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Republic Of The Philippines
SUPREME COURT
Manila
10\3 ~UG 28
EN BANC
HONORABLE ENRIQUE T. GARCIA
JR, in his personal and official
capacity as Representative of the
2 nd District of the Province <Df
Bataan,
Petitioner,
G. R. NO.
-
Z08 488
versusTo: Declare As Unconstitutional
Section 284 of R.A. 7160 and
For: MANDAMUS
FRANCISCO
N.
HONORABLE
OCHOA,
Executive
Secreta~y,
HONORABLE CESAR V. PURISIMA,
Secretary, Department of Finanae,
HONORABLE
FLORENCIO
H.
ABAO, Secretary, Department of
Budget
and
Management,
HONORABLE KIM S. JACINTOHENARES, Commissioner, Bureau
of
Interna l
Revenue,
ahd
HONORABLE ROZZANO RUFINO
B. BlAZON, Commissioner, Bu reau
of Customs,
Respondents.
X--------- ------------ - --X
PETITION
Petitioner, by and for himself, to this Honorable Court most
respectfu lly manifest:
PRELIMINARY STATEMENT
As enshrin ed in the <Ionstitution, the territorial and political
subdivisions of the Republic of the Philippines, consisting of the provinces,
cities, municipalities and barangays (collectively referred to as local
2
government units or lgus) have been accorded the right to enjoy local
autonomy.
To flesh out this mandate of the Constitution 1, Congress enacted
Republic Act No. 7160, otherwise known as the local Government Code of
1991 (LGC) which declares, as a matter of State policy, that the lgus "sh all
enjoy genuine and meaningful local autonomy to enable them to attain
their fullest development as self-reliant communities and make them more
effective partners in the attainment of national goals. 2 n
In order to give the lgus the needed resources for them to fulfill their
role as effective partners of the national government, the Constitution
expressly provides in Section 6, Article X thereof, that lgus "shall have a just
share, as determined by Ia"'! in the national taxes which shall be
automatically released to them. "
Unfortunately, in fleshing out this particular mandate, i.e., that the
lgus shall have a just share in the national taxes, Congress committed a
grievous error when it determined in Section 284 of the LGC that the share
of the lgus shall be a fixed percentage of the national internal revenue
taxes instead of the national taxes as ordained by the Constitution.
As a direct consequence of such error, the national government has
consistently failed to fully and faithfully comply with the said provision of
th e Constitution.
NATURE OF THE PETITION
This is an original action which seeks to declare as unconstitutional
Section 284 of the LGC insofar as it contravenes the letter and intent of the
Constitution to give the lgus their just share in the national taxes. As such,
it presents a purely legal issue which entails the proper legal interpretation
of constitutional and statutorylprovisions. 3
Petitioner likewise seeks from this Honorable Court the issuance of a
writ of mandamus, pursuant to Section 3 of Rule 65, com manding the
national government, through the Respondents, to fully and faithfully
perform its duty to give the lgus their just share in the national taxes as
mandated in Section 6, Article X of the 1987 Constitution.
1
Province of Batangas v. Hon. Alberto Romulo, G.R. NO. 152774, May 27, 2004
Section 2 (a), Book I, Local Government Code
3 Province of Batangas, ibid
2
3
Congress committed a clearly unconstit ut ional act w hen it changed the
basis in determining t he share of the lgus f rom "national taxes" to
"national internal revenue taxes."
Section 6, Article X of the Cohstitution reads:
"Local government units
shall have a just share, as
I
determined by law, in the national taxes which shall be
automatically released to them."
On the other hand, Section 284
of the LGC states :
I
"Local government1 units shall have a share in the
national internal re venue' taxes based on the collection of the
third fiscal year preceqing the current fiscal year xxx."
(highlighting supplied).
As w ill be shown in this Petition, Respondents unlawfully neglect the
perf ormance of their duty to give the lgus t heir just share in t he national
taxes which they are specifica lly enjoined by the Constitution, resulting
from their office, to do and perform on a year-to-year basis.
There is no appeal, or anyl plain, speedy and adequate remedy in the
ordinary course of law that is available to the Petitioner other t han this
Petition.
THE PARTIES
PETITIONER ENRIQUE T. GARCIA JR, is an incumbent member of the
House of Representatives representing the 2 nd Congressional District of the
Province of Bataan w hich is composed of t he mu nicipalities of Pilar, Bagac,
Ori on, Limay, and M ariveles, and th e City of Balanga, with office address at
the Bat asan Complex, Quezon City, and residential addresses at 84 Juan
1
Lu na Street, San Lorenzo Village, Ma kati Cit y and Rotary Avenue, Balanga
City, Bataan;
RESPONDENT FRANCISCO N. OCHOA, is impleaded in his official
capacity as the Executive Secretary and who may be served w ith notices
and other court processes at his office at the Malacanang Pa lace in M anila;
RESPONDENT CESAR V. PURISIMA, is impleaded in his official capacity
as the Secretary of t he Department of Finance and who may be served
w ith notices and other court processes at his office at the DOF Building, BSP
Complex, Roxas Bouleva rd, Manila;
4
RESPONDENT FLORENCIO H ~ ABAD, is impleaded in his official capacity
as the Secretary of the Department of Budget and Management and who
may be served with notices and other court processes at his office at the
Malacanang Palace, Manila;
RESPONDENT KIM S. JACINTO-HENARES, is impleaded in her official
capacity as the Commissioner of the Bureau of Internal Revenue and who
may be served with notices and Iother court processes at her office at the
BIR National Office Building in Quezon City.
RESPONDENT ROZZANO RUFINO B. BlAZON, is impleaded in his
official capacity as the Comm issioner of the Bureau of Customs and who
may be served with notices and other court processes at his office at the
OCOM Building, BOC, Port Area, Manila .
TIMELINESS OF THE PETITION
Since the petition assails the past, present, and continuing, failure of
the Respondents to fully and fa ithfully comply with the pertinent provision
of the Constitution on the shares of lgus in the national taxes, the period of
sixty (60) days specified in Sec~ion 4 for the filing of petitions pursuant to
Rule 65 of the 1997 Rules of Civil Procedure does not apply.
THE RELEVANT ANTECEDENTS
Starting in the year 1995, and every year thereafter, the lgus have
been receiving their IRA from the national government. The amount of the
IRA being distributed to the jgus was then generally believed to be in
accordance with the Constitution and the law.
Petitioner believed otherwise. In his capacity as three-term Governor
of the Province of Bataan, from 2004 to 2013, and presently as the
Congressman-elect of the 2"d District of Bataan, Petitioner took it upon
himself to conduct a diligent and thorough study of the correctness of the
IRA that the national governm~nt is giving the lgus.
Based on his study, Petitioner arrived at the conclusion that the
national government has committed, and is continuing to commit, a glaring,
material error in the interpretation and/or implementation of the provision
of the Constitution on the matter which has resulted to a huge shortfall in
the IRA of the provinces, cities, municipalities and barangays.
Initially, on the assumption that Section 284 of the LGC is valid and
constitutional, Petitioner had thought that the error consisted only of the
5
unauthorized: (a) deductions from the internal revenue taxes; and, (b) noninclusion of VAT and excise taxes collected by the Bureau of Customs, in the
computation of the IRA.
In his letter dated 14 January 2011, addressed to His Excellency
Benigno S. Aquino Ill, President of the Republic of the Philippines, he
pointed out that in three (3) years alone, namely, 2009, 2010 and 2011,
there is a resulting shortfall in the IRA distributed to the lgus in the
aggregate amount of P233.1 billion on account of the said error.
Unfortunately, no reply has been received.
Attached hereto as Annex "A," is a copy of the said letter with its
attachments.
Petitioner has also brought this problem officially to the attention of
the Speaker of the House, the Senate President, and other key government
officials but to no avail.
Attached hereto as Annexes " B," "C," and "D," are copies of the letters
sent to the Senate President and Speaker of the House, the then President
Gloria Macapagai-Arroyo, and the Chairpersons of the Senate and House
Bicameral Panels, respectively.
Thereafter, Petitioner evertually came to realize that Section 284 of
the LGC itself is constitutionally infirm and as a consequence, the lgus have
been receiving even far less IRA than what he originally thought and far less
than what the Constitution authorizes.
His efforts to seek relief from the national government having been
met with inaction, Petitioner is here humbly seeking the intervention of the
1
Honorable Court, through this petition, hoping that the promise to the lgus
of a genuine and meaningful local autonomy would be finally realized.
The Honorable Court has so intervened in at least three (3) instances in
the past.
In the case of ~'Aquilino Pimentel, Jr., vs. Honorable Alexander Aguirre,
et al,"4 the Supreme Court declared as unconstitutional a move of the
national government to withhold ten (10%) percent of the IRA; it was
deemed contrary to a basic feature of local fiscal autonomy which is the
automatic release of the shares of lgus in the national internal revenue and
"effectively encroaches on the fiscal autonomy of local governments."
4
G. R. No. 132988, July 19, 2000
6
In the subsequent case of ''Province of Batangas vs. Han. Alberto G.
Romulo,~ et af/15 it was held that Congress cannot amend the LGC provisions
on IRA through the General Appropriations Act (GAA) . The Honorable Court
went on to state that to permit Congress to increase or decrease the IRA of
the lgus or modify their percentage sharing therein, which are fixed in the
LGC, would be to give Congress the unbridled authority to unduly infringe
the fiscal autonomy of the lgus.
In the case of "ACORD,~ et a/ vs. Han. Rona/do Zamora, et al/15 the
Honorable Court declared that A~icle X, Section 6 of the Constitution binds
the legislative just as much as the executive branch of the government.
