PART 1.
RECEIPTS PROGRAM
RECEIPTS PROGRAM
LGU: Province of Kalinga
FY 2023-2025
Current Year Appropriation 2024 Budget Year
Object of Expenditure Account Code Current Year 2023 First Semester Second Semester Total Proposed 2025
(Actual) (Estimate)
[Link] Balance 18,800,000.00 18,800,000.00 (8)
20,000,000.00
[Link]
Regular Income
[Link] Sources
1. Tax Revenue
a. Real Property Tax
a.1 Real Property Tax-Basic 4 01 02 040 1,419,772.16 595,419.80 1,404,580.20 2,000,000.00 1,500,000.00
b. Business Tax -
b.1 Tax on Sand,Gravel, Quarry Resources 4 01 03 040 9,761,625.78 5,136,264.88 4,863,735.12 10,000,000.00 12,000,000.00
b.2 Tax on Delivery Trucks & Vans 4 01 03 050 517,300.00 442,400.00 57,600.00 500,000.00 550,000.00
b.3 Franchise Tax 4 01 03 070 423,254.16 173,171.17 526,828.83 700,000.00 200,000.00
b.4 Printing & Publication Tax 4 01 03 080 11,382.37 36,358.56 -26,358.56 10,000.00 50,000.00
c. Other Local Taxes - - - -
c.1 Professional Tax 4 01 01 020 285,374.90 290,686.65 59,313.35 350,000.00 350,000.00
c.2 Property Transfer Tax 4 01 02 080 1,563,080.02 589,792.49 610,207.51 1,200,000.00 1,200,000.00
d. Fines & Penalties-Local Tax 4 01 05 020 592,854.30 480,669.17 19,330.83 500,000.00 500,000.00
Total Tax Revenue 14,574,643.69 7,744,762.72 7,515,237.28 15,260,000.00 16,350,000.00
2. Non-Tax Revenue
a. Regulatory Fees
a.1 Permit Fees 4 01 01 010 1,328,180.43 1,200,471.32 -800,471.32 400,000.00 1,200,000.00
a.2 Registration-Plates,Tags & Stickers 126,726.00 103,350.00 -3,350.00 100,000.00 120,000.00
a.3 Administrative Fee (transport of Sand, Gravel &
4 02 01 030 5,000,000.00
Other Quarry Resources)
[Link]/User Charges
b.1 Clearance and Certification Fees 4 02 01 040 1,601,441.08 672,487.28 527,512.72 1,200,000.00 1,200,000.00
b.2 Verification and Authentication Fees 4 02 01 110 32,250.00 22,300.00 7,700.00 30,000.00 35,000.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 117
Current Year Appropriation 2024 Budget Year
Object of Expenditure Account Code Current Year 2023 First Semester Second Semester Total Proposed 2025
(Actual) (Estimate)
b.3 Processing Fee 4 02 01 130 34,660.00 18,440.00 6,560.00 25,000.00 (8)25,000.00
b.4 Other Service Income 4 02 01 990 3,495,260.96 2,456,054.05 543,945.95 3,000,000.00 3,000,000.00
b.5 Rent Income 4 02 02 050 2,766,487.00 3,597,966.13 -597,966.13 3,000,000.00 4,000,000.00
b.6 Occupation Fee 2,940.00 - - -
b.7 Hospital Fees 4 02 02 200 - - - - 49,400,000.00
c. Other Income/Reciepts
c.1 Interest income 4 02 02 220 6,930,338.71 2,028,675.80 2,971,324.20 5,000,000.00 5,000,000.00
c.2 Other Business Income 4 02 02 990 - - - -
c.3 Miscellaneous Income 4 06 01 010 658,371.65 171,398.88 328,601.12 500,000.00 500,000.00
Total Non-Tax Revenue 16,976,655.83 10,271,143.46 2,983,856.54 13,255,000.00 69,480,000.00
Total Local Sources 31,551,299.52 18,015,906.18 10,499,093.82 28,515,000.00 85,830,000.00
B. External Sources
1. Share from National Taxes Allotment (formerly 1,291,903,802.00 686,197,470.00 686,197,469.00 1,372,394,939.00 1,629,477,736.00
Internal
2. Share Revenue
from GOCCsAllotment)
(PAGCOR and PCSO) 4 01 06 010 88,092.87 16,716.78 383,283.22 400,000.00 20,000.00
3. Other Shares from National Tax Collection
a. Share from Ecozone - - - -
b. Share from EVAT 4 01 06 030
c. Share from National Wealth 56,272.50 (56,272.50) -
c. Share from Tobacco Excise Tax (RA7171) 1,114,275.50 - .00 - -
4. PhilHealth Payments - -
a. Hospital Fees 4 02 02 200 142,144,551.54 91,112,586.24 67,191,413.76 158,304,000.00 114,100,000.00
b. Other Business Income 59,332,681.36 29,340,212.20 32,659,787.80 62,000,000.00
Total External Sources 1,494,583,403.27 806,723,257.72 786,375,681.28 1,593,098,939.00 1,743,597,736.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 118
Current Year Appropriation 2024 Budget Year
Object of Expenditure Account Code Current Year 2023 First Semester Second Semester Total Proposed 2025
(Actual) (Estimate)
Total Regular Income 1,526,134,702.79 824,739,163.90 796,874,775.10 1,621,613,939.00 (8)
1,829,427,736.00
Non-Regular Income
C. External Sources
1. Inter-Local Transfer
2. Extraordinary Receipts/Grants/Donations/Aids 115,120.00 - - -
Total External Sources 115,120.00 - - - -
D. Non-Income Receipts
1. Capital Investment Revenue
a. Proceeds from Sale of Assets 4 02 01 050 2,188,583.43 335,695.00 684,305.00 1,020,000.00 1,200,000.00
b. Proceeds from Sale of Debt Securities of Other
Entities
c. Collection of Loan Receivables
Total Capital Investment Receipts 2,188,583.43 335,695.00 684,305.00 1,020,000.00 1,200,000.00
2. Receipts from Loans and Borrowings
a. Acquisition of Loans 145,300,000.00
b. Issuance of Bonds
Total Receipts from Loans and Borrowings 145,300,000.00 - - - -
Total Non-Income Receipts 147,488,583.43 335,695.00 684,305.00 1,020,000.00 1,200,000.00
Total Non-Regular Income 147,603,703.43 335,695.00 684,305.00 1,020,000.00 1,200,000.00
Total Available Resources for Appropriation 1,673,738,406.22 843,874,858.90 797,559,080.10 1,641,433,939.00 1,850,627,736.00
FY 2025 Local Expenditure Program-Province of Kalinga Page 119
FY 2025 Local Expenditure Program-Province of Kalinga Page 120