Revenue Generation

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COST TO COLLECT REVENUES

Source: LGPMS Official Website, March, 2010

 

A very low percentage on the cost collection ratio at 0.63% is achieved by the LGU in 2009 compared to the national average of 20.89% and 26.48% of the other LGUs of the same class. The total revenue collected in the first three quarters amounted to PhP 598,210,104.94 as against the cost to collect these taxes amounting to PhP 3,741,968.19.

 

This is attributed to the efficient technical support and adequate system of tax collection for all kinds of taxes, fees and charges and other receipts being rendered by the City Treasurer’s Office. The Office also provides efficient maintenance, proper supervision and effective management and control of all city government funds in accordance with law, rules and regulations of local government finance in order to provide excellent service to the paying public.

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LOCALLY SOURCED REVENUES TO TOTAL INCOME

 

Computation:	(Amount of locally-sourced revenues/ Total LGU Income)x100
Significance:	Determines local revenue collection effort & dependency from external revenue sources, eq. IRA & other inter-governmental fund transfer
Desired Performance:	Locally-sourced revenues to total income should be higher than the average of LGUs w/ the same LGU type & income class
Exceptional Performance:	Locally-sourced revenues w/ the same LGU type & income class, (2) national average of the same LGU type regardless of income class

Source: LGPMS Official Website, March, 2010

 

The Local Government of Antipolo gained an exceptional performance in terms of locally sourced revenue collection at 39% compared to the national average of 34.15% and 35.05% for other LGUs of the same type. For the last three quarters of 2009, the LGU collected a total amount of PhP 231,022,763.94 against the total collection of PhP 598,210,104.94. These locally sourced revenues come in the form of receipts, income from the economic enterprises of the City (Cemeteries, Markets, Crematorium etc.), Fees and Charges, Business Permits among others.

 

In the final submitted accomplishment report of the City Treasurer’s Office, it will be noted that there was an overall increase of fourteen percent (14%) on revenue collections for the year 2009 as compared to FY 2008. However, real property tax collections decreased by four percent (4%). This decrease is attributed to the fact that a great number of taxpayers availed the twenty percent (20%) discount for advance payment which amounted to P1,510,940.16. Other contributory factors are the condonation of interest for years 2002 and below for those who settled their arrears and updated their tax payments, and the calamities that hit our country particularly the typhoon “Ondoy”, where taxpayers living in the low lying areas of Antipolo incurred heavy damages on their properties. Major repairs were done on their houses putting aside payment of real property tax.

 

Business taxes registered a modest increase of two percent (2%), Fees and Charges which composed of permit fees, registration fees, clearance and certification fees, hospital, inspection and garbage fees, increased by six percent (6%), collections from economic enterprises increased by twelve percent (12%) which comprises market collections, parking, slaughterhouses and from cemetery operations, while other taxes and other receipts registered a six percent increase. Income from external sources like Tobacco Excise and PCSO decreased by sixty eight percent (68%). Internal Revenue Allotment had a twenty percent (20%) increase.

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Source: City Treasurer’s Office

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REGULAR REVENUE TO TOTAL INCOME

 

Source: LGPMS Official Website, March, 2010

 

The total income of Antipolo for the last three quarters of 2009 is PhP 598,210,104.94 composed of the locally sourced revenues including the Internal Revenue Allotment (IRA). Again, the LGU has an exceptional performance with a higher average than the national and other LGUs of this type as seen in Figure F.2.

 

Table 1. Total Revenue Collected (2009)

 

Source: City Treasurer’s Office Accomplishment Report, 2009

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LOCALLY-SOURCED REVENUE LEVEL

Computation:	Amount of Locally-Sourced Revenue
Significance:	Describes locally-sourced revenue gap between the LGU & average of LGUs (by LGU type & income class)
Desired Performance:	Should be higher than the average of LGU w/ the same LGU type & class income
Exceptional Performance:	Should be higher than the: (1) average of LGUs with the same LGU type & income class, (2) national average of the same LGU type regardless of income class

Source: LGPMS Official Website, March, 2010

 

Based from the figure shown above, the City Government should find ways on how to increase its locally source revenues as this proves to be lower by 49.57% compared to the national average and lower by 16.63% compared to the LGUs of the same income class. To date, there are several initiatives of the City Government to augment its come by way of economic enterprise ventures. Among these is the operation of a Multilevel Parking Complex (MLPC), Crematorium, Markets among many others.

 

Locally-Source Revenue per Capita

 

For 2009, the ratio of the Locally Source Revenue per capita, the LGU has allocated 1:461. On the other hand, the LGU has a population to total income ratio of 1:1,540. It is important to note that these are allocation and not the actual expenditure of the City for the population in need.

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REAL PROPERTY TAX ACCOMPLISHMENT RATE

Source: LGPMS Official Website, March, 2010

 

In the first three quarters of 2009, an RPT tax collection rate of 73% was attained by the LGU. This is quite low compared to the national average of 92.42% and an 89.81% compared to the LGUs of the same income class.

 

However, in the over-all collection submitted by the City Treasurer, our actual collection for CY 2009 versus our 2009 Budget Estimates increased by five percent (5%) overall. Real property tax had a shortfall of thirty five percent (35%), Business tax had a negative twenty five percent (25%), other receipts had a decrease of twelve percent (12%) and Internal Revenue Allotment had a twenty four percent (24%) increase.

2009 Budget Estimate versus Actual Collection

 

Source: City Treasurer’s Office Accomplishment Report, 2009

Again, the contributory factors are the condonation of interest for years 2002 and below and the calamities that hit our country particularly the typhoon “Ondoy”, where taxpayers living in the low lying areas of Antipolo incurred heavy damages on their properties that major repairs were done on their houses putting aside payment of real property tax.

Source: Annual Report 2009/CPDO

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