THE ISSUES TO BE RESOLVED
I
Considering the foregoing premises, the Petitioner respectfully
submits the following as the issues to be resolved in this petition:
1. Is Section 284 of the LGC, which limits the basis for the computation
of IRA to national internal revenue taxes, constitutional?
2. Does the law allow deductions from the national tax collections for
purposes of computing the IRA of the LGUs?
3. Should not the collectioms of the Bureau of Customs be included in
the computation of the IRA of the LGUs?
~RGUMENTS
The insertion of the words,
"internal revenue," in Section 284 of
the LGC is patently unconstitutional.
There should be no question at all that the term, " national taxes," is
not the same as, "national internal revenue taxes." The former is broader
in scope and greater in volume because the latter is but one of its
components.
All the taxes that are bei Ag collected by the national government, of
whatever kind or nature and from whatever source, are included in, and
form part of, the national taxes. They include the collections by the BIR of
all internal revenue taxes, as well as the collections by the BOC of customs
duties, VAT and excise taxes on imported goods.
5
6
G. R. No. 152774, May 27, 2004
G. R. No. 144256, June 8, 2005
7
National internal revenue tpxes, on the other hand, are limited to
those that are deemed to be so under Section 21 of the National Internal
Revenue Code (NIRC). They are t~us restricted to the collections of internal
revenue taxes by the BIR, and collections by the BOC of VAT and excise
taxes on imported goods which are declared by law to be internal revenue
taxes.
Necessarily excluded from national internal revenue taxes are the
customs duties being collected by the BOC.
The mandate of the Constitution is for the lgus to have a just share in
the national taxes. Congress, however, changed it by decreeing that lgus
shall have a share in the national internal revenue taxes. In doing so,
Congress has unduly restricted the lgus' sha re and entitlement in clear
contravention of the constitutiopal mandate.
The law does not allow any
deduction from the tax collettions
for purposes of computing the IRA of
the lgus.
Assuming that Section 284 of the LGC is valid and constitutional, the
national government is also in error in its implementation.
The said Section simply ~tates that lgus "shall have a share in the
national internal revenue taxes based on the collection of the third fiscal
year preceding the current fiscal year."
As can be seen, the law makes no mention of any exclusion or
deduction from the national internal revenue collections for purposes of
computing the IRA. As written, anything that is collected as national
internal revenue tax should form part of the collection for purposes of the
computation of the IRA.
In the aforementioned letter to the President, the Petitioner showed
competent proof of numerous deductions from the internal revenue
collection before the IRA was computed and distributed to the lgus.
Based on the computation of the share of lgus which is being
published in the official websites of the national government/ the internal
revenue tax collections arel being subjected by the BIR to several
deductions before coming up with what it refers to as " basic income." The
share of the lgus is then compute d based on the said basic income.
7
See attachments to Annex "A"
8
It is the Petitioner's most respectful submission that this practice is
contrary to the clear provisions of Section 284 of the LGC because the
mandate is to give the lgus a percentage share of the national internal
revenue taxes and not just a perc,entage share of the " basic income."
The table below shows how the IRA for the base years 2009, 2010
and 2011, had been arrived at.
{In Millions)
A
1
2
3
4
5
6
7
8
9
10
c
B
2009
INTERNAL REVENUE TAX
COLLECTION
E
D
F
2010
653,126.24
2011
713,604.29
778,580.80
less
Non-cash Collection
PAGCOR Qualifying Fees
Miscellaneous Income (Community
Tax, Others)
11,095.31
II
13,893.65
16.11
16,625.85
8.60
I
45.57
200.00
Refund
Rewards
46.00
11
less Special Funds/Special Accounts
Autonomous Region Muslim
Mindanao (RA 9054)
621.68
736.44
701.94
12
Mining Taxes (RA 7160)
449.92
525.10
501.83
13
Franchise Tax (RA 6631, RA 6632)
VAT Various Municipalities (RA
49.10
35.32
0.96
14
7643)
9,216.02
1,001.96
390.66
15
347.62
385.62
317.48
2,926.18
23,103.98
27,239.22
17
ECOZONE (RA 7227)
Excise Tax on locally Manufactured
Virginia Tobacco (RA 7171)
Incremental Revenue from Burley
and Native Tobacco (RA 8240)
6,067.34
11,836.90
18
COA Share Dec. 24(3) of PO 1445
3,140.5~
3,339.23
3,604.83
19
Total Internal Revenue Deductions
NET INTERNAl REVENUE
COllECTIONS (after deductions)
49,097.24
61,219.68
16
20
21
22
23
24
25
26
27
28
29
G
'
28,154.08
I
Amount for Distribution
624,972.17
713,604.29
n8,5B0.8o
0.40
0.40
0.40
249,988.87
285,441.72
311,432.32
IRA Distribution
Provinces
23%
57,497.44
65,651.59
71,629.43
Cities
23%
57,497.44
65,651.59
71,629.43
Municipalities
34%
84,996.21
97,050.18
105,886.99
Barangays
20"
49,997.77
57,088.34
62,286.46
249,988.87
285,441.72
311,432.32
9
From the foregoing, it can be seen that payments and remittances to
various recipients were deducted from the internal revenue taxes
purportedly on the basis of the different provisions of law, to wit:
1.
2.
3.
4.
5.
6.
7.
8.
Autonomous Region of Muslim Mindanao, RA 9054;
Share of lgus in mining taxes, RA 7160;
Share of lgus in franchise taxes, RA 6631, RA 6632;
VAT of various municipalities, RA 7643;
ECOZONE, RA 7227;
Excise tax on Locally Manufactured Virginia Tobacco, RA 7171;
Incremental Revenue from Burley and Native Tobacco, RA 8240;
COA share, PD 1445.
It should be pointed out hat the various laws being cited merely
authorize the payments and remittances to the named recipients but the
same laws have not given the national government the authority to deduct
the payments from the internal revenue collections for purposes of the
computation of the IRA.
For instance, while the share of the lgus in VAT revenue is provided in
Republic Act No . 7643, there js nothing in the said law which remotely
suggests that such share shall be deducted from the national internal
revenue collections before computing the IRA.
On the other hand, Republic Act No. 7171 allows provinces which
produce Virginia tobacco to have a share in the excise taxes on the locally
manufactured Virginia-type cigarettes equivalent to fifteen {15%) percent
thereof. However, there is not hing likewise in the said law which states
that it shall constitute a deduction from the internal revenue taxes for
purposes of the IRA computatioh .
To hold otherwise would be tantamount to a declaration that Republic
Act Nos. 9054, 6631, 6632, 7643, 7227, 7171, 8240, as well as PD 1445,
constitute amendments to Section 284 of Republic Act No. 7160.
On same assumption that Section 284
of the LGC is valid and constitutional, VAT
and excise taxes being collected by the
Bureau of Customs (BOC) on imported
goods should also be incl~ded in the
national internal revenue tax collections
for purposes of computing thb IRA of the
LGUs.
10
Under Section 21 of the National Internal Revenue Code (N IRC}, "the
following taxes, fees and charges are deemed to be national internal
revenue taxes:
a) Income tax;
b) Estate and donor's taxes;
c) Value-added tax;
d) Other percentage taxes;
e) Excise taxes;
f) Documentary stamp taxes; and,
g) Such other taxes as are or hereafter may be imposed and collected
by the Bureau of Internal Revenue. " (Highlighting supplied)
To state the obvious, based on the foregoing provision of the law,
there should be no doubt that va lue-added tax (VAT) and excise taxes
which are collected on goods, whether loca lly manufactured or imported,
form part of th e national interna 1revenue taxes.
1
The provision on VAT on importation of goods is embodied in Section
107 of the NIRC, as amended, which pertinently states:
"There shall be lev(ed, assessed and collected on every
importation of goods a Jalue-added tax equivalent to twelve
percent (12%} based on t~e total value used by the Bureau of
Customs in determining tariff and customs duties, plus customs
duties, excise taxes, if any, and other charges, such tax to be
paid by the importer pri(J)r to the release of such goods from
customs custody xxx. " I
Under Section 12 of the L IRC, "the Commissioner of Customs and his
subordinates with respect to ~~e collection of national internal revenue
taxes on imported goods," are constituted as agents of the Commissioner of
the BIR.
On the other hand, Section 129 of the NIRC has the following
provision on excise taxes:
"Excise taxes apply to goods manufactured or produced
in the Philippines for dorpestic sales or consumption or for any
other disposition and to things imported. The excise tax
imposed herein shall be in addition to the value-added tax
imposed under Title IV." (H ighlighting supplied)
For unknown reasons, 't'hich, in any event is contrary to law, the BIR
does not include the collection of the BOC on imported goods in the
11
national internal revenue taxes th,ereby contributing to the huge shortfall in
the computation of the IRA.
For the base years, 2009, 2010 and 2011, the following table shows
the material data which illustrate Petitioner's contentions of the
unauthorized deductions and exclusions:
(1) The BIR collections whtch did not include the VAT and excise tax
collections of the BOC (column B);
(2) The amounts of the VAT and excise tax collections of the BOC
(columns C, D);
{3) The net amounts of collections on which the 40% IRA shares were
erroneously based (column F);
(4) The resulting IRA (column G);
(5) The amounts unlawfully deducted from the revenue collections
(column H);
(6) The internal revenue tax and IRA as rectified (columns I, J); and,
(7) The amount of shortfall and percentage (columns K, L).
