REVENUE MEMORANDUM ORDER NO. 2-2015 issued on January 13, 2015 allocates the CY 2015 BIR collection goal by implementing office. The overall CY 2015 collection goal of the Bureau of Internal Revenue (BIR), as set by the Department of Finance, is P1.721 Trillion. The goal is based on the CY 2015 Medium Term Revenue Program as of December 6, 2014. This is higher than the P1.456 Trillion CY 2014 goal by P0.265 Trillion or 18.16%. The preliminary total goal for BIR Operations was allocated to all major implementing offices (i.e., total regional and Large Taxpayers Service level), taking into account the CY 2014 estimated percent share to total collections net of special taxes, non-recurring collections, and collections from enlisted/delisted taxpayers as of January 1, 2015. The refined estimated collection (net of special taxes, non-recurring collections, and enlisted/delisted taxpayers) for CY 2014 resulted to a preliminary growth rate ranging from 32.01% to 33.11%. However, the effective growth rates that included special taxes resulted to a range from 26.28% to 34.23%. Fifty percent (50%) of the non-recurring collections was added back to the office/district concerned. The following taxes have been directly allocated to the Large Taxpayers Service (LTS):  Goal on Excise Taxes amounting to P 140.162 Billion of which the monthly allocation was provided by LTS, dated December 22, 2014;  The MALAMPAYA Income Tax goal of P 9.185 Billion; and  Estimated goal on Final Withholding Taxes of the BSP (BSP-FWT) in the amount of P 9.560 Billion. The total goal allocation, by major tax type, was distributed proportionately among the implementing offices based on their share to total estimated CY 2014 collections on BIR Operations. The total monthly goal allocation, by major tax type, of the implementing offices was based on the monthly trends of estimated CY 2014 collections.