REVENUE MEMORANDUM ORDER NO. 2-2016 issued on January 8, 2016 allocates the CY 2016 BIR collection goal by implementing office. The overall CY 2016 collection target of the Bureau of Internal Revenue is P 2.025 Trillion set by the Department of Finance. This is higher than the P1.674 Trillion CY 2015 goal by P0.351 Trillion or 21.01%. Based on the CY 2015 estimated percent share to total collections (net of special taxes, non-recurring collections and collections from newly-enlisted/delisted taxpayers effective January 1, 2016), the preliminary total goal for BIR Operations was allocated to the two major implementing offices (i.e., total regional and Large Taxpayers Service (LTS) level). The total goals of revenue regions were then allocated to all regions. The following taxes have been directly allocated to the LTS:  Goal on Excise Taxes amounting to P 170.345 Billion;  The MALAMPAYA Income Tax goal of P 9.000 Billion; and  Estimated goal on Final Withholding Tax of the Bangko Sentral ng Pilipinas (BSPFWT) in the amount of P 10.150 Billion. Fifty percent (50%) of the non-recurring collections will be added back to the office/district concerned, provided that the payments for the submitted transactions qualified as “non-recurring collections”, based on the required threshold as prescribed in Section III.A.2.b of the Order. The regional targets were then allocated to the Revenue District Offices under their jurisdiction taking into account their shares to the estimated CY 2015 collections on BIR Operations. The total goal allocation, by major tax type, was distributed proportionately among the implementing offices, based on their share to total estimated CY 2015 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 2015, as adjusted in accordance with Section III.A.3.e of the Order.