F

Non-Tax Revenues
significant source of BTr income is the NG share in
2014-2018
acts
PAGCOR which contributed a cumulative amount of
P83.4 billion from 2016 to 2018.
Non-tax revenue is a major source of financing of the
national government
TABLE 3. BTR budget.
collected in relation
INCOMENon-tax revenues are fees
, 2016-2018
to direct services of government in
igures
(IN BILLION PESOS )
agencies to the public and those arising from the
TABLE 4and investment activities.
government’s regulatory
SALES OF
Regular ASSETSof
sources /PRIVATIZATION , 2014-2018
non-tax collections are Bureau of
(I N MILLION PESOS)
Treasury (BTr) Income, Government Fees and Charges,
Privatization and Congressional Policy and Budget Research Department
Particulars 2014others.
2015 2016 2017 2018
House of Representatives
June 2019 (No. 20)
PMO*Table 1. Sources
413 of Non-Tax
108 Revenues,
327 571 2014-2018
1,795
(In Billion Pesos)
Ave.
PCGG 1,533 62,675 330 261 25
Particulars 2014 2015 2016 2017 2018 Share The Philippines has the lowest non-tax revenue-to
(%)
Others, gross domestic product (GDP) ratio with an average of
including
BTr UCPB
Income 0
93.4 110.00 101.7 0 99.9 0114.2
13,82743.1
Bonds 1.6% in 2014-2016. This is far less compared to Brunei
Privatization 2.0 62.8 0.66 0.83 15.7 6.8 Darussalam (33.0%), Myanmar (11.7%), Singapore
Total 1,946 62,783 657 832 15,647
Fees and
32.8 36.4 39.8 40.8 52.7 16.8 (4.5%) and Malaysia (4.4%) (Table 2).
Charges
Source of basic data: Bureau of Treasury Website
*PMO: Privatization and
Others 61.2Management
84.1 Office
73.2 80.9 101.7 33.3
Bureau of Treasury Income. Dividend on Shares of
Total 189.3 293.3 5 215.5
TABLE 222.4 284.3 100.0 Stocks accounted for the lion’s share of BTr Income
FEESdata:
Source of basic AND BTrCCash , 2016-2018
Operations
HARGES Report, 2014-2018 at an average of 32% from 2016 to 2018. Moreover,
(IN MILLION PESOS) revenues from this source increased significantly from
P28.8 billion in 2016 to P40.8 billion in 2018 (Table 3).
By distribution, BTr income accounted for the bulk of
In contrast, Income from Bond Sinking Fund (BSF) and
total non-tax revenues with an average share of 43.1%
Land Registration Authority 6,463 6,412 7,555 Securities Stabilization Fund (SSF) decreased from
from 2014-2018 (Table 1). Revenues from other sources
Department of Public Works P34.6 billion in 2016 to P24.1 billion in 2018. Another
had the next largest share with
914 33.3%.1,935
By growth6,592
trend,
& Highways significant source of BTr income is the NG share in
total non-tax revenues increased from P189.3 billion
Bureau of Immigration 3,806 4,391 6,503 PAGCOR which contributed a cumulative amount of
in 2014 to P284.3 billion in 2018. Note that non-tax
National P83.4 billion from 2016 to 2018.
revenues peaked in 2015 5,052
Telecommunications due to significant
4,718 proceeds
6,213
from privatization or sale of government assets.
Commission Table 3. BTr Income, 2016-2018
Land Transportation Office 7,235 6,064 5,521 (In Billion Pesos)
Ave.
Table
Securities 2. Non-Tax to GDP2,912
& Exchange Ratio of ASEAN
2,638 Member
3,699 Particulars 2016 2017 2018 Share
k Commission States, 2014-2016 (In Percent) (%)
a. Department of Foreign
2,376 2,630 3,378 Dividend on Shares of
Affairs -OSECState
Member 2014 2015 2016 Average 28.8 31.2 40.8 32.0
c Stocks
National Statistics Office 944 1,273 1,799 Income from BSF/SSF 34.6 28.7 24.1 27.7
st Brunei 41.1 37.5 20.5 33.0 NG Share in PAGCOR
24.9 26.7 31.8 26.4
Department of Labor & Income
Myanmar 13.9 10.8
562 10.5
1,202 11.7
907
Employment - OSEC Interest Income on NG
4.3 3.8 7.4 4.9
Energy Regulatory
Singapore 4.1 4.5 Deposits
1,0124.6 4.8
1,345 836 Guarantee Fee 1.9 1.9 2.5 2.0
Commission
Malaysia 5.1 4.6 3.5 4.4 Government Service
Maritime Industry Authority 1,085 839 774 2.1 2.1 1.6 1.8
Income
Indonesia 3.8 2.2 2.1 2.7 NG Share in MIAA
Land Transportation 1.7 1.6 1.7 1.6
Profits
Franchising
Lao PDR & Regulatory 2.9 6892.7 816
2.1 773
2.5
Board Foreign Exchange
1.5 1.7 1.5 1.5
Risk Cover Fee
Professional
Thailand Regulation 3.1 3.4
9473.4 3.6
873 761 Fidelity Bond Premia 0.87 0.96 1.1 0.94
Commission
Cambodia 2.0 1.8 2.1 1.9 NG Share in Airport
0.88 0.97 1.0 0.91
Land Management Bureau 5 58 681 Terminal Fee
Philippines 1.5 1.7 1.5 1.6 Interest on Advances
Department of Education - 0.10 0.24 0.67 0.30
207 175 634 to GOCCs
OSEC
*no 2016 data for Vietnam Total 101.7 99.9 114.2 100.0
Source of basic data: ICTD/UNU-WIDER
Source of basic data: Bureau of Treasury Website
Note that Dividend on Shares on Stocks refers to the Table 5
annual declaration and remittance of government- Fees and Charges, 2016-2018
(In Million Pesos)
owned and controlled corporation’s (GOCC) net
earnings as cash dividends to the National Government Agency 2016 2017 2018
(NG). Republic Act No. 7656 requires GOCCs to remit
at least 50% of their annual net earnings to the Treasury. Land Registration Authority 6,463 6,412 7,555
Department of Public Works
914 1,935 6,592
& Highways
On the other hand, income from BSF refers to the fund
Bureau of Immigration 3,806 4,391 6,503
set aside for the redemption of redeemable preferred
shares while SSF consists of purchases and sales National
Telecommunications 5,052 4,718 6,213
in the open market of bonds and other evidences Commission
of indebtedness issued or fully guaranteed by the Land Transportation Office 7,235 6,064 5,521
government (DBM, 2019). Finally, the NG is entitled to Securities & Exchange
2,912 2,638 3,699
a 50% share of PAGCOR’s annual gross earnings from Commission
its franchise. Department of Foreign
2,376 2,630 3,378
Affairs -OSEC
National Statistics Office 944 1,273 1,799
Privatization Proceeds. From 2014-2018, cumulative
Department of Labor &
proceeds from privatization or sale of government Employment - OSEC
562 1,202 907
assets amounted to P81.9 billion. The highest income Energy Regulatory
1,012 1,345 836
was generated in 2015 (P62.8 billion) largely due to Commission

