2024
Local Budget Memorandum 2024
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Local Budget Memorandum No. 91
Friday, 06 September 2024 09:37
August 29, 2024 Guidelines on the Release and Utilization of the Shares of Local Government Units (LGUs) from the FY 2022 Collections of Excise Tax on Locally Manufactured Virginia-Type Cigarettes... -
Local Budget Memorandum No. 90
Friday, 14 June 2024 11:45
June 13, 2024 Indicative FY 2025 National Tax Allotment (NTA) Shares of Local Government Units (LGUs) and Guidelines on the Preparation of the FY 2025 Annual Budgets of LGUs Download Local Budget...
More in Local Budget Memorandum 2024
2023
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Local Budget Memorandum 2023
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December 28, 2023
Final FY 2024 National Tax Allotment (NTA) Shares of Local Government Units (LGUs)
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
2022
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Local Budget Memorandum 2022
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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
2021
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Local Budget Memorandum 2021
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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
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
2020
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Local Budget Memorandum 2020
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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
2019
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Local Budget Memorandum 2019
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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
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
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Local Budget Memorandum 2018
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December 21, 2018
Adjusted FY 2019 Internal Revenue Allotment (IRA) Shares of Local Government Units (LGUs)
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
2017
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Local Budget Memorandum 2017
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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
2016
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Local Budget Memorandum 2016
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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
2015
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Local Budget Memorandum 2015
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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
2014
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Local Budget Memorandum 2014
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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
2013
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Local Budget Memorandum 2013
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June 28, 2013
FY 2014 IRA Level and Other Local Budget Preparation Matter
2012
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Local Budget Memorandum 2012
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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
2011
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Local Budget Memorandum 2011
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September 5, 2011
FY 2012 Adjusted IRA Level
June 27, 2011
FY 2012 IRA level and related budget preparation matters
2010
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Local Budget Memorandum 2010
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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
2009
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Local Budget Memorandum 2009
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- 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
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
2008
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Local Budget Memorandum 2008
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July 11, 2008
Grant of Additional Benefit/Extra Cash Gift to Personnel of Local Government Units (LGUs) for FY 2008
- 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
July 11, 2008
FY 2008 Final Internal Revenue Allotment (IRA) and other Related Budget Preparation Matters
