The declared value of exported goods from other countries to the Philippines versus the value of declared imported goods recorded by the Bureau of Customs. Then from there, compute the lost duties & taxes due to undervaluation & misdeclaration.
It is the same. People always say that *only* the government is corrupt but fail to see that some business out there are also withholding money that is due the Filipino people.
Why can't I?
I pay my taxes religiously while some businessmen can get away with this? It is bad enough that some businesses already misdeclare their net income/loss then this? Another thing, the influx of artificially CHEAP imported items (since they were smuggled) is killing our local industries. Think about it.





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