2021

Local Budget Memorandum 2021
Local Budget Memorandum No. 82
June 14, 2021
Indicative FY 2022 National Tax Allotment (NTA) Shares of Local Government Units (LGUs) and Guidelines on the Preparation of the FY 2022 Annual Budgets of LGUs
Local Budget Memorandum No. 81-A
January 6, 2021
Adjustment on the Computed Shares of Local Government Units from the FY 2017 Collections of Burley and Native Tobacco Excise Taxes Pursuant to Republic Act (RA) No. 8240, As Amended By RA No. 10351, Chargeable Against the FY 2019 General Appropriations Act (GAA), RA No. 11260

 

2020

Local Budget Memorandum 2020
Local Budget Memorandum No. 81
November 4, 2020
Guidelines on the Release and Utilization of the Shares of Local Government Units from the FY 2017 Collections of Excise Tax on Locally Manufactured Virginia-Type Cigarettes under Republic Act No. 7171, and Burley and Native Tobacco Excise Tax Pursuant to Republic Act No. 8240, as Amended by Republic Act No. 10351, Chargeable Against the Allocations to Local Government Units
Local Budget Memorandum No. 80-A
December 11, 2020
Final FY 2021 Internal Revenue Allotment (IRA) Shares of Local Government Units (LGUs)
Local Budget Memorandum No. 80
May 18, 2020
Indicative FY 2021 Internal Revenue Allotment (IRA) Shares of Local Government Units (LGUs) and Guidelines on the Preparation of the FY 2021 Annual Budgets of LGUs

2019

Local Budget Memorandum 2019
Local Budget Memorandum No. 78-A
December 17, 2019 
Final FY 2020 Internal Revenue Allotment (IRA) Shares of Local Government
Local Budget Memorandum No. 79
June 14, 2019 
Local Budget Memorandum No. 79 - Guidelines on the Release and Utilization of the Shares of Local Government Units from the FY 2016 Collections of Excise Tax on Locally Manufactured Virginia Type Cigarettes under Republic Act No. 7171, and Burley and Native Tobacco Excise Tax Pursuant to Republic Act No. 8240, as amended by Republic Act No. 10351, chargeable against the Allocations to Local Government Units under the FY 2018 General Appropriations Act, Republic Act No. 10964, Continuing Appropriations
Local Budget Memorandum No. 78 
May 20, 2019
Indicative FY 2020 Internal Revenue Allotment (IRA) Shares of Local Government Units (LGUs)  and Guidelines on the Preparation of the FY 2020 Annual Budgets of LGUs

 

2018

Local Budget Memorandum 2018
Local Budget Memorandum No.77-B 
December 21, 2018
Adjusted FY 2019 Internal Revenue Allotment (IRA) Shares of Local Government Units (LGUs)
Local Budget Memorandum No.77-A 
July 24, 2018
Guidelines on the Preparation of the FY 2019 Annual Budgets of Barangays
Local Budget Memorandum No.77
May 15, 2018
FY 2019 Internal Revenue Allotment and Guidelines on the Preparation of the FY 2019 Annual Budgets of Local Government Units

2017

Local Budget Memorandum 2017
Local Budget Memorandum No.76-A
November 20, 2017
Remaining Shares of Local Government Units (LGUS) from the FY 2015 Collections of Excise Taxes on Locally Manufactured Virginia-Type Cigarettes under Republic Act (RA) No. 7171, Chargeable Against the FY 2017 General Appropriations Act (GAA), RA No. 10924
Local Budget Memorandum No.76
October 6, 2017
Guidelines on the Release and Utilization of the Shares of Local Government Units (LGUs) from the Collections of Excise Tax on Locally Manufactured Virginia-Type Cigarettes under Republic Act (RA) No. 7171 and Burley and Native Tobacco Excise Tax Pursuant To RA No. 8240, as Amended by RA No. 10351, Chargeable against the Allocations to LGUs under the FY 2016 General Appropriations Act (GAA), Republic Act No. 10717, Continuing Appropriations, And FY 2017 GAA, Ra No. 10924
Local Budget Memorandum No.75-A
December 27, 2017
Adjusterd FY 2018 Internal Revenue Allotment (IRA) shares of Local Government Units (LGUs)
Local Budget Memorandum No. 75
June 2, 2017
FY 2018 Internal Revenue Allotment and Guidelines on the Preparation of the FY 2018 Annual Budgetas of Local Government Units 

2016

Local Budget Memorandum 2016
Local Budget Memorandum No.74-A
September 13, 2016
Adjusted FY 2017 Internal Revenue Allotment and Additional Guidelines on the Preparation of the FY 2017 Annual Budgets of Local Government Units
Local Budget Memorandum No.74
June 15, 2016
FY 2017 Internal Revenue Allotment and Guidelines on the Preparation of the FY 2017 Annual Budgets of Local Government Unitsocations to LGUs under the FY 2015 General Appropriations Act (GAA), RA No. 10651
Local Budget Memorandum No.73
March 8, 2016
Guidelines on the Release of the Remaining Shares of Cities and Municipalities from the Prior Years’ Collections of Excise Taxes from Locally Manufactured Virginia-Type Cigarettes under Republic Act (RA) No. 7171 and Burley and Native Tobacco under RA No. 8240, as Amended by RA No. 10351, Chargeable Against the FYs 2010-2013 General Appropriations Acts (GAAs)
Local Budget Memorandum No.72
March 8, 2016
Guidelines on the Release and Utilization of the Shares of Local Government Units (LGUs) from the CY 2013 Collection of Excise Tax on Locally Manufactured Virginia-Type Cigarettes under Republic Act (RA) No. 7171 and Burley and Native Tobacco Excise Tax Pursuant to RA No. 8240, as Amended by RA No. 10351, Chargeable Against the Allocations to LGUs under the FY 2015 General Appropriations Act (GAA), RA No. 10651

