9.43
5. Taxes on use of good or permission to perform
activities 614.13 659.17 (45.04) (6.83)

V. Other Taxes 54,161.75 48,327.17 5,834.58 12.07


1. Transfer taxes 2,400.05 1,981.32 418.73 21.13
2. Documentary stamp tax 47,878.79 42,629.04 5,249.75 12.31
3. Miscellaneous 3,882.92 3,661.24 221.68 6.05

From Non-BIR Operations 33,653.24 34,006.55 (353.31) (1.04)


1. Taxes on treasury bills/
government securities 25,950.77 26,891.55 (940.78) (3.50)
2. Travel tax 7,702.47 7,115.00 587.47 8.26

Note: Details may not add up to totals due to rounding.

Source: Bureau of Internal Revenue.


962 Public Finance

Table 21.8a Bureau of Internal Revenue Share in National


Government Tax Revenues: CY 2000-2013
.

Other Agencies Share in


National Government Tax BIR Share in Government
Year BIR Collections Government Tax
Revenues Tax Revenues (Percent)
Revenues (Percent)

2000 460,034 360,802 21.57 78.43


2001 493,608 388,679 21.26 78.74
2002 507,637 402,742 20.66 79.34
2003 550,468 427,350 22.37 77.63
2004 604,964 470,329 22.26 77.74
2005 705,615 542,697 23.09 76.91
2006 859,857 652,734 24.09 75.91

2007 932,937 713,605 23.51 76.49


2008 1,049,179 778,571 25.79 74.21
2009 981,631 750,287 23.57 76.43
2010 1,093,643 822,623 24.78 75.22
2011 1,202,066 924,146 23.12 76.88
2012 1,361,081 1,057,916 28.66 71.34
2013 1,535,698 1,216,661 26.22 73.78

Note: CY 2005 National Government Tax Revenues and BIR Collection includes DST collection and Tax Expenditures.

Source: Bureau of Treasury.

TABLE 21.9 Bureau of Customs' Cash Collection: 2008-2011


(Million Pesos)

Source of Income 2008 2009 2010 2011

Total 221,308 242,835 259,359 284,260

Import duties 74,432 81,593 91,272 109,263


Non Oil 61,675 65,869 71,686 84,376
Oil 12,757 15,724 19,586 24,887
Crude Oil 8,089 9,928 11,652 14,224
Oil Products 4,668 5,796 7,934 10,663

Import Tax 146,876 161,242 168,087 174,997


Value Added Tax 131,243 142,827 146,335 151,087
Spec (Excise) 15,633 18,415 21,752 23,910

Note: Details may not add up to totals due to rounding.

Source : Bureau of Customs.


PSA 2013 Philippine Yearbook 963

TABLE 21.9a Bureau of Customs' Volume and Value of Imports: 2010-2011


(Volume in Thousand Tons, Value in Million Pesos)

Volume Value
Source
2011 2010 2011 2010

Total 79,477 60,165 2,511,327 2,210,152

Dutiable 61,559 46,399 1,562,605 1,441,096


Non Oil 36,706 26,138 948,688 888,769
Oil 24,851 20,261 613,917 552,327
Crude Oil 13,865 12,785 344,768 318,663
Oil Products 10,986 7,476 269,149 233,664

Non-Dutiable 17,920 13,766 948,722 769,056


Non Oil 17,920 13,766 948,722 769,056
Oil - - - -

Total 79,477 60,165 2,511,327 2,210,152

Dutiable 61,557 46,399 1,562,605 1,441,096


Consumption 55,624 45,777 1,497,711 1,381,473
Warehousing 5,933 622 64,894 59,623

Non-Dutiable 20,585 16,354 948,722 769,056


For consumption 8,189 7,289 219,259 182,802
For Re-export 12,396 9,065 729,463 586,254
Duty-free 107 75 9,094 7,628
PEZA 7,194 5,864 597,500 484,214
Regular Re-Export 5,095 3,126 122,869 94,412

Note: Details may not add up to totals due to rounding.

Source : Bureau of Customs.


964 Public Finance

TABLE 21.10 Rates of Tax on Citizens and Residents


(As of January 2000)

Income Subject to Tax Tax Due

On taxable income

Not over P10,000 5%


Over P10,000 but not over P30,000 P500 plus 10% of excess over P10,000
Over P30,000 but not over P70,000 P2,500 plus 15% of excess over P30,000
Over P70,000 but not over P140,000 P8,500 plus 20% of excess over P70,000
Over P140,000 but not over P250,000 P22,500 plus 25% of excess over P140,000
Over P250,000 but not over P500,000 P50,000 plus 30% of excess over P250,000
Over P500,000 P125,000 plus 32% of excess over P500,000 in 2000

Source : Bureau of Internal Revenue.

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