(In Millions)
A
1
B
c
D
E
F
G
Revenue Collections
Base
Year
NET
cal
SIR
VAT
J
I
K
l
IRA
BOC
2
H
Excise
Year
IRA per
GAA
tvenue
rGAA
IRA
Deduc
tions
Should be
Over/
Short
Total
Revenue
IRA
(Fx40%)
{8-F}
(B+C+D)
{lx40%)
(G-J)
"
(K/
G)
3
2006
652,733
118,869
10,759
2009
624,9n
249,989
27,761
782,361
312,944
(62,956)
25%
4
2007
713,596
129,125
13,389
2010
664,507
265,803
49,089
856,110
342,444
(76,641)
29%
5
2008
778,581
156,330
15,509
2011
717,362
286,945
61,219
950,420
380,168
(93,223)
32%
I
802,737
1,035,556
(232,820)
29%
6
TOTAL
CONCLUSION AND PRAYER
In a paper written for the Local Government Center, College of Public
Administration of the University of the Philippines and Ford Foundation
Philippines, the central role played by the local governments in any
12
democratizing polity has been 6uly recognized. "For one, being in the
frontline, they are being regarderi by many citizens as the government. If
local governments fail and are unresponsive to the basic needs of the
people then government to thj.se people is a failure, regardless of the
grandiose plans and visions (the ryational government) has. "
One key aspect in the devolution process envisioned by the LGC is
the transfer to the lgus of the responsibility for the delivery of basic
services which include health~ agricu lture, environment and natural
resources, social services and public works funded by local funds.
To enable the loca l governments to perform their role as effective
partners in national progress and development, the Constitution has
provided the wherewithal: (1)
broadened taxing power; and, (2) a just
share in the national taxes.
It is thus in the interest of the nationa l government, the country and
its people that the salutary aim and vision of the Constitution to sufficiently
empower local governments should not be brought to naught.
As it is, it is bad enough that the law that has been passed is not in
accordance with the letter and 'intent of the Constitution; what is worse is
that the same law is not even being properly implemented.
This Honorable Court's exhortation in " Batangas vs. Romulo," should
be worth repeating: 110Ur natiohal officials should not only comply with the
constitutional provisions on loeb! autonomy but should also appreciate the
spirit and liberty upon which these provisions are based. "
With this petition, it is 1oped that the national government would,
once and for all, acknowledge that it has not been fully and faithfully
performing its duty under the Gonstitution.
It is for this pu rpose th~t Petitioner is invoking the pronouncement
reiterated by this Honorable Court in the aforecited case of 11ACORD vs.
Han. Ronalda Zamora, et al:"
"Where the Jaw, the Constitution in this case, is clear and
unambiguous, it must be taken to mean exactly what it says,
and courts have no choice but to see to it that the mandate is
obeyed. "
13
What is deplorable in this case is the immensity of the IRA shortfall as
shown in Annex "E/' which in Region Ill alone for the years 2009 to 2014
totals P87.36 billion.
WHEREFORE, considering the foregoing, it is most respectfully prayed
that judgment be rendered declfring the insertion of the words, "internal
revenue" in Section 284 of the ~GC as unconstitutional, and ordering the
deletion of the said words fro~ the same Section of the law in order to
make it conform to the letter a~d intent of the Constitution, which should
hence read as follows:
aLocal governmen units shall have a share in the
NATIONAL {INTERNAL REVENUE] TAXES based on the collection
of the third fiscal year preceding the current fiscal year as
follows:
(a) On the first yeor {1995} of the effectivity of this Code, thirty
percent {30%};
(b) On the second year (1996}, thirty-five percent {35%); and
(c) and starting on the third year (1997} and thereafter, forty
percent (40%}.
XXX
11
Petitioner likewise prays for the issuance of a writ of mandamus
commanding the national government, through the above-named
Respondents, to fully and faithfully perform its duty to give the more than
80 provinces, 143 cities, 1,491 municipalities, and 42,028 barangays their
just share as mandated in SectiOn 6, Article X of the 1987 Constitution and
in accordance with Section 284 of the LGC as so rectified by this Honorable
Court.
Specifically, it is prayed that the Respondents be commanded to:
(a) Compute the IRA of the lgus on the basis of the national tax
collections, to include II the tax collections of the BIR and the BOC;
(b) Desist from deducting from the national tax collections any tax,
item or amount that is not authorized by law to be deducted for the
purpose of computing the IRA;
14
(c) Submit a detailed computation of the IRA from 1995 to 2014 and
determine t herefrom the IRA shortfall; and,
(d) Distribute the IRA shortf~ll to the lgus.
I
Petitioner likewise prays for such other relief as may be just and
equitable.
Balanga City, Bataan, for Manila, August 27, 2013.
Petitione
84 Juan Luna Street
San Lorenzo Village
Makati City
(02)-810-0934
and
Rotary Avenue
Barangay Tenejero
Sitio Bo. Campo, Ba langa City
(047)-237-2543
{0917)-832-1441
15
VERIFICATION AND CERTIFICATION
OF NON-FORUM SHOPPING
I
I, ENRIQUE T. GARCIA JR, of legal age, Filipino and resident of Balanga
City, Bataan, under oath, hereby depose and state that:
1.
I am the Petitioner ilil the instant Petition for Mandamus;
2.
I have caused the breparation of the foregoing Petition for
Mandamus and hereby attest that the allegations of facts
contained therein are true and correct of my own knowledge
or based on authen~ic documents;
3.
I hereby certify thaJ I have not commenced any other action or
proceeding involving the same issues in the Supreme Court,
Court of Appeals or different divisions thereof, or in any other
tribunal or agency; and
4.
Should I hereafter
that a similar action or proceeding has
been filed or is pehding before the Supreme Court, Court of
Appeals or different divisions thereof, or any other tribunal or
1
agency, I undertake to promptly inform this Honorable
Supreme Court and other tribunal or agency thereof within
five (S) days from n'otice or knowledge.
l~arn
Done this 27th day of August, 2013 in Balanga City, Bataan.
Affiant
Subscribed and sworn to before me this 27th day of August, 2013 at
Balanga City, Bataan, affiant exhibiting to me his Philippine Passport No.
EB0228176 issued on 18 May 12010 at DFA Manila and valid until 17 May
2015, a competent evidence of identity required under the 2004 Rules on
Notarial Practice.
Vtrf
Doc. No.
Page No.
Book No. 1f
Series of 2013.
'12
16
Copy furnished:
Hon. FRANCISCO N. OCHOA
Respondent
Executive Secretary
Malacaiia ng Pa lace, Manila
Hon. CESAR V. PURISIMA
Respondent
Department of Finance
DOF Bui lding, BSP Complex
Roxas Bouleva rd, Manila
Hon. FLORENCIO H. ABAD
Respondent
Secretary
Department of Budget and Management
Malacanang Palace, Mani la
Hon. KIM S. JACINTO-HENARES
Respondent
Commissioner
Bureau of Internal Revenue
BIR National Office Build ing
Quezon City
Hon . ROZZANO RUFINO B. BlAZON
Respondent
Commissioner
Bureau of Customs
OCOM Bui lding, BOC, Port Area
Manila
EXPLANATION
In compliance with Ru ll 13 of the 1997 Ru les of Civil Procedure,
petitioner respectfully man ife! ts that fi ling and service of the foregoing
petition were done by registered mail, personal service not being
practicable due to distance, time and persona l constraints.
Republic of the Philippines
Province of Bataan
City of Balanga
)
) S.S.
)
AFFIDAVIT OF SERVICE
I, LADYBELLE S. SANTOS, of legal age, an employee of the Provincial
Lega l Office, Provincial Government of Bataan, with office address at
Provincial Capitol Compound, Balanga City, Bataan, after having been duly
sworn to in accordance with law hJreby depose and say that:
This day, 27 August 2013, I delivered copies of the PETITION in the
case of HONORABLE ENRIQUE T. GARCIA JR vs. HONORABLE FRANCISCO
N. OCHOA, ET Al., by registered mail, with instruction to the postmaster to
return the mail within ten (10) days if undelivered and with the
corresponding registry receipts, to the following:
REGISTRY RECEIPT
HON. FRANCISCO N. OCHOA
Respondent
Executive Secretary
Malacaf'iang Palace, Manila
p
·
Po
don
Pn&serve
.
~
HON. CESAR V. PURISIMA
Respondent
Department of Finance
DOF Building, SSP Complex
Roxas Boulevard, Manila
4/ gq
·~~ag.,~o~
Q ~~
20 - - - -
th~~tfor?ererJnce In case o f Inq uiry
.
.,
PostmasterrTeller
REGISTRY RECEIPT
HON . FLORENCIO H. ABAD
Respondent
Secretary
Department of Budget and Management
Malacaiiang Palace, Manila
PostmasterrTe lle r
HON. KIM S. JACINTO-HENARES
Respondent
Commissioner
Bureau of Internal Revenue
SIR National Office Building
Quezon City
L/!9c<
Preserve this receipt for reference In case of Inq uiry
PostmesterrTelter
REGIS TRY RECEIPT
HON. ROZZANO RUFINO B. BlAZON
. ~~~:r.··•.un1N~.--~"¢.....
b' i) ~· ~ :\! ~\1 ~
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""~r~Lett~r/Pac sg.. o.' l '· •
" ,_..,...
~ci-
Respondent
Commissioner
Bureau of Customs
OCOM Building, BOC, Port Area
Manila
Post D~ f~~
Jg"l
...:/
- - --
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rl
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20
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Postmasterfreller
27 August 2013, Balanga CiJ, Bataan.
~
LADYBELLE S. SANTOS
Affiant
SUBSCRIBED AND SWORN tp before me this 27th day of August 2013
at Balanga City, Bataan, affiant expibiting to me her Social Securit y System
10 No. 0225135734.
I
.
