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8/12/2019 Internal Revenue Allotment-ALBERT
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Eddie Albert A. CruzDepartment of Budget & Management
Regional Office IX
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Internal Revenue Allotment
A Local Government Units (LGUs) share ofrevenues from the Philippine nationalgovernment.
Provinces, cities, municipalities and
barangays each get a separate allotment
Section 285 of RA 7160 provides for the
formula for the distributions of the allotment
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Sec. 2.0 of LBM No. 67 dated June 28, 2013
In the computation of the 2014 IRA allocation ofLGUs, the following considerations are taken intoaccount:
The FY 2010 NSO Census of Population perProclamation Order No. 362 dated March 30, 2012;
Continued adoption of the FY 2001 Masterlist of LandArea submitted by the DENR- Land Management
Bureau pursuant to Oversight Committee onDevolution Resolution No. 1 s. 2005 dated September12, 2005
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The IRA shares of LGUs shall be P341.545B per thecertification of the BIR on the actual national
internal revenue taxes collected in FY 2011, whichis P39.241B or 12.98% higher than the FY 2013IRA level
Share of LGUs in the IRA shall be allocated in thefollowing manner:
Provinces - 23%
Cities - 23%Municipalities - 34%
Barangays - 20%
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Enforcement of Sec. 325(a) and 331(b) of RA 7160shall be waived to enable LGUs to:
(i) absorb the cost of hospital services transferred fromprovinces to newly created cities
(ii) fund the initial requirement of newly created
mandatory positions in LGUs
(iii) pay the minimum year-end bonus of P1,000 for thepunong barangay and P600 for other mandatory
barangay officials and their cash gifts; and
(iv) pay the retirement and terminal leave ofemployees.
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Use of the IRA
Shall be used in accordance with Sec. 17(g) and 287 of RA7160 i.e.
Provide basic services and facilities before applying thesame for other purposes.
LGUs shall appropriate not less than 20% of its annualIRA for development projects. This shall be utilized inaccordance with DILG-DBM Joint Memorandum CircularNo. 2011-1 dated April 13, 2011.
Not less than 5% of the estimated revenue from regularsources shall be set aside as Local Disaster RiskReduction and Management Fund which shall be utilizedin accordance with pertinent provisions of laws, rules and
regulations.
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FY 2014 Internal Revenue Allotment
(LBM No. 67 and 67A)
LGU NO.
Cost ofDevolved
Functions/CityFunded Hosp.
Sharepursuant to
Sec. 285 of RA7160
TOTAL
PROVINCES 81 2,845,490,826 77,065,715,182 79.911,206,008
CITIES 144 1,028,782,874 77,065,715,183 78,094,498,057
MUNICIPALITIES 1,478 2,602,125,420 113,923,231,138 116,525,356,558
BARANGAYS 41,889 67,013,665,377 67,013,665,377
TOTAL 43,592 P6,476,399,120 P335,068,326,880 P341,544,726,00
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Computation of share of each Barangay
Guaranteed share of P80,000 for each barangaywith a population of not less than 100 inhabitants
Balance to be allocated on the basis of thefollowing formula:
Population - 60%
Equal Sharing - 40%
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Computation:
41,815 barangays with more than
100 inhabitants (41,815 x 80,000) = 3,345,200,001
Balance of 63,668,465,376(67,013,665,377-3,345,200,001)
60% share for population 38,201,079,226
(.60 x 63,668,465,336)40% for equal sharing 25,467,386,150
Total 67,013,665,377
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Sample Compu tat ion of IRA for the
Barangay Mambulo Nuevo,
Municipality of Libmanan, Camarines
Sur with a population of 4,788
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Php80,000.00
= Population of thespecific brgy
Total population of
brgys nationwide
= 4,788
91,606,078
= 1,996,666.00Php
X 38,201,079,226.00Php
Share Based on Population:
Share of Brgys based on
population
Guaranteed share (with 100 ormore inhabitants)
X
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=
= Php 25,467,386,150
41,889
= 607,973.12Php
Equal Sharing:
Share of brgys based on equal sharing
Total number of barangays
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Guaranteed share of barangays with 100
or more inhabitants 80,000.00PhpBased on population 1,996,666.00
Based on equal sharing 607,973.00
2,684,639.00Php
Total IRA of Brgy. Mambulo Nuevo, Mun.
of Libmanan, Camarines Sur
IRA Share of Brgy. Mambulo Nuevo, Mun. of Libmanan,
Camarines Sur
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