Guidelines on the Use of Savings or Unutilized Shares of Local Government Units (LGUs) from Excise Tax on Locally Manufactured Virginia-Type CigarettesUnder Republic Act (RA No. 7171, and Burley and Native Tobacco Excise Tax Pursuant to RA No. 8240, As Amended by RA No. 10351, Chargeable Against the Allocations to LGUs (ALGU) Under Existing General Appropriations Acts (GAAs) Until FY 2019

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