ATTY. JU! .
T
~~~-!;~!.ARIA
NOT
PUBUC
UNTIL DECEMBE?. J'l. 2014
NC-311-12
PTR NO. ~4 5185~,11 !/13 BALAN6A {.;. ,
JBP ND. 837854 1/31l3~BA TAA N
q;,.
ROLL NO. 38430
_,
k-f
zn 1 ~
7 rerererice
PreJ~~~~AYitlifor
In case of Inquiry
.4
Pos\Eid on '
AFFIANT FURTHER SAYETH NAUGHT.
Doc. No. l(..r!::
PageNo.
Book No. ---=..
1t_
Series of 2013.
11
1
o[
Republic the Philippines
Province of Bataan
OFFl CE OF THE PROVINCIAL GOVERNOR
Bataan Pr~,·incial Capito]
January 14, 2011
H.E. BENIGNO C. AQUINO m
President of the Republic of the Philippines
Malacailang, Manila
Dear President Aquino:
Greetings!
The undersigned wishes to seek your intervention and
assistance as regards the long standing problem where the 40%
annual Intemal Revenue Allot:D;lent (IRA) given to local government
units is always short, this year (2 0 11) by as high as P93 .3 billion
or thirty two and a half percent (32.5%).
And to show its real maJnitude, the IRA's allocated in three
(3) years alone {2009, 2010 ruld 2011) are sh ort by an aggregate
amount of P233.1 billion or nyenty nine percent (29%) as shown
below:
I
GAA
2009
2010
2011
Total
Internal Revenue Allotment (in Billions of Pesos)
Amount
Over/ (Short)
Should Be
Percent
Per GAA
Amount
(63.1)
25.2%
3 13.1
250.0
342.4
(76.6)
28.8%
265 .8
380.2
32.5%
(93.3)
286.9
1,035.7
802.7
1233. 1)
29.0 %
The detailed computations of the IRA's in the said period (as
shown in Annex "A" to "F") were short for two reasons.
IT A GUY 0 D
A
G
I
8 AT A AN
TUNGO SA MAUNLAD NA PAMAYANAN
Capitol Batanga Cny, eataan. Philipp1nes ·Tel Nos. {63) 477914789/ 2r·7642/237-7643 • Telefax (63) 47 237-241 3
lwww.b at
aani+M@
2
Firstly, d eductions were ¥lade on the gross collections of
intemal revenue taxes in computing the 40o/o IRA, when such
deductions are clearly not provided for in Section 284 of the Local
Government Code (LGC). Said section merely states that the 40o/o
"share in the national internal revenue taxes" shall be "based on
the collection of the third fiscal year preceding the current fiscal
year."
Secondly, collections of excise taxes and Value Added Tax
(VAT) by the Bureau of Customs (BOC) on the importation of goods,
were not added to the gross cpllection of intemal revenue taxes
before computing the 40o/o IRA, f.rhen they are indisputably intemal
revenue taxes. In this case, therefore, BOC merely acts as the
collecting agent of BIR. As a m~tter of fact, in the case of VAT, the
amounts collected by BOC are used as input credits or deductions
to the output VAT subsequently collected by the BIR from
manufacturers, distributors, whblesalers and retailers.
As early as December 9, 4008, the undersigned has formally
brought this problem to the attention of the Speaker of the House,
the Senate President and even former President Arroyo, but to no
avail.
Unfortunately, the mistal!e was not corrected in the 2009
GAA, and was repeated in the 2010 and 201 1 GAA to the detriment
of the LOU's, a great majority of which are in dire need of funds.
This representation will qeatly appreciate it if His Excellency
can give him some time to s~t and discuss ways wherein His
Excellency can assist in rectifying this grave injustice and inequity
to LOU's.
Maraming Salamat at Ma l hay po Kayo!
Very truly yours,
I
E~.JAT
nnque . G·--
I
2009
Amount
Net
624,972.17
40%
2011
2010
IRA
249,988.87
Amount
664,506.95
IRA
40%
A.n:nex A
265,802.78
Amount
717,361.60
IRA
40%
286,944.64
I
Total
IRA
802,736.29
Add Back:
IR Deductions
28,154.08
49,097.34
118,869.00
10,759.00
129,125.00
13,389.00
61,219.20
'
BOC Collections
VAT
Spec (Excise)
Total
Over/(Short)
Percentage
i
782,754.24
(157, 782.08)
40%
313,101.70
{63,112.83)
25.2%
856,118.29 40%
(191,611.34)
156,330.00
15,509.00
342,447.32
950,419.80
(76,644.54)
28.8%
(233,058.20)
40%
380,167.92
{93,223.28)
32.5%
1,035,716.93
(232,980.65}
29.0%
I
REVISED .COMPUTATION OF THE SHARE OF LOCAL GOVERNMENT UNTT
UND.E R THE LOCAl GO RNMENT CODE
.....___.....=~-___,--'
CALENDAR YEA~ 2009
BASE YEAR 2~06
INTERNAL REV;NUE TAX COLLECTION (Anne.A-2)
Less: Non-Cash Collection (Anrex A -4)
PAGCOR Qualifying Fees (A(meA A-2)
Miscallaneous Income (Community Tax. O thers) (Anr~e~: A-21
Refund (Annex A·2J
Rewards (AnfHtJI A·2J
p
653,126.242.520.29
11 ,095.310,421 .58
16,108,700.00
45,570,197.02
200,000,000.00
45.998,265.41
11,402,987.584.01
641,723,254,936.28
Less: Special Fund~/Specl~l Accounts:
Decree/Law
Autonomcus Region of Muslim ·Mindanao (Anne.J A-.SJ
Internal Revenue Collection
T ax Remlllanca Advice (TRA)
Mining Taxes (Annex A-3)
40% Share of LGUs
FRANCHISE t~nelf A..:JJ
City of Makall
151,105,966.47
470,569.209.68
621,675,176.15
RA 7160
449.916,438. 16
RA 6632, as am nded by
RA 7953
Municlpanty of Carmona, Cavlte
29,451 ,261.90
RA 6631 . as am~nded by
RA 6407
VAT- Various MunlclpaiiUes (Annex A..JJ
RA 7643
ECOZONE (Ann&A~
.
Clark Special Economic Zone
Subic Bay Freeport Zone
RA 7227
Excise TalC on Locally Manufactured
VIrginia Tobacco (Annttx A-6}
RA 7171
..
I
19,653,218.00
9,2 16.021 ,578.95
161 ,401,316.11
166,220,587.64
••
A. COA Share Dec.24(3) of PO 1445
Nel General Fund ·
2,926,184,571.44
13,610,524.1 48.37
p
628,112,730,787.91
p
628.112,730,787.91
Ra1e: 112 of 1o/o
0.005
3, 140,563,653.9<
COAShare
8 . NET GENERAL FUND
Less: COA Shere
628,112,730,787.91
3.140,563,653.94
624,972., 167. 133.98
0.40 .
Rate of LGUs
BASIC, INCOME
Amount for Distribution:
Provinces
Cities
Municipalilles
Barangays
p
23%
34%
20%
84,996,214;730.22
49,997 ,n3,370.73
249,968,866,853.69
I
07129/08
Note: Spedaf Funds/Accounts - TOOOA. collection
57,497,439,376.33
51,497,439,376.33 .
23%
~
E.VELYN
Chief, Rev
.r
"~).
-
•
A
UZMAN
unting Oiv•slon
___..
Lege11d:
-- - The reflected amount was based on the pro-rated share or Jocall grown Vlrginla teartobacco In lhe production or cigarei!Bs packed In 20'.&. n
computation was based on 1he ruling Issued by former Deputy·crommir.sioner Jose Mario Bunag da~d Au~ust 6, 20CM. Pend1ng the nnal res<
of lhe Issues raised by the Congressmen from the Virglnkl leaf growing provinces on the oorrecl comp~tauon of the shar~ base, Ulis amount 1
prflvisionaUy taken up, subjecllo future adjustments.
~
• No incremental revenue from lhe lmplementaUon of Rei)Ubtlc Ar~- QpafiRUpe Lt.Qe~ yet been computed pending the
legallnterprelatlon of the lerm •incremental revenue· and lh&t!fP!-I{IGl..a.wiP fi r
iG~o future adjustments upon rece1pt of the o;Mnion fr
BIR'•L•o•<G<~o
D
AUG 1 ~
2008~\ ~
Yl ;
_,\nncx C
- ·,
)
"
REVISED COMPUTATlON OF THE SHARE OF LOCAL GOVERNMENT UNIT
UNDER THE LOCAL GOVE~NMENT CODE
CALENDAR YEAR 2010
BASE YEAR 2007
p
Collections for Nallonat/Reglonal Offices (Allne.c A· II
Less: PAGCOR • Q~.~allfyfng l;ees CoUectlon (ArlMlt A·1b)
Total Internal Revenue TaK CollecUon
Less Non-Cash Col.ectlon (TalC Subsidies) ~ A·T•J
713,595,69~ ,671 .37
13,893,663.966 48
699,702,030,604.69
Autonomous Region of Muslim MIJldanao (ARMM) (Mnu A·~
fax Rem1t1ance AdVICe (TRAj
578.719,840.65
Revenue Collection OHrce (RCOJ
157 812,4166.62
RA 7160
Value-Aaoed Tax (VAT) In lteu of FranchiSe TalC (Annu .&.JJ
City of Makatl
RA 6632.
