Internal Revenue Allotment Releases

November 13, 1998 DILG MEMORANDUM CIRCULAR NO. 214-98 TO : All Provincial Governors, City Mayors, Municipal Mayors, DILG Regional Directors and Others Concerned SUBJECT : Internal Revenue Allotment Releases Pursuant to Section 6, Article X of the Philippine Constitution, local government units shall have a just share, as determined by law, in the national taxes which shall be automatically released to them . In furtherance of the intent of the above-quoted constitutional provision, Section 286 of the Local Government Code, on the matter of Internal Revenue Allotment, provides that the share of each local government unit shall be released, without need of any further action, directly to the provincial, city, municipal or barangay treasurer, as the case may be, on a quarterly basis within five (5) days after the end of each quarter, and which shall not be a subject to any lien or holdback ... Consistent with law and public policy, all concerned local authorities are hereby advised to immediately and effectively refrain from imposing additional regulations or procedural requirements on the releases of the IRA shares of component local government units. All DILG Regional Directors are likewise hereby directed to cause the widest dissemination of this Memorandum Circular, to see to it that the mandate of law, as well as, the intent of this Department directive are accordingly complied with, to call attention to violations for appropriate remedial measures and to periodically update the Secretary of the Interior and Local Government relative to local government compliance on the matter. dctai For the information and guidance of all concerned. (SGD.) RONALDO V. PUNO Undersecretary