2015

Local Budget Memorandum 2015
Local Budget Memorandum No. 70-A
December 29, 2015
Adjusted FY 2016 Internal Revenue Allotment (IRA) Shares of Local Government Units (LGUs)
Local Budget Memorandum No.71
September 21, 2015
Guidelines and Procedures on the Release and Utilization of the Shares of Cities and Municipalities Within a Beneficiary Province from the CY 2012 Collection of Burley and Native Tobacco Excise Tax Pursuant to RA No. 8240, and Remaining Shares of Cities and Municipalities from the CY 2012 Excise Tax on Locally Manufactured Virginia-Type Cigarettes under RA No. 7171, Chargeable Against the Allocation to Local Government Units Under the FY 2014 (GAA), RA No. 10633, Continuing Appropriations
Local Budget Memorandum No. 70
June 15, 2015
FY 2016 Internal Revenue Allotment (IRA) Level and other Local Budget Preparation Matters
Local Budget Memorandum No.69-A
June 5, 2015
Amendments to Items 3.3.2 and 5.1 of Local Budget Memorandum
(LBM) No. 69 dated February 18, 2015
Local Budget Memorandum No.69
February 18, 2015
Guidelines and Procedures in the Release and Utilization of the Share of Provinces from the CY 2012 Collection of Burley and Native Tobacco Excise Tax Pursuant to Republic Act (RA) No. 8240, as Amended, and Share of Provinces, Cities and Municipalities from the CY 2012 Excise Tax on Locally Manufactured Virginia-Type Cigarettes under RA No. 7171, Chargeable Against the Allocation to local Government Units (ALGU) Under the FY 2014 General Appropriations Act (GAA), RA No. 10633, Continuing Appropriations

2014

Local Budget Memorandum 2014
Local Budget Memorandum No.68-A
July 15, 2014
Amendment to Item 2.2.2 of Local Budget Memorandum No. 68 Dated July 1, 2014
Local Budget Memorandum No.68
July 1, 2014
FY 2015 Internal Revenue Allotment (IRA) Level and Other Local Budget Preparation Matters
Local Budget Memorandum No.67-A
January 9, 2014
FY 2014 Adjusted Internal Revenue Allotment Shares of Local Government Unit
CY 2014 Internal Revenue Allotment (IRA)

2013

Local Budget Memorandum 2013
Local Budget Memorandum No.67
June 28, 2013
FY 2014 IRA Level and Other Local Budget Preparation Matter

2012

Local Budget Memorandum 2012
Local Budget Memorandum No.66-A
Decmber 28, 2012
FY 2013 Adjusted Internal Revenue Allotment Shares of Local Government Units
Local Budget Memorandum No. 66
July 2, 2012
FY 2013 IRA Level and Other Local Budget Preparation Matter

2011

Local Budget Memorandum 2011
Local Budget Memorandum No. 65-A
September 5, 2011
FY 2012 Adjusted IRA Level
Local Budget Memorandum No. 65
June 27, 2011
FY 2012 IRA level and related budget preparation matters

2010

Local Budget Memorandum 2010
Local Budget Memorandum No. 63
June 23, 2010
FY 2010 Internal Revenue Allotment (IRA) and Other Related Budget Preparation Matters
CY 2010 Internal Revenue Allotment (IRA)
Local Budget Memorandum No. 62
January 5, 2010
Release of the Tentative Internal Revenue Allotment Shares for the Month of January 2010

2009

Local Budget Memorandum 2009
Local Budget Memorandum No.61
June 30, 2009
FY 2009 Final Internal Revenue Allotment (IRA) Allocation and other related Budget Preparation Matters
CY 2009 Internal Revenue Allotment of LGUs
    Annex 1
    Annex 2
    Annex 3
    Annex 4
    Annex 5
    Annex 6
    Annex 7
    Annex 8
    Annex 9
    Annex 10
    Annex 11
    Annex 12
    Annex 13
    Annex 14
    Annex A
    Annex B
Local Budget Memorandum No.60
March 9, 2009
Recomputation of the IRA Shares of LGUs Effective March 2009
Local Budget Memorandum No.59
January 14, 2009
Release of the Tentative Internal Revenue Allotment Shares for the Month of January 2009

2008

Local Budget Memorandum 2008
Local Budget Memorandum No. 58
July 11, 2008
Grant of Additional Benefit/Extra Cash Gift to Personnel of Local Government Units (LGUs) for FY 2008
Local Budget Memorandum No. 57
July 11, 2008
FY 2008 Final Internal Revenue Allotment (IRA) and other Related Budget Preparation Matters
CY 2008 INTERNAL REVENUE ALLOTMENT
Annex 1
Annex 2
Annex 3
Annex 4
Annex 5
Annex 6
Annex 7
Annex 8
Annex 9
Annex 10
Annex 11
Annex 11-A
Annex 11-B