as amended
RA 7953
Murudpall1y or Carmona, Cavlle
7.13.604.291 .676 37
8,597 105 00
L
736,532,30927
525,102,553 19
17,416,611 15
RA6631 ,
as amended by
RA 81107
VAT (Vanous MunlopallUes} (~ A.JI·
RA 7643
Ecozone IAnMx A.JJ
RA72V
17.0041420.25
1.001 .962.159 55
193,853,522.81
191.761154 1.33
Clanc SpeCial EconomiC ZOne
Sublc Speoal Economic Zone
Exose Tax on Locally Manufactured
V1rg1nia Tobacco tAMIIlC A..JJ
Incremental Revenue from 8ur1ey
and Natwe Tobacco (~ .&..J)
Arrears
• 7 years inslallmenl
35,321.031 AO
385.615,064 14
23.103.9n.4r
RA 7171
oa
RA 8240
6 ,067.341.12't.36
3 1,855.851.715.99
Net G eneral Fund
P =...::i6.:.67,;:•.;;,841;.;6i:1..,1;.;.7.-8;,;,8,;,BB;,o·.;:90"==
Net General Fund
Less: COA Sllare ( Net General Fund K 1/2 of 1%) (Annex BJ
Basic Income
'
Rale'"(RA 7160 -local Government Code)
LGUs Share
667,846,178,888.90
3,339.230,894 44
664,506,947.99'1 ,46
0.40
p _...;2;;6,;;,;5·:;,8;,;02;,:,·,;.77;.;9;;:.,1;.;,9;.;,7.:.;
·7,;;;6_
Distribution of LGUa Share:
ProVInces
Cities
Mumclpalllles
Barangays
23%
23%
34%
20°4
p
61 ,134,639,215.49
61 .134,639.215.49
90,372.944 .927.25
53.160,555.839 55
!" 265.~02, 779,197-78
J-31 ~
GSB
NRB
Nore· Speoal FtJnds/Accounts- 1000-t. colleciJOn
By:_ _ _ _ CTRL No.__
COMPUTATION OF THE SHARE OF LOCAL GOVERNMENT UNIT
UNDER THE LOCAL GOVERNMENT CODE
CALENDAR YEAR 2011
BASE YEAR 2008 1
~nal
Revenue Ta;( Collection
fAnne~eA-11
p
;s: Noo-Cash Collection (TalC Subsidies) (Anne• A·IBI
ns.sao.796.120 24
16.625,853.413.62
761 .954 .942.706.62
OecteeJLaw
Autonomous Reg1on of Muslim Mindanao
(ARMM) IAAAaT A·2J
Tax Remittance Adv1ce (TRA)
Revenue Collecuon Office (RCO)
RA 9054
Mining Tax tAnrrax A.JJ
RA 7160
Value-Added Tax (VAT) 1n lieu of
Franchise Tax (Anna .. .4-31
C1ty of Make II
Munlopallty of Carmona. Cavite
p
493.565.183 43
208.379.020.50
701.944.203.93
501,832.269 34
RA 6632.
as amended by
RA 7953
(80.490.68
RA 6631 .
as amended b
RA 8407
460.4190.68
VAT (Various Muniopalities) (Annex A.JJ
RA 7543
390.657.766 85
Ecozone (AnnaJt A-31
0J3rk Speoal Economic Zone
Sub1c Speoal Economtc Zone
RA 7227
Exose Tax. on locally Manufactured
Vngtnia Tobacco (AM~ A-31
115.795.747 58 .
201,685.044.01
RA 7171
Incremental Revenue from Burley
and Nallve Tobacco (AnMK A·31
a) Arrears • 7 years installment
b) CY 2008
317 480.791 59
27 239.216.628.00
RA 8240
6.067.341,127.36
5,769.559.217.93
11,836.900.345.29
40.988.512.515 68
p =~7~20;;,;;.9;;6~6=
,4·3=0·=19=0=.9=4=
Net General Fund
720 .966.430,190.94
3,604,832 150.95
717.361.598,039.98
0 40
Net Genera l Fund
less. ~OA Share (Net General Fund x 1/2 of 1%)
Bas•c Income
Rate (RA 7160 - Local Governmenl Code)
LGUs Share
p =~2,;;;,;86;,!,,9;;.;44~,6~3=9·::::;.21=5=-9=9=
Dl&trlbution of LGUs Share:
Provinces
Cllles
23%
Mun•ctpalitles
34%
Barangays
20%
65.997.267.019.68
p
23%
65,997,267.019.66
97.561 .1n.333 44
57.388.927.843.20
286,944,639,215.99
p
Chter. Revenue
J-31
..
NRS--../
Note Speoal Funds/Accounts · rOO% collectton
--·~
. .
- ,• I
.
-r- • .
·--·--- -
..
NATIONAL GOVERNMENT FISCAL PEHFORM
In billion pesos
~NCE,
2003-2008
·
I
•
AC
PAATICULAR.l
' 1003
626.6
.
REVENUES
T.axR~nv~
:t~;Utf.~~~118(;riue: :.
~
'"' ..
..
t
"'·'
•
·-·.. .
~":' .i "B' t'W.~trtfls
~
·-
. .
• !••
..
~ .
.....
.
7\
• •
537.4
.'4~~=.
2~-
200!
&99J
'195.'
598.C
685.:
'• .'•••'~w~
~,-.~ 1
•
.:• :,i •l
'I
, ''iij:·.,
. •"iQ6.i· '-.
' ..! ,; -;p .t..U.'
Othet 0 ffices
, 5...9'
Non-Tax Revenues
88.1
1·'-·
lOl.:
ST-clncome
56.7
61\ • .
70.1
Fees & Charges
U .G
1~.(
19J
..
0.6
O.t
1.2
o.:
EXPENDrTURES
855.9
89U.
Privatization
.
Gtllnts
SURPLUS/(DEFICTT} ·
Sovrce: f?epartment of Fhanct
(~.3)
..
8.•
110.~
.2.•
o.:
942J
{146.8
(194.0
I
B0C CASH COLLECTION
.·
..
.
.·
(ln~onP~)
•'
..
··TOTAl:
o:9t. Noll' toe'cM\I"Ca
· · T'EF
.
\-port Duties
NonOii
Oil
Crude on
Oil ProductS
1m~ort'l'u
VAT
Spec (Excise)
IX Credit Applied'
Goy•t Accounts I Det.
Payt.
DEgiMJ!ER .
.
.
.
1&22 .. 2006 .
17,389
6.203
414 .
4,610
17,124
4,710
1,9.51
7,469
V~lUANCE
'
'% .
~J,DOUnt
.2F.
-I.S%
JAN .. DEC
. 7007
2006
209,439
61.1'~
68,533
(1~608)
.
-2.35
. .%
56,471 . 57,442
(971)
-1.7%
16.l24
(2,859) -38.3% . 66~25
)
(2,585) -42.8%
1.153 . 1.426 .. (2!74) .:19.2%
~
J1,09t .
8,004..
(637)
-5.7%
(749)
-9.4%
3,087
~12
3.6%
142,514 129,62$ : li,886
9.9%
29.7%
129.125' 118,869
10,256
8.6~
60.8%
. 13.389 . 10,759
2.630'
24.4~
(292)
-8,8ifC
831
1.149
(3~8} -27.7%
10,454
·7,255
322
m
. . ~5.. t6.1%
3,199
lZ-;779.
9,65.,.:;
.3.1!!4 32.36%
11.~
8,838
2,~~
817· . 4
45.
6~2
4. 1~
Us.l
:n.~
.-n.~
I 93
5.:7%'
1.347
6.511>'
.s6,861
3',457 .- 6,042
1.313
198,161' 11,278.
39,'-09
(l
VARIANCE
Am2unt - ~
. 501
(456)
, -91.0%
3,009
3.301
542
' 131 . 24.1%-
16,786
12,287
4,499
36.69f
--=- .. -= -.: -
s~~ -~
~--Annex .F
Collections oy Typ e of Tax
'
Bureau of Customs
. . , < .: ~::_:·Collections by Type of Tax
· - , ··.:·
. (Ill Billion Pesos)
.
•
•
'
~
- --1
To tnt
j
Duttes
:
Jan-Dec
2009~ 2008
220.878 I 260 248
69 063
_L
Vat
133 898
I
I
•
: .• ,.~! ~'.·
~
Deviation
Amount- · j _
I ·39.370
j_a8.40~ ~
:
-19 346
%
I
· 15 1o/o
j
2 1 9%
I
156.330
1 . 22.432
17.917
I
l
J
15.509
L_
2.409
i
160,000
--1
140,000
120,000
100,000
-14 .3%
J
15 5%
l
'r
Cxctse
(In Million Pesos)
:,._ .-:·.,':.::: ·
r
80,000
0
Bureau of Customs
Collection by Source
:·
(In Million Pesos)
-
.. .
"f.'
:·
..
••
. ·- -.
·...,,
,,_
;
~
oaues
2008
•
•
. .
. - ..
-
•or;',
•
',
., •
•
;
Exc~
· · · · :·-. : -{In Biillon Pesos)
-
a11 -0 .o
·- -
2009-42009
220 878
TOICJI
II 2ooa
.. _ -.
I,- - - Deviati on- --·
--~_90~ ~ Alll O~Inl _I_ %_ _ ,
~
-39 370
260.248
I
15 1%
I
I
Non-Oil
I
• 164 727
!
189 714
Crude
19 U20
34 584
PP.tro Products
36 331
-
35 950
Non oil
Petro Products
•
·: Bureau·.of Customs.
_CQUiu:tiD.·n~ by Source .
: ~. ~··
••
•.•.
1
Crude
2009
...
