MANILA, Philippines - The Bureau of Internal Revenue (BIR) has released the list of top individual taxpayers for 2011.

Here are the top 20 taxpayers:

1. Kris Aquino (celebrity) - P49,871,657.37

2. Gregory Reichow (Sunpower Philippines) - 38,196,685.00

3. Lauro Baja Jr. - P34,257,368.88

4. Manuel V. Pangilinan (PLDT, Metro Pacific) - P25,992,131.86

5. Aurelio Montinola III (BPI) - P24,472,645.10

6 Gerardo Ablaza (Manila Water)- P22,645,262.00

7 Philippe Lhuillier (Cebuana Lhuillier) - 21,645,000.00

8 Victor Angeles - P21,202,815.34

9 Roberto Panlilio P19,613,943.97

10 Felipe Gozon (GMA Network) - P19,587,983.60

11 Vincent Nguyen - P18,593,063.34

12 Jean Henri Lhuillier - P18,439,656.00

13 Jospeh Mitchell Gault - P17,987,312.29

14 Estelito Mendoza - (lawyer) P 17,637,964.00

15 Henry Sy, Sr. - (SM group) P16,582,952.00

16 Orland Vea - (Smart Communications)- P16,248,921.88

17 Agnieszka Romanczuk P16,062,048.76

18 Anthonie Jansen P14,851,304.45

19 Marvic "Vic" Sotto (TV host, actor) - P14,728,940.14

20 Ray Espinosa (Mediaquest) - P14,483,402.44

The full list of the BIR's top 500 individual taxpayers can be found here.

For the list of top 500 non-individual taxpayers, click here.