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

November 20, 2017 DBM LOCAL BUDGET MEMORANDUM NO. 076-A-17 TO : Local Chief Executives, Members of the Local Sanggunian, Local Budget Officers, Local Treasurers, Local Planning and Development Coordinators, Local Accountants, and All Others Concerned SUBJECT : 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 1.0 PURPOSE This Local Budget Memorandum (LBM) is being issued to: (i) inform the beneficiary LGUs of their respective remaining shares from the collections of excise taxes on locally manufactured Virginia-type cigarettes under RA No. 7171, chargeable against the FY 2017 GAA, RA No. 10924; and (ii) prescribe the guidelines on the release and utilization of the subject remaining shares of LGUs. 2.0 REMAINING SHARES OF BENEFICIARY LGUs 2.1 In addition to the shares of beneficiary LGUs under item 2.3 (Annex D) of LBM No. 76 dated October 6, 2017, the beneficiary LGUs indicated in Annex A hereof are entitled to the subject remaining shares of LGUs from the FY 2015 collections of excise taxes on locally manufactured Virginia-type cigarettes under RA No. 7171 in the amount of P700,555,176. 2.2 The said remaining shares of LGUs were allocated based on Special Provision No. 4 for the Special Shares of LGUs in the Proceeds of National Taxes under the Allocations to LGUs in the FY 2017 GAA, RA No. 10924. 2.3 The policies and guidelines prescribed under LBM No. 76 dated October 6, 2017 shall govern the release, utilization, and posting/reporting requirements for the subject remaining shares of LGUs. 3.0 EFFECTIVITY This Memorandum shall take effect immediately. (SGD.) BENJAMIN E. DIOKNO Secretary ANNEX A Shares of LGUs from the FY 2015 Collection of Excise Taxes on Locally Manufactured Virginia-Type Cigarettes under RA No. 7171 LGU Volume of Production Percentage Share Total LGU Share Province of Abra 32,000,162 Municipalities 1. Bangued 208,316.00 5.24% 3,584,935 2. Boliney 0.00 0.00% 790,127 3. Bucay 4,371.30 0.11% 848,773 4. Bucloc 0.00 0.00% 790,127 5. Daguioman 0.00 0.00% 790,127 6. Danglas 0.00 0.00% 790,127 7. Dolores 38,810.80 0.98% 1,310,820 8. La Paz 848.90 0.02% 801,517 9. Lacub 0.00 0.00% 790,127 10. Lagangilang 0.00 0.00% 790,127 11. Lagayan 0.00 0.00% 790,127 12. Langiden 0.00 0.00% 790,127 13. Licuan-Baay 0.00 0.00% 790,127 14. Luba 300,953.00 7.57% 4,827,771 15. Malibcong 0.00 0.00% 790,127 16. Manabo 1,104.90 0.03% 804,950 17. Pearrubia 57,924.80 1.46% 1,567,259 18. Pidigan 105,019.90 2.64% 2,199,095 19. Pilar 1,688,642.40 42.48% 23,445,283 20. Sallapadan 0.00 0.00% 790,127 21. San Isidro 515,734.10 12.97% 7,709,317 22. San Juan 9,986.60 0.25% 924,109 23. San Quintin 163,832.80 4.12% 2,988,140 24. Tayum 263,024.70 6.62% 4,318,918 25. Tineg 0.00 0.00% 790,127 26. Tubo 16,435.60 0.41% 1,010,630 27. Villaviciosa 600,308.20 15.10% 8,843,979 TOTAL, ABRA 3,975,314.00 100.00% 106,667,182 Province of Ilocos Norte 18,353,450 Municipalities 1. Adams 0.00 0.00% 531,983 2. Bacarra 0.00 0.00% 531,983 3. Badoc 401,369.41 17.60% 