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Personal Income Tax
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Collection from personal income tax continuously increased except in 2001 and 2009
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The bulk of the personal income tax collection is contributed by compensation income earners, sharing more than 80% of the total personal income tax, on average
Estate and Donor's Tax
- Collections from both estate and donor’s taxes increased significantly beginning 2012, with estate tax hitting P2 billion and donor’s tax hitting P1 billion in tax collection
Value-Added Tax
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A big jump in VAT collection is seen in 2006 due to the passage of RA 9337 which increased the VAT rate from 10% to 12%
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Tax effort doubled from 2.17% in 1990 to 4.28% in 2015
Excise Tax on Petroleum
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A sharp increase in collection is seen in 1997 due to RA 8184 which increased the excise tax rates on refined petroleum products.
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In 2006, collection began declining because of the reduction of the excise tax rates on naphtha and regular gasoline and imposition of zero rates on kerosene, diesel and bunker fuel oil under RA 9337