40,000
I
l
20,000
•
•
60,000
Source of d.Jrs BDC D!SIIicrs Report
200,000
180 ,000
160,000
140,000
120 ,000
100, 000
80,000
60 ,000
40 ,000
20,000
0
I
.___
--
Sozuce of dora: BOC Districts R~t
.
I
·24 987
13.2%
• 14 /(j4
: _ _:42 70,
03~ 1 ~ _L- ~ 1%
"I
December 9, 2008
HON. JUAN PONCE ENRILE
Senate President
Senate of the Philippines
G.S.I.S. Building, Financial Center
Roxas Blvd., Pasay City
HON. PROSPERO C. NOGRALES
Speaker of the House
House of Representatives
Constitution Hills, Quezon City
D ear Mr. Senate President and Mr. Speak
Greetings!
This pertains to the Proposed GenEFal Appropriations Act for the Year 2009.
Based on the deliberations of the Governr:th.ent's budget, the allocations made for the
Internal Revenue Allotment (IRA) of all local government units for 2009 in the total
amount of P250 billion, more or less, do not include the national internal revenue taxes
collected by the Bureau of Customs from rrhportation of goods in 2006. These national
internal revenue taxes pertain to the Value added Tax (VAT) and specific/ excise taxes
totalling P129.6 billion collected from the said importation of goods in 2006. Forty
percent (40%) of this amount (P51. 9 billion~ should be added to the 2009 IRA of local
government units, increasing the total from 250 billion to P301.9 billion.
1
Under Section 284 of RA 7160 or the f-ocal Government Code of 1991, the IRA of
local government units is equivalent to Forty Percent (40%) of the national internal
revenue tax collections of the third fiscal y~ar (2006) preceding the current fiscal year
(2009). However, the computation of IRA as, contained in the proposed budget for 2009
(P250 billion) was b. ased solely on the collel tions of the Bureau of Internal Revenue in
2006 and excluded the VAT and specific excise taxes on Importation of Goods as
collected by the Bureau of Customs in the same year (2006) in the amount of P129.6
billion. Consequently, the local government units in the country would be deprived of
,P
4
I
IT A GUY 0 D AN G BAT A Afr' TUNGO SA MAUNLAD NA PAMAYANAN
Capitol. City of Bafanga, Bataan, Philippines • Tel. Nos. (63) 47 237J058/237-3488 f 791-2632
Telefax (63) 47 237-2413 E-mail: [email protected]
Iwww.bataani![.lJAfll]
....
\
around P51.9 billion (40% of P129.6 billion) in the computation of the IRA for 2009, if
this is not corrected in the 2009 GAA.
The national internal revenue taxes which serve as the basis for computing the
IRA as provided in Section 284 of the Local Government Code, include among others,
the VAT and specific/ excise taxes collected by the National Government under Section
21 of National Internal Revenue Code, as a;mended. Sections 105 and 107, with respect
to the VAT on importation of goods, and Sections 129 and 131, with respect to the
specific/ excise tax, of the National Internal Revenue Code, as amended, provide the
collection of these taxes .from importations.
Being national inte1nal revenue tapces, it follows therefore that the VAT and
specific/ excise taxes on importations thatl are collected by the Bureau of Customs on
behalf of the Bureau of Internal Revenue spould be included in the computation of the
IRA for the local government units.
1
Failure to include these collections from importations of goods in the
computation of ffiA is a violation of the lifperative right of local goverrunent units to
the 40% share of the national taxes. This is a violation not only of the provisions of the
Local Government Code, the jurisprudenc~ promulgated by the Supreme Court on the
matter, but more importantly of the Constitution, particularly Art. X, Sec. 6 thereof (see
Pimentel vs. Aguirre, 336 SCRA 201, Alvarez vs. Guingona, 252 SCRA 695, The Province
of Batangas Vs. Romulo, G.R. No. 152774, 27 May 2004, and Alternative Center for
Organizational Reforms and Development, Jnc.(ACORD) vs. Zamora, G.R. No. 144256,
8 June 2005).
In view of the foregoing, the undersigned respectfully requests that
adjustments/realignments be made to irtcrease to P301.9 billion the IRA of local
government units in the Proposed General !Appropriations Act for the Year 2009 taking
into consideration the VAT and specific( excise taxes collected by the Bureau of
Customs on importation of goods. Otherwre, we shall be constrained to seek judicial
relief for this purpose.
Thank you very much.
Very truly yours,
~. .,., ~ Q-c~""'·
ENRJQUE T. GAR
2
JR
cc:
H ON . EDG ARDO J. ANGARA
Chahman, Committee on Finance
Senate of the Philippines
i
HON. JUNIE E. OJA
Chairman, Committee on Appropr· tions
House of Representatives
3
I
Republic of J e Philip_pines
Provine~ Ba taan
~FFIC~ -~~.:r
I
.ANN.
GOVERNO~
December 12, 2008
H.E. GLORIA MACAPAGAL-ARROYO
President of the Republic of the Philippines
Malacafiang, Manila
Dear Madam President:
Greetin~l-
The undersigned wishes to seek yo Iintervention and assistance in regard to the
adjustrp.ent of the Intemal Revenue Allotm;ent (IRA) of local government units in the
country as contained in the Proposed General Appropriations Act for the Year 2009 in
accordance with the provisions of the Local Government Code (Section 284).
und~gned
The
has previously cJed the attention of the Senate President,
Hon. Juan Ponce Enrile and the Speaker of tt' e House of Representatives, Hon. Prospera
C. Nograles, through a letter dated Decemb 9, 2008, on the non-inclusion of the Value
Added Tax (VAT) and specific/ excise tax collected by the Bureau of Customs on
importation of goods in 2006 totalling P129. billion, more or less, for the computation
of the said IRA for 2009. A copy of the said 1 tter is hereto attached for Her Excellency's
reference.
Bemg national internal revenue taxes forty percent (40%) or P51.9 billion of the
said VAT and specific/ excise taxes collected~on importations collected by the Bureau of
Customs on behalf of the Bureau of Internal Revenue should be added to the 2009 IRA
for the local government units. Thus, this sh 1uld increase the said 2009 IRA for the local
government units from P250 billion to P301. 9lbillion.
We sincerely hope that Her Excellenc~ can assist us on this matter for the benefit
J
237-~058 /237-3488/791-2632
ITA G UY 0 D A N G BATA A
f
TUN GO SA MAUN,LAD NA PAMAYANAN
Capitol, City of Balanga, Ba1aan, Philippines * Tel. Nos. (63) 47
Telefax (63} 47 237-2413 E-mail: [email protected]
Iwww.bataanl¢iidD
of all the local government units in the country which are presently facing financial
d:ifficulties.
Thank you very much.
Very truly yours,
cc:
HON. ROLANDO G. ANDAYA
Secretary:.9£Budget and Managemertt
HON:MARGARITO B. TEVES
Secretary
Department of Finance
/
.
I
.
-J>"
Rep~tth Phil' .
AHNfX \)
.· 1c o · e
1ppmes
$~~·
.'1';.
!::: ~
. Pr vince of Bataan
i. ~
~
OFFICE OF THE GOVERNOR
I
December 15, 2008
H ON. EDGARDO J. ANGARA
Olairman, Senate Bicameral Panel
Proposed 2009 GAA
t~~"~r Cc:fv
HON. JUNIE E. CUA
Olairman, House Bicameral Pane~
Proposed 2009 GAA
Your H onors:
J
This pertains to the Inte al Revenue Allotment ("IRA") of all local
government units ("LGUs") in the total amount of P249,988,867 thousand as
approved in both the House and Senate versions of the 2009 GAA.
May we point out that sJd· amount, does not include the forty percent
{40%) share of LGUs from the jValue-added Tax ("VAT and specific/excise
taxes collected by the Bureau of tustorns CBOC") from importation of goods in
2006. Based on the BOC gross cquection of these taxes totaling P129,628 million,
forty percent (40%) thereof or P51,851 million should be added to the 2009 IRA of
LGUs, .ina·easing the total
from P249,988,867 thousand to P301,839,867
thousand.
11
)
m.PJ
As mentioned, the-computhtion of IRA of P249,988,867 thousand, as shown
in Annexes "1 11 and "2" hereof is based solely on the 2006 collections of the
Bureau of Internal Revenue ("BIR"). As clearly shown in Annex "3" hereof~ the
total 2006. collections of BOC o~ P198.2 billion is on top of the P652.7 bil~on
collected by the BIR. The same ~ex also sh ows that out of the P198.2 billion
collected by BOC on importation of goods, P129,628 million is from VAT
(P118,869 million) and specific/ excise tax (Pl0,759 million).
This is clearly provided under Section 284 of RA 7160 or the Local
Government Code of 1991, which states that the IRA of local government units is
equivalent to Forty Percent (401 ) of the national internal revenue tax collections
of the third fiscal year (2006) preceding the current fiscal year (2009).
The national internal rev:pue taxes which serve as the basis for computing
the IRA as provided in Section 284 of the Local Government Code include anwng
others, the VAT and specific/ e~cisP. taxes collected by the National Governn1ent
under Section 21 of National In; ental Revenue Code, as amended. Sections 105
.
.
ITAGUYOIJ ANG BATJI!AN
--
f
a
TUNGOSAMAUNLADNAPAMAYA~
C.•lt-el, Clt]o af h t.aa.. · - - . PlalllpJifae• • TeL HaL (6..11 4 7 :U7·10 51 t 2 l 7..U II 1 791-2612
talatDJ< 16J ) 47 U 7-l4U
a -na ... . ...., ......., ...~
Jwww.bataa
..
