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