the sale of Coco Levy Fund to San Miguel Corporation Maritime Industry Authority 1,085 839 774
by the Presidential Commission on Good Government Land Transportation
Franchising & Regulatory 689 816 773
(PCGG) at P60.07 billion. Board
Professional Regulation
947 873 761
Table 4 Commission
Sales of Assets/Privatization, 2014-2018 Land Management Bureau 5 58 681
(In Million Pesos)
Department of Education -
207 175 634
OSEC
Particulars 2014 2015 2016 2017 2018
Department of Environment
& Natural Resources - 300 333 480
PMO* 413 108 327 571 1,795 OSEC
National Bureau of
718 724 399
Investigation
PCGG 1,533 62,675 330 261 25 Department of
Transportation & 267 344 370
Others, Communication - OSEC
including UCPB 0 0 0 0 13,827
DOST-OSEC 203 217 313
Bonds

Total 1,946 62,783 657 832 15,647 Others 4,122 3,784 4,541

Source of basic data: Bureau of Treasury Website Total 39,819 40,771 52,729
*PMO: Privatization and Management Office
Source of basic data: Bureau of Treasury Website

The second largest revenue was netted in 2018 with

the transfer of bonds from the United Coconut Planters
Bank worth P13.8 billion (Table 4).
Fees and Charges. Revenues from fees and charges
increased from P39.8 billion in 2016 to P52.7 billion in
2018. Fees and Charges refer to levies collected by
government agencies in relation to their administrative
and regulatory functions. These include passport fees,
driver’s licenses, building permits, registration fees,
certification fees, etc. According to the National Tax
Research Center there are at least 136 NGAs that
imposes fees and charges (Table 5).
Noteworthy were the upsurges in the collections in 2018
by the following agencies: Department of Public Works
and Highways (P4.6 billion); the Bureau of Immigration
(P2.1 billion), and the National Telecommunications
Commission (P1.5 billion).
On the other hand, collection of fees and charges of the
following agencies declined significantly in 2018: Land
Transportation Office (P543 million); Energy Regulation
Commission (P509 million); National Bureau of
Investigation (P325 million), and Department of Labor
and Employment (P295 million).