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Department of Budget and Management

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Local Budget Memoranda Local Budget Memorandum No. 91

Guidelines on the Release and Utilization of the Shares of Local Government Units (LGUs) from the FY 2022 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, and as Further Amended by RA No. 11346, Chargeable Against the Allocations to Local Government Units (ALGU) Under the FY 2024 General Appropriations Act (GAA), RA No. 11975

Department of Budget and Management

Issued 2024-08-29 Filed 2024-11-21 ONAR 24-1187