I
and 107, with respect to the VATIon importation of goods, and Sections 129 and
131, with respect to the specifid/ excise tax, of the National Internal Revenue
Code, as ~ended, provide the collection of these taxes from importations.
Being national internal re enue taxes, it follows therefore that the VAT
and specific/ excise taxe~ on im~ortations that are collected by the Bureau .of
Customs on behalf oi the BureauJof Internal Revenue should be included in the
computation of the IRA for the lo~al government units.
Failure to include these collections from importations of goods in the
computation of IRA is a violation of the imperative right of local government
units to the 40% share of the national taxes. This is a violation not only of the
provisions of the Local Government Code, the jurisprudence promulgated by the
Supreme Court on the matter, but more importantly of the Constitution,
particularly Art. X, Sec. 6 thereof 1see Pimentel vs. Aguirre, 336 SCRA 201, Alvarez
vs. Guingona, 252 SCRA 695, The Province of Batangas Vs. Romulo, G.R. No.
152774, 27 May 2004, and Altemative Center for Organizational Reforms and
Development, Inc.(ACORD) vs. Z~mora, G.R. No. 144256,8 June 2005).
1
~e
In view of the foregoing,
undersigned respectfully requests that the
Bicameral Conference Committee increase the IRA from ?249,988,867 thousand
to P301,839,867 thousanq of LG s in the approved Bicam Report on the 2009
GAA, . taking into consideration the VAT and specific/ excise taxes collected by
the BOC on importation of goods. Otherwise, all the LGUs would be unjustly
deprived of the additional P51,851 million due them as provided for by law. In
this ev~t, we would be left with no other option but to seek judicial relief.
Thank you very much.
Very truly yours,
cc: · HON. JUAN PONCE ENRIT--E
SenateI President
Senate of the Philippines
G.S.LS. Building, Financial Genter
Roxas_Blvd., Pasay City
HON. PROSPERO C. NOGRALES
Speaker of the House
I
House of Representatives
Constitution Hills, Quezon City
HONORABLE MEMBERS
of the Senate and House
Bicam Conference
2
I T~LE1
,,
INTERNAL ~EVENUE ALLOCATION
TO LOCAL GOVERNMENT UNITS YEAR 2009
p
INTERNAL REVENUE TAX COLLECT1<9N (2006)
LESS: .PAGCOR Qualifying Fees
Miscellaneous Income
Refund
Rewards
Internal Revenue Collection ARMM
BIR Tax Rev.enue :
LESS: Non- Ca~h Collections
Tax Remittance Advice ARM.M.
Mining Taxes {40% share LGUs)
Franchise (Makati City)'
Franchise (Carmona, Cavite)
. VAT (Various Municipalities) '
Clark Speci~l Economic Zone
Subic Bay Freeport Zone
Excise Tax (Virginia Tobacco)
Net General Fund
653,126,242,520.29
16,108,700.00'
45,570,197.02
200,000,000.00
. 45,998,265.41
151 ,105,966.47
p
652,667,459,391.39
11,095,310,421.58
470,569,209.68
449,916,438.18
29,451 ,261 .90
19.653,218.00
9,216,021,578.95
181.401,316.11
166,220,587.64
2,,926,184,571.44
.
p
628,112,730,787.91
458,783,128.90
0
24,554,728,603.48
· A. yOA Share
Net General Fund
Rate: 112 of 1o/o
COAShare·
0
p
.I
Amount for .Qistribution
Province:s
Cities
Municipalities
Ba~ngay~
·
628,112,730,787.91
0.005
3,140,563,653.94
628,112,730,787.91
3,140,563,653:94
624,972,167,133.97
0.40
B. Net General Fund
Less:. GOA Share
. Adju~ted lf'\temal Revenue Tax Collection (Yr 2006)
Rate of LGVs
IRA (YR 2009)
p
23%
23%
34%
20%
249,988,866,853.59
57,497,439,376.33
57,497 ,439;376.33
. 84,996,214,730.22
49 ,997 ,773,370.72
249,988,866,853.59
Additional From Customs
Jf
/ .
I
- --·-- -
- - - - - - ·-·----- - - - - -
fl.t:V/SED COMPUTAilON.OF TH~ S
·.
RE OF LOCAL GOVERNMENT UNIT
UJomER THE t.OCAL GOVEFUIMENT CODE
· . CALENDAR tft:AR 20011
· e~e YEAR 20.06
.
·...
..
p
.....
1'1 ,.41);9!7",584.01 • . .
641,729,204,930.2~
.·
pttCTeollpw
••
Atstorio~oua Region ot-Muallm' MirldanaO·(A~-4-5) .
. lrrtQma~r.veoue cOII$ctlo~ .t
·. ·
. . 'Tax RetnlttQnoe·Advlbo (fRAl
I
. . .. l9ib"Of M~
.
·.
1-
.
~
·.
'FRANCHIS~ c.-w-iWr
•
15~,105,96av47
~70,M0,209.68
RA 7160
Mining laxe5.fA.Iulex .ili;
.:t6% Sh'er.e 'of l-G~
· :.
\
.
.·
...41l;'9f6;438.1~
·.
6832.lemended by
RA TS53
..
··'
-AA 0531, ... an\endacJ.by ..
.. ·AAWIT
....
VA,''f ~.y;;t1p"·l\~oo;dpal!U~JQ (An!JM.~
·..· . -·: ·s,ii~;~.us
··...
·. ..
•
.·
•
A:.·.to~·Sbarene~(3}bf:~D 1414;
·.
:.
.....
·.,.
·
P
:
..
. .. . ..
.
.. ·''.
p
·:·,·.·.
:.!·
.'62S,~~Dttirr.91
J
. ...
. 'l
.aJ4o,eaa.esa.e•-·"
. ..
6.2B;:I12;no;787.91 . ·
.e:·NET.GENERAI..:RIND
L.aa~~·COA ~hati....
·~ofLGU s
.
... ·. . ~-... .''2,926';1&$j571.44 .· i.
· . ·
1a;ft.1.0:§24c48.a7 .. .• ·;
. ..
· · ;Nz!t'Geooral FU1'1d:·
• : .'fiala: '112"Df·1~V
c6A·ShatQ ., ·.. . •·
•
·,:· ·...··:>' ·.. ·.
..
: :v.if~lniB·LObild:O
.... . . . (A:V..X~J
r
...
.
.1 : · .; ".
1Se;tzd:S87,64 . I
. .'
'
...... . . .."' . ·.. ·,: .
Excl$1tTaX on' ~~1)'-:M~ufactJJI'QC
•
. ·.· Rl1 ..0(316.11
~
-· ·. .
....
.I.
Sub~ ~Y F~~zo~ .
. . ·. . .: ,
.}
:'1~~65312.18.00 ;
•
<eCOZONE· i~ .4-3)
•
• ClafX.SpeOial Economic Zona·
I
..4
. ..,,,~~1$;3.863.9+
.
. 6ft9~167;133.gs ·
. •.
:
'P.
•BASICC1NCEJME
.
..
'
~
.Amoim~ for Ol4lfibl.l~on:
·ProVinces. .
;.t;~Uu
.
.
.'P
·
57,497,.f-39,3v6:33 ·
. 84.Q96.2~730-ll,\
20.
. .,
~9jSib7i77.3,~70.t3·.
. . . _.
..
I
.... ...
~~~7J4i9;376.33·
2!1i
34.
: Mllnl~palll_le$ : ·
·earaog~a
~3~
~ ·.•. ·• •...0.40
24S;988 j886;8Sl.S9
. . : •.
· •
•I
:.· .
ct~'(it:F~·
.. ';2:·.~~-~"u' ~-:.
~ -
0712W06
.Note: Sp~SJ Fzmpsl~nta- 100" coll.afon
. ..:L~
..
.
.
. I' .
. ..
.
•
· .·
.. .
•
.
#.
.- .: : ... ..:: ·: . : ..·.
~- • 1M rtn.aed ~vias bue.1 on .the- PrtKit.d ahare ol k!;:dy grown Mrglnt.lbf wooo In th• pt~ afeloar11ll~ ~·ln;le'l. ~
• compu~ wu bcHed 011 Ute ruling tuuld by f~ Oe~ty Comm!s;lonir .J~• MariO Bun~ d.WAUguatfi; 2004. ,endlno 1ha'ftnal~
·
.
·
¥
of ~~~-~• 111i.od by tile COno~ ftom 1M VIIC!nla
Qi'owk1a proy~ ~1M cotfiiCl~~ tho a.rww bUe', 1111s ~was
~on~D)' lllbn up, lubJ~ ID 1\JtlJl. .d)uetment..
· • P.i
• ••
:
• ••••
· •
- blo troc:temen~l ~· ttorn \he lmplemNrtallon vt ~pu~ ~lia}~ OJ.J~~OIH &rtQo~on ~
:::d,.kon,.o.meotON,..~indffi,
bt, computectperntiog
fhe omc:VI
AUG I :::,,,~.~"~-.'-'»
..
.. .
..
...
·.
.
1. -
t.r 2~'
r.i7..¥-¥~X
t·
t
./
•
.NATIONAL GOVl!RNMENT FISCAL PEFlFORM \NCE~ 2003-2008
In-billion pesos
· .
· . ·1
· ~
·
·.
..
I
·· l~
PARTICULARJ -
.
REVENUES
..
I
'
Privatization.
Grants
• ,...
j
,.$~9·
7.~.
8.·
88\1
101.~ .
.110.!
·sGt7
64·I• .
70J
t8l6
19.£
19.1
O.t
. 2.·
o.:
o.:
8SS.9
893.1.