5,916,834 4. Bangui 0.00 0.00% 531,983 5. Banna 89,159.00 3.91% 1,728,157 6. Batac City 134,251.80 5.89% 2,333,132 7. Burgos 0.00 0.00% 531,983 8. Carasi 0.00 0.00% 531,983 9. Currimao 243,934.10 10.70% 3,804,651 10. Dingras 56,472.20 2.48% 1,289,625 11. Dumalneg 0.00 0.00% 531,983 12. Laoag City 0.00 0.00% 531,983 13. Marcos 23,441.60 1.03% 846,480 14. Nueva Era 60,868.12 2.67% 1,348,601 15. Pagudpud 0.00 0.00% 531,983 16. Paoay 52,774.00 2.32% 1,240,009 17. Pasuquin 0.00 0.00% 531,983 18. Piddig 235,631.50 10.33% 3,693,262 19. Pinili 885,276.20 38.83% 12,409,022 20. San Nicolas 8,716.20 0.38% 648,922 21. Sarrat 26,674.10 1.17% 889,848 22. Solsona 0.00 0.00% 531,983 23. Vintar 61,441.60 2.69% 1,356,295 TOTAL, ILOCOS NORTE 2,280,009.83 100.00% 61,178,118 Province of Ilocos Sur 135,141,804 Municipalities 1. Alilem 117,579.10 0.70% 4,227,304 2. Banayoyo 922,003.60 5.49% 15,019,622 3. Bantay 0.00 0.00% 2,649,840 4. Burgos 932,013.90 5.55% 15,153,921 5. Cabugao 1,680,201.16 10.01% 25,191,748 6. Candon City 1,286,634.70 7.67% 19,911,583 7. Caoayan 0.00 0.00% 2,649,840 8. Cervantes 23,913.20 0.14% 2,970,664 9. G. del Pilar 392,688.80 2.34% 7,918,230 10. Galimuyod 501,718.50 2.99% 9,380,994 11. Lidlidda 324,109.60 1.93% 6,998,158 12. Magsingal 520,852.10 3.10% 9,637,694 13. Nagbukel 434,619.50 2.59% 8,480,780 14. Narvacan 321,104.60 1.91% 6,957,842 15. Quirino 271,360.40 1.62% 6,290,464 16. Salcedo 972,738.70 5.79% 15,700,293 17. San Emilio 963,914.10 5.74% 15,581,900 18. San Esteban 370,794.80 2.21% 7,624,496 19. San Ildefonso 0.00 0.00% 2,649,840 20. San Juan 701,467.59 4.18% 12,060,867 21. San Vicente 0.00 0.00% 2,649,840 22. Santa 0.00 0.00% 2,649,840 23. Santa Catalina 0.00 0.00% 2,649,840 24. Santiago 887,575.30 5.29% 14,557,725 25. Sigay 565,826.00 3.37% 10,241,073 26. Sinait 607,874.72 3.62% 10,805,206 27. Sta. Cruz 1,758,342.90 10.47% 26,240,112 28. Sta. Lucia 608,672.00 3.63% 10,815,902 29. Sta. Maria 691,821.00 4.12% 11,931,446 30. Sto. Domingo 745,894.30 4.44% 12,656,904 31. Sugpon 0.00 0.00% 2,649,840 32. Suyo 16,793.40 0.10% 2,875,143 33. Tagudin 167,878.70 1.00% 4,902,133 34. Vigan City 0.00 0.00% 2,649,840 TOTAL, ILOCOS SUR 16,788,392.67 100.00% 450,472,728 Province of La Union 24,671,134 Municipalities 1. Agoo 57,743.10 1.89% 1,597,064 2. Aringay 54,352.60 1.77% 1,551,577 3. Bacnotan 388,402.80 12.67% 6,033,261 4. Bagulin 0.00 0.00% 822,372 5. Balaoan 1,343,540.00 43.84% 18,847,568 6. Bangar 232,330.60 7.58% 3,939,365 7. Bauang 5,920.00 0.19% 901,796 8. Burgos 0.00 0.00% 822,372 9. Caba 20,683.50 0.68% 1,099,866 10. Luna 1,958.80 0.06% 848,651 11. Naguilian 51,051.30 1.67% 1,507,287 12. Pugo 0.00 0.00% 822,372 13. Rosario 0.00 0.00% 822,372 14. San Fernando City 107,979.70 3.52% 2,271,048 15. San Gabriel 0.00 0.00% 822,372 16. San Juan 248,359.80 8.10% 4,154,416 17. Santo Tomas 0.00 0.00% 822,372 18. Santol 223,506.60 7.29% 3,820,980 19. Sudipen 329,017.20 10.74% 5,236,531 20. Tubao 0.00 0.00% 822,372 TOTAL, LA UNION 3,064,846.00 100.00% 82,237,148 GRAND TOTAL 700,555,176