November 10, 2023

Guidelines on the Release and Utilization of the Shares of Local Government Units (LGUs) from the FY 2021 and Prior Years' 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, and as Further Amended by RA No. 11346, Chargeable Against the Allocations to Local Government Units (ALGU) Under the FY 2023 General Appropriations Act (GAA), RA No. 11936

 

September 14, 2023

Guidelines on the use of Savings or Unutilized Shares of Local Government Units (LGUs) From 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 (ALGU) Under Existing General Appropriations Acts (GAAs) Until FY 2019

 

June 9, 2023

Indicative FY 2024 National Tax Allotment (NTA) Shares of Local Government Units (LGUs) and Guidelines on the Preparation of the FY 2024 Annual Budgets of LGUs

December 23, 2022

Final FY 2023 National Tax Allotment (NTA) Shares of Local Government Units (LGUs)

 

December 14, 2022

Guidelines on the Release and Utilization of the Shares of Local Government Units (LGUS) from the FY 2020 Collections of Excise Taxes on Locally Manufactured Virginia-Type Cigarettes Under Republic Act (RA) No. 7171, and Burley and Native Tobacco Excise Taxes Pursuant to RA No. 8240, as Amended by RA No. 10351, and as Further Amended by RA No. 11346, Chargeable Against the Allocations to Local Government Units (ALGU) Under the FY 2022 General Appropriations Act (GAA), RA No. 11639

 

August 12, 2022

Clarifications on Local Budget Memorandum (LBM) No. 85 Dated June 15, 2022, Entitled, "Indicative FY 2023 National Tax Allotment (NTA) Shares of Local Government Units (LGUs) and Guidelines on the Preparation of the FY2023 Annual Budgets of LGUs"

 

June 15, 2022

Indicative FY 2023 National Tax Allotment (NTA) Shares of Local Government Units (LGUs) and Guidelines on the Preparation of the FY 2023 Annual Budgets of LGUs

November 22, 2021

Guidelines on the Release and Utilization of the Shares of Local Government Units (LGUs) from the FY 2019 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 (ALGU) and Unprogrammed Appropriations (UA) under the FY 2021 General Appropriations Act (GAA), RA No. 11518

 

November 22, 2021

Guidelines on the Release and Utilization of the Shares of Local Government Units (LGUs) from the FY 2018 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 Local Government Units under the FY 2020 General Appropriations Act (GAA), RA No. 11465

 

August 19, 2021

Adjustment in the FY 2022 National Tax Allotment (NTA) Shares of Local Government Units (LGUs) and Clarification on Item 2.2.17 of Local Budget Memorandum (LBM) No. 82 Dated June 14, 2021

 

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

 

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

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

 

December 11, 2020

Final FY 2021 Internal Revenue Allotment (IRA) Shares of Local Government Units (LGUs)

 

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

December 17, 2019

Final FY 2020 Internal Revenue Allotment (IRA) Shares of Local Government

 

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 Appropriations3

 

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

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

 

May 15, 2018

FY 2019 Internal Revenue Allotment and Guidelines on the Preparation of the FY 2019 Annual Budgets of Local Government Units

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

 

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

 

December 27, 2017

Adjusted FY 2018 Internal Revenue Allotment (IRA) shares of Local Government Units (LGUs)

 

June 2, 2017

FY 2018 Internal Revenue Allotment and Guidelines on the Preparation of the FY 2018 Annual Budget as of Local Government Units

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

 

June 15, 2016

FY 2017 Internal Revenue Allotment and Guidelines on the Preparation of the FY 2017 Annual Budgets of Local Government Units

 

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)

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

December 29, 2015

Adjusted FY 2016 Internal Revenue Allotment (IRA) Shares of Local Government Units (LGUs)

 

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

 

June 15, 2015

FY 2016 Internal Revenue Allotment (IRA) Level and other Local Budget Preparation Matters

 

June 5, 2015

Amendments to Items 3.3.2 and 5.1 of Local Budget Memorandum (LBM) No. 69 dated February 18, 2015

 

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

July 15, 2014

Amendment to Item 2.2.2 of Local Budget Memorandum No. 68 Dated July 1, 2014

 

July 1, 2014

FY 2015 Internal Revenue Allotment (IRA) Level and Other Local Budget Preparation Matters

 

January 9, 2014

FY 2014 Adjusted Internal Revenue Allotment Shares of Local Government Unit

June 28, 2013

FY 2014 IRA Level and Other Local Budget Preparation Matter

December 28, 2012

FY 2013 Adjusted Internal Revenue Allotment Shares of Local Government Units

 

July 2, 2012

FY 2013 IRA Level and Other Local Budget Preparation Matter

September 5, 2011

FY 2012 Adjusted IRA Level

 

June 27, 2011

FY 2012 IRA level and related budget preparation matters

June 23, 2010

FY 2010 Internal Revenue Allotment (IRA) and Other Related Budget Preparation Matters

 

January 5, 2010

Release of the Tentative Internal Revenue Allotment Shares for the Month of January 2010

June 30, 2009

FY 2009 Final Internal Revenue Allotment (IRA) Allocation and other related Budget Preparation Matters

 

March 9, 2009

Recomputation of the IRA Shares of LGUs Effective March 2009

 

January 14, 2009

Release of the Tentative Internal Revenue Allotment Shares for the Month of January 2009

July 11, 2008

Grant of Additional Benefit/Extra Cash Gift to Personnel of Local Government Units (LGUs) for FY 2008

 

July 11, 2008

FY 2008 Final Internal Revenue Allotment (IRA) and other Related Budget Preparation Matters