2022
Local Budget Memorandum 2022
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Local Budget Memorandum No. 85 |
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
Local Budget Memorandum 2021
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Local Budget Memorandum No. 84 |
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 |
Local Budget Memorandum No. 83 |
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 |
Local Budget Memorandum No. 82-A |
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 |
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
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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
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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
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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
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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
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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
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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
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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
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Local Budget Memorandum No.67 |
June 28, 2013 |
FY 2014 IRA Level and Other Local Budget Preparation Matter |
2012
Local Budget Memorandum 2012
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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
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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
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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
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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
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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 |