942.1
(~.~)
(194.0 .
(146:8
06
.
..r:~"'
795.'
:· •"iQG.i· r~: 'iw ~ ~..·.: .1,~
Fees & Charges
,.
I
..
.
BTf Income
200!
••••
:•
Other Offices
· Non-T3x Revenues .
200'·
685.:
537.4
59~.(
: ·:; ··~i
; \ .'42S~(. ·,:.·A(&Sw
• , • ••, .:~ 'l ~~..,
::~~#~~-;rea~~.~~~e~~u;;:
.
. .
..... :.. . .:..
.~y ·~. ·l"'f~~$st&~~
·· . .
. ms .. ~
A4
699J
626,6
Tax Reven1,1es
I
.
1 2'
EXPENDITURES
SURPLUS/(DEF.IOT} ·
Scvrce: Deportment ofFhanct
B0C.d;\SH COLLECTION .
01n ~~lion.Peso~) .
·-. ·:.
. .DECEMBER'
· ~ ~01
17,389 . p,U4
· ·TOTAL
6.'20) ,
414 .
o.Vot. NowMCIJ.C\110
•·. 'I'EF
.
.
\.:...p·o rt Duties
NonOii
l
· ·Oil
\:
!·..· ~or~'l'ax
f.
.
VAT
1 .
I
1,493
. . :H.7'l&
,,710
1,9S1
.. ~l.S#)
.·'7!.9$
·. JAN, DEC .. :vARIANCE
~ · · Amount . .!£
· · 2(}07
209~439
.
l9~
163l4
. ·66,925
(2,585). -42.8% .. ·56,471
.. ({:74) :19.2%
10,454
·7.255
(318) . -27.7%
831 '· 1.149
3J99
277 .. ·45. · .. r6.1%
322
.. '
'
1Z,779. .. 9~65.i;
..
Credit ,Applied·.
.
· Gov't Accounts l Det
Payt.
lX
1,5%
7,469
3A57 .· 6,042
: . 1,153 ,: ·1,426
Spec (Excise)
.
·.. 26~
4,,61.0'
· . Crude Oil
. ·orr Products
I
. YARIANCE
:·~()()() : ~~m?~Jit · .!'&.:
.
11.;~6
1.31.3
45 .
..
'6{2 '
8,838
817·. .
.. 501
542 '
(2,859) ...38.3%
\
198,1=61' 11,278. . 5.'J%' ..
..
S6,S62
9.654
2.347. .
.6.570:·
4.1,;
68.1$ .
68,533
. . (f)608)
-2.35%
.
.
.· . .
. 5J-.¥?-
n,o91:
.s:oo4 ..
.· 3,087 .
dn.l)
-1.7%
('637) : .'.).1%
: ·(749)
-9.4%
nz
3.6%
·JJ24 32.36.%
142,5i4' .129,~2$ : :12,886 .- 9.9%
2.61:7 .
129,125' 118,8.69 . 10,256
491
29.7%
60.8% .. 13,389 . 10,759
(456) -91.0%
' 13·1
24-~%..
3,009
..
16,786
8.6~
2.'630' .'24:4% .
3,301
(292) -8.89f .
12,281
.4:.499 . 36.69{ .
.
ANNEX t;
COMPARISON OF ALLOCATION TO LOCAL GOVERNMENT UNITS, 2011 -2013
(In Million Pesos)
IRA Given p er GAA
PARTICULARS
REGION: Ill
AURORA
Province
Municipalities
Barangays
Sub-total
2011
460.35
547.38
155.60
1,163.33
Shou ld be
438.68
530.50
487.43
591 .27
550.70
148.18
1,117.36
166.16
1,244.86
668.02
187.73
1,406.45
582.42
641 .34
724.59
767.84
845.60
236.09
355.22
2012
32.24%
2011
39.26%
2014
2013
2012
---
582.77
644.29
781 .55
706.92
One Time Adj
2013
37.14%
2014
37.48%
'09 to '14
170.05%
668.46
810.87
227.87
757.09
918.37
1,487.18
258.08
506.96
1.707.20
1,933.54
3,798.13
879.53
996.14
1,956. 76
1,159.65
1,313.40
2,579.97
1,804.00
219.63
1,645.48
198.66
1,488.35
955.36
847.74
1,117.73
766.78
1,010.99
261 .67
393.95
295.64
445.09
345.88
520.73
312.85
471 .00
358.85
406.43
798.37
540.26
611 .89
1,201.96
1,941.57
2,142.56
2,420.68
2,832.08
2,561 .63
2,938.30
3,327.87
6,537.07
1,656...84-
1,82-1.47
--2,0§7;-91
27-17-7.74
. -2-;497.96
. -2,829:14
5,557.40
2,189.91
347.97
2,413.90
385.41
333.24
2,727.24
435.44
376.50
2,886.04
460.79
3,310.41
528.55
457.00
3,749.32
7,364.94
598.63
517.60
1,175.91
BATAAN
Province
Municipalities
Balanga City
Baran gays
Sub-total
BULACAN
_ Province
Municipalities
Malolos City
Meycauyan City
610.64
790.57
274.40
373.56
2,049.17
_ _1.,.731_77
2,252.85
394.11
346.41
2,407.65
3,190.74
509.44
440.48
-
1,016. 73
629.51
561 .83
618.89
699.23
818.06
398.42
739.94
1,888.27
1,271 .37
1,410.35
1,593.42
1,864.23
1,686.20
848.74
1,934.15
961 .27
1,338.20
2,190.58
4,303.05
Sub-total
NUEVA EC IJA
Province
6,698.85
6,333.81
6,983.26
7,889.73
9,230.60
8,349.13
9,576.81
10,846.54
21,306.30
1,395.19
1,485.69
1,963.81
2,791 .93
1,776.28
2,525.32
2,307.60
4,532.92
1,947.71
1,678.54
2,386.36
2,037.47
Municipalities
1,329.44
1,891 .11
2,896.65
3,280.70
6,444.41
540.44
316.40
471 .72
272.03
626.83
358.34
719.00
814.32
1,599.61
411 .03
465.53
914.46
289.07
247.12
836.72
184.57
207.33
376.09
284.33
425.96
217.61
350.50
1,156.94
6,213.86
302.17
336.41
1'100.64
5,798.80
1,234.55
6,474.41
327.88
247.88
402.21
1,476.02
7,740.76
San Jose del Mo nte City
Barangays
Cabanatuan City
Gapan City
Mu"oz City
Palayan City
San Jose City
Barangays
Sub-total
305.89
-
2,112.19
524.28
-----
592.33
693.00
299.72
338.63
396.18
274.24
309.84
234.24
380.08
1,394.80
362.50
274.05
444.67
7,314.82
Page 1 of 2
1,631.85
8,558.00
461 .35
1,693.06
8,878.98
322.03
522.52
1,917.53
10,056.19
632.57
1,026.41
3,766.68
19,753.77
~
COMPARISON OF ALLOCATION TO LOCAL GOVERNMENT UNITS, 2011 -2013
(In Million Pesos)
IRA Given per GAA
PARTICULARS
2011
39.26%
S hould be
2013
2012
37.14%
32.24%
2014
37.48%
201 1
2012
201 3
2014
1,253.49
1,922.41
491.37
437.78
1,110.92
5,215.97
1,195.26
1,868.82
438.09
387.87
1,055.70
4,945.74
1,329.65
2,078.93
479.81
434.50
1,182.03
5,504.92
1,502.25
2,348.79
542.09
490.90
1,335.46
6,219.49
1,757.56
2,747.97
634.22
574.33
1,562.43
7,276.51
1,589.72
2,485.55
573.66
519.48
1,413.23
6,581 .64
1,823.48
2,851 .04
658.01
595.87
1,621 .03
7,549.42
2,065.24
3,229.04
745.25
674.87
1,835.95
8,550.35
960.65
1,300.13
590.05
733.68
3,584. 51
915.86
1,262.92
517.44
697.85
3,394.07
1,000.57
1,382.43
563.89
765.93
3,712.82
1,130.45
1,561 .88
637.09
865.35
4,194.76
1,322.57
1,827.32
745.36
1,012.42
4,907.68
1,196.27
1,652 .82
674.18
915.74
4,439.02
1,372.18
1,895.86
773.32
1,050.39
5,091 .75
1,554.11
2,147.22
875.85
1,189.66
5,766.83
646.87
929.52
467.06
402.85
2,446.30
27 ,371 .99
617.31
901 .83
409.97
383.05
2,312.16
25,843.51
690.06
1,01 4.62
437.51
427.78
2,569.97
28,632.80
779.63
1 '146.32
494.30
483.31
2,903.57
32,349.50
912.13
1,341 .14
578.31
565.45
3,397.03
37,847.37
825.03
1,213.07
523.08
511 .45
3,072.64
34,233.16
946.35
1,391.45
600.00
586.66
3,524.45
39_!266.90
1.071 .82
1,575.93
679.55
664.44
3,991 .73
44 ,473.05
One Time Adj
'09 to '14
170.05%
PAMPANGA
Province
Municipalities
Angeles City
San Fernando City
Baran gays
Sub-total
TARLAC
Province
Municipalities
Tarlac City
Barangays
Sub-total
ZAMBALES
Province
Municipalities
Olongapo City
Barangays
Sub-total
TOTAL REGION Ill
4,056.83
6,342.93
1,463.93
1,325.68
3,606.44
16,795.81
3,052.79
4,217.87
1,720.46
2,336.89
11 ,328.01
-
Page 2 of 2
2,105.41
3,095.66
1,334.87
1,305. 18
7,841.12
87,360.21
-------