MANILA (AFP) - Boxing hero Manny Pacquiao, who faces his biggest fight against unbeaten American Floyd Mayweather, already holds top spot as the number one taxpayer in the Philippines, government records showed on Saturday.

A list of top individual taxpayers for 2013, posted on the Bureau of Internal Revenue website, put the boxer-turned-congressman at number one with US$3.72 million (S$5 million) paid.

This was about 64 per cent higher than the second-highest taxpayer.

Pacquiao, 36, has parlayed his fame into a fortune in commercial endorsements, a showbiz career and even election to Congress.

This earned him a spot in Forbes magazine's list as the 11th highest-paid athlete in 2014.