Schedule of Releases of Regular and Special Internal Revenue Allotments and Shares in Excess Income Tax Collections of Provinces, Cities, and Municipalities

November 20, 1964 REVENUE MEMORANDUM CIRCULAR NO. 51-64 SUBJECT : Schedule of Releases of Regular and Special Internal Revenue Allotments and Shares in Excess Income Tax Collections of Provinces, Cities, and Municipalities TO : Provincial, City, and Municipal Treasurers and the Chief Accountants, Bureau of Internal Revenue In order to stagger the releases of internal revenue allotments to provinces, cities, and municipalities, and thereby avoid the sudden drain on the cash position of the general fund in the National Treasury; and in order to minimize the burden of expenses on local officials in coming to Manila to follow-up the releases of their internal revenue allotments, the attached schedule (Appendix A) is hereby prescribed for the release of both the regular and special internal revenue allotments which are made from the National Treasury quarterly upon warrants drawn by the Commissioner of Internal Revenue, pursuant to Section 368 of the National Internal Revenue Code. The release of municipal allotments shall as usual be made thru their respective provincial treasurers. The schedule has been as arranged that releases of allotments will be made during every week of the year, and the provinces and cities are grouped alphabetically in such a way that the total of the weekly releases to each group shall be approximately the same. The release of the additional shares of provinces; cities, and municipalities in excess income tax collections pursuant to Republic Act No. 2343 shall be made at the end of every fiscal year simultaneously with the release of the fourth quarter special internal revenue allotments. LexLib This Circular shall take effect immediately. (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue APPROVED: (SGD.) RUFINO G. HECHANOVA Secretary of Finance APPENDIX A SCHEDULE OF RELEASES OF INTERNAL REVENUE ALLOTMENTS REGULAR ALLOTMENTS SPECIAL ALLOTMENTS 1st qtr. July 1 to September 30 1st qtr. July 1 to September 30 2nd qtr. October 1 to December 31 2nd qtr. October 1 to December 31 3rd qtr. January 1 to March 31 3rd qtr. January 1 to March 31 4th qtr. April 1 to June 30 4th qtr. April 1 to June 30 Inclusive dates of release (6 Weeks) Inclusive dates of release (6 Weeks) 1st qtr. August 16 to September 30 1st qtr. January 1 to February 15 2nd qtr. November 16 to December 31 2nd qtr. April 1 to May 15 3rd qtr. February 16 to March 31 3rd qtr. July 1 to August 15 4th qtr. May 16 to June 30 4th qtr. October 1 to November 15 GROUPINGS BASED ON REGULAR GROUPINGS BASED ON SPECIAL ALLOTMENTS LAST FY-1964 ALLOTMENTS LAST FY-1964 1st Week 6th Week 1. Abra 1. Abra 2. Agusan 2. Agusan 3. Aklan 3. Aklan 4. Albay 4. Albay 5. Angeles City 5. Angeles City 6. Antique 6. Antique 7. Bacolod City 7. Bacolod City 8. Baguio City 8. Baguio City 9. Basilan City 9. Basilan City 10 Bataan 10. Bataan 11. Batanes 11. Batanes 12. Batangas 12. Batangas 13. Bohol 13. Bohol 14. Bukidnon 14. Bukidnon 15. Bulacan 15. Bulacan 16. Butuan City 16. Butuan City 17. Cabanatuan City 17. Cabanatuan 18. Cagayan 18. Cagayan 19. Cagayan de Oro City 19. Cagayan de Oro City 20. Calbayog City 20. Calbayog City 21. Caloocan City 21. Caloocan City 22. Camarines Norte 2nd Week 5th Week 1. Camarines Norte 1. Camarines Sur 2. Camarines Sur 2. Capiz 3. Capiz 3. Catanduanes 4. Catanduanes 4. Cavite 5. Cavite 5. Cavite City 6. Cavite City 6. Cebu 7. Cebu 7. Cebu City 8. Cebu City 8. Cotabato 9. Cotabato 9. Cotabato City 10. Cotabato City 10. Dagupan City 11. Danao City 11. Danao City 12. Dagupan City 12. Davao 13. Davao 13. Davao City 14. Dapitan City 15. Dumaguete City 16. Gingoog City 17. Iligan City 18. Ilocos Norte 3rd Week 4th Week 1. Davao City 1. Ilocos Sur 2. Dapitan City 2. Iloilo 3. Dumaguete City 3. Iloilo City 4. Gingoog City 4. Isabela 5. Iligan City 5. Laguna 6. Ilocos Norte 6. Lanao del Norte 7. Ilocos Sur 7. Lanao del Sur 8. Iloilo 8. Lapu-Lapu City 9. Iloilo City 9. La Union 10. Isabela 10. Legaspi City 11. Laguna 11. Leyte & Sub-Prov. of Biliran 12. Lanao del Norte 12. Leyte del Sur 13. Lanao del Sur 13. Lipa City 14. Lapu-Lapu City 14. Lucena City 15. La Union 15. Marawi City 16. Legaspi City 16. Marinduque 17. Leyte & Sub-Prov. of Biliran 17. Masbate 18. Mindoro Occidental 19. Mindoro Oriental 4th Week 3rd Week 1. Leyte del Sur 1. Manila 2. Lipa City 2. Misamis Occidental 3. Lucena City 3. Misamis Or. & Sub-Prov. of Camiguin 4. Manila 4. Mountain Province 5. Marawi City 5. Naga City 6. Marinduque 6. Negros Occidental 7. Masbate 7. Negros Or. & Sub-Prov. of Siquijor 8. Mindoro Occidental 9. Mindoro Oriental 10. Misamis Occidental 11. Misamis Or. & Sub-Prov. of Camiguin 12 Mountain Province 13. Naga City 14 Negros Occidental 5th Week 2nd Week 1. Negros Or. & Sub-Prov. of Siquijor 1. Nueva Ecija 2. Nueva Ecija 2. Nueva Vizcaya 3. Nueva Vizcaya 3. Ormoc City 4. Ormoc City 4. Ozamis City 5. Ozamis City 5. Palawan 6. Palawan 6. Pampanga 7. Pampanga 7. Pangasinan 8. Pangasinan 8. Pasay 9. Pasay City 9. Quezon & Sub-Prov. of Aurora 10. Quezon & Sub-Prov. of Aurora 10. Quezon City 11. Quezon City 11. Romblon 12. Roxas City 6th Week 1st Week 1. Rizal 1. Rizal 2. Romblon 2. Samar 3. Roxas City 3. San Carlos City 4. Samar 4. San Pablo City 5. San Carlos City 5. Silay City 6. San Pablo City 6. Sorsogon 7. Silay City 7. Sulu 8. Sorsogon 8. Surigao del Norte 9. Sulu 9. Surigao del Sur 10. Surigao del Norte 10. Tacloban City 11. Surigao del Sur 11. Tagaytay City 12. Tacloban City 12. Tarlac 13. Tagaytay City 13. Toledo City 14. Tarlac 14. Trece Martires City 15. Toledo City 15. Zambales 16. Trece Martires City 16. Zamboanga City 17. Zambales 17. Zamboanga del Norte 18. Zamboanga City 18. Zamboanga del Sur 19. Zamboanga del Norte 20. Zamboanga del Sur SHARES IN EXCESS INCOME TAX COLLECTIONS Releases shall be made from October 1 to November 15 under the same groupings of provinces and cities as in the case of special internal revenue allotments. aisadc