Strengthening the internal revenue allotment system towards greater equity in the Philippines

University of the Philippines Manila position statement on proposed House Bill No. 292, “An act imposing excise tax on sugar-sweetened beverages by inserting a new section 150-A in the National Internal Revenue Code of 1997, as amended”

Acta Medica Philippina ◽

10.47895/amp.v52i4.349 ◽

2018 ◽

Vol 52 (4) ◽

Author(s):

Red Thaddeus DP. Miguel ◽

Vicente O. Medina III ◽

Hilton Y. Lam ◽

Lorna R. Abad ◽

Peter James B. Abad ◽

...

Keyword(s):

Position Statement ◽

The Philippines ◽

Sugar Sweetened Beverages ◽

Excise Tax ◽

Internal Revenue ◽

Sweetened Beverages

...

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Financial Administration of the Internal Revenue Allotment (IRA) Among Barangays in Bayugan City, Agusan de Sur, Philippines

Jurnal Asia Pacific Studies ◽

10.33541/japs.v5i1.3115 ◽

2021 ◽

Vol 5 (1) ◽

Author(s):

Marecon Viray

Keyword(s):

Local Government ◽

National Development ◽

Secondary Data ◽

The Philippines ◽

Cross Sectional Survey ◽

Cross Sectional ◽

Internal Revenue ◽

The Republic ◽

Alternative Sources ◽

Financial Administration

In the Republic Act 7160 otherwise known as the Local Government Code of 1991 has considerably altered the nature and participation of the local government units in the pursuit of national development. Considered that the barangays is the smallest political system in the Philippines were given the responsibility and authority to implement barangay development of their Internal Revenue Allotment. Hence, despite the allocation for the Internal Revenue Allotment (IRA) to barangays for the development, problems affecting the administration of such fund are so obvious. The system of administering the barangay development programs has evolved along with the changing structure of our government. The study aimed to describe the financial administration of the Internal Revenue Allotment (IRA) of barangays in Bayugan City. The cross-sectional survey research design was used frequency counts and distributions were utilized to present and analyze the data gathered. The sample barangays were taken through purposive sampling using income as the main criterion. Primary and secondary data thru the questionnaire and documents. The allocations of the 43 barangays of Bayugan City tend to increase. The barangays had also sourced their funding needs from sources other than IRA or alternative sources. Recommendations, there must be an in-depth review on the procedure of allocating the IRA among barangays in Bayugan City. Likewise, an in-depth review on the required itemized budget be carried out of expenditures for barangays must be carried out such that barangays prone to calamities may have options in regard to their annual allocation; The barangay officials should strengthen further the participation of all barangay constituents in determining the priority projects and similar studies should be conducted in order to know further the extent of the strengthens and weakness.

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A PHILIPPINE MODEL FOR INFORMATION SHARING FOR EFFECTIVE REVENUE COLLECTION THROUGH E-GOVERNANCE

International Journal of Engineering Applied Sciences and Technology ◽

10.33564/ijeast.2021.v06i01.001 ◽

2021 ◽

Vol 6 (1) ◽

Author(s):

Li Jia

Keyword(s):

Local Government ◽

Local Governments ◽

Technology Development ◽

New Technology ◽

The Philippines ◽

Tax Collection ◽

Internal Revenue ◽

Business Taxes ◽

Local Revenue ◽

Revenue Collection

—Local revenues are the backbone by which local governments anchor the sustenance of their operations, functions and projects within their jurisdiction. Local Government Units (LGU’s) in the Philippines depend heavily on local revenue generation- for their development. Although having the Internal Revenue Allotment (IRA) given by the national government through which they support their activities and promote their growth, each local government unit through its treasury office rely on an effective local tax administration and collection system in order to get the best possible resource to serve this purpose. Nevertheless, the problem of local revenue tax collection is a perennial problem and this is traced to many factors that play a part in the inability of the local treasury office to exercise their function to the fullest merit. Optimum tax collection efforts can be enhanced by the local treasury office should it have the ability to synchronize information records which allows the treasury office to check and verify the records taxpayers paying business taxes. Access to this knowledge will give the local treasury the capability to maximize tax collection effectively. And because the local treasury organization like any other government organization is structured to become compatible with new technology development to help it faced with changes in its environment, present day technology in terms of information is now made part of that response. Verification of accuracy of payments through collaborative inter agency efforts is now available. This requires three agencies to collaborate in comparing actual gross sales/receipts from declared gross sales/receipts based on the gathered documents like the books of account, audited financial statements, vat returns and the official receipts as proof of payment of the local business taxes. Three agencies have been mandated to collaborate on this endeavor: the Local City Treasury, the Bureau of Internal Revenue and the Secur

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Gender and Development (GAD) Programs of Selected Local Communities in Mindanao Philippines

IAMURE International Journal of Social Sciences ◽

10.7718/ijss.v7i1.607 ◽

2013 ◽

Vol 7 (1) ◽

Author(s):

VICTORIA O. SUMANPAN ◽

OLIVA P. CANENCIA

Keyword(s):

Pearson Correlation ◽

The Philippines ◽

Local Communities ◽

Gender Development ◽

Survey Questionnaire ◽

Gender And Development ◽

Internal Revenue ◽

Health And Nutrition ◽

Feeding Program ◽

Correlation Procedure

Gender and Development (GAD) is one international concern that many countries had vowed to address (Beijing, 1990). In the Philippines it has been enacted into a law called EO 273 (1995-2025) or the Philippine Plan for Gender Development. The study aimed at assessing the Cagayan de Oro City sampled local communities of their implementation of EO 273 and the utilization of the 5% allotted for Gender and Development (GAD) programs, projects and activities. The twenty (20) sampled communities were those with top ten (10) highest Internal Revenue Allotment (IRA) and another ten (10) local communities which belong to the lowest IRA. Some 220 respondents answered the survey questionnaire. Statistics employed were Pearson Correlation procedure and t-test for two independent groups. Findings revealed that all the selected sampled local communities were not able to spend the 5% mandated for GAD PPAs. Therefore, EO 273 was not fully implemented although minimal expenditures were done for GAD activities such as: Celebration of International Women’s Day annually. Lack of awareness of the EO 273 was noted. The respondents however, wanted more advocacy-seminar/trainings on the EO 273. The respondents were highly satisfied with projects on health and nutrition like feeding program while they expressed low satisfaction on project on AIDS. As to socio-cultural projects, the respondents were most satisfied on the aspect on leadership. On economic projects, the most satisfying was about cooperatives and recycling of solid waste while business and employment got low satisfaction.Keywords: Gender and Development, EO 273, Internal Revenue Allotment, GAD Programs, projects and activities, International Women’s Day.

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