Fiscal Year 2001 IRA Released to Siquijor Barangays

By Rene Rocamora

Per Republic Act 7160, every year, rain or shine, each of the 41,882 barangays in the Philippines will get their share of the Internal Revenue Allocation.

The Internal Revenue Allotment (IRA) is the annual share of local governments out of the proceeds from national internal revenue taxes. It is estimated at forty percent (40%) of the actual collections of national internal revenue taxes during the third fiscal year preceding the current year, as certified by the Bureau of Internal Revenue (BIR).

The following are deemed as national internal revenue taxes:

            ¯            Income tax
            ¯            Estate tax and donor’s tax
            ¯            Value-added tax
            ¯            Other percentage taxes
            ¯            Taxes imposed by special laws, such as travel tax

Barangays get 20% of the total IRA which is divided among each one of the 41,882 barangays based on the following formula:

a. Population - 60%
b. Equal Sharing - 40%

If the barangay has a population of not less than 100 the share should not be less than P80,000 per annum. The amount shall be chargeable against the 20% share of the barangays from the total IRA, and the balance to be allocated on the basis of the formula.

Illustrative example of how the IRA is computed (for CY 2000):

Step 1: Compute the Net IRA

1997 National Internal Revenue Tax Collection as Certified by the BIR				304,440,000,000
Multiply by 40%				40%
Internal Revenue Allocation for CY 2000				121,776,000,000
Less:	Actual Cost of Devolved Functions &
	City Funded Hospitals		6,539,000,000
	Unprogrammed Amount		10,000,000,000
	Local Govt Service Equalization Fund		5,000,000,000
	Sub-Total			21,539,000,000
Net IRA				100,237,000,000

Step 2: Allocate the Net IRA per Section 285 of Republic Act No. 7160

	Share per Local Government Unit (LGU)

	Provinces	23%		23,054,510,000
	Cities	23%		23,054,510,000
	Municipalities	34%		34,080,580,000
	Barangays	20%		20,047,400,000

Step 3: Allocate the aggregate barangay share of P20,047,400,000 to all barangays based on equal sharing (40%)
and population (60%).

Equal Sharing = (20,047,400,000 x 40%) divided by total number of barangays

Population = (20,047,400,000 x 60%) times the ratio of a barangay population to total Philippine population

	Therefore, the IRA share of a barangay is the sum of the following:
	~ share based on equal sharing and
	~ share based on population

The table below shows how much was released to each of the barangays in the Province of Siquijor in fiscal year 2001.

Larena
Barangay	First Quarter	Second Quarter	Third Quarter	Three-Fourths (3/4)	Total Releases
				of One (1) Month
				Delayed IRA
Bagacay	77,331.00	77,331.00	77,331.00	19,333.00	251,326.00
Balolang	70,935.00	70,935.00	70,935.00	17,734.00	230,539.00
Basac	95,793.00	95,793.00	95,793.00	23,948.00	311,327.00
Bintangan	69,294.00	69,294.00	69,294.00	17,324.00	225,206.00
Bontod	77,370.00	77,370.00	77,370.00	19,343.00	251,453.00
Cabulihan	70,704.00	70,704.00	70,704.00	17,676.00	229,788.00
Calunasan	74,472.00	74,472.00	74,472.00	18,618.00	242,034.00
Candigum	73,788.00	73,788.00	73,788.00	18,447.00	239,811.00
Cang-allas	72,531.00	72,531.00	72,531.00	18,133.00	235,726.00
Cang-apa	78,549.00	78,549.00	78,549.00	19,637.00	255,284.00
Cangbagsa	83,001.00	83,001.00	83,001.00	20,750.00	269,753.00
Cangmalalag	72,759.00	72,759.00	72,759.00	18,190.00	236,467.00
Canlambo	86,163.00	86,163.00	86,163.00	21,541.00	280,030.00
Canlasog	68,499.00	68,499.00	68,499.00	17,125.00	222,622.00
Catamboan	77,670.00	77,670.00	77,670.00	19,418.00	252,428.00
Helen (Datag)	99,033.00	99,033.00	99,033.00	24,758.00	321,857.00
Nonoc	90,732.00	90,732.00	90,732.00	22,683.00	294,879.00
North Poblacion	96,939.00	96,939.00	96,939.00	24,235.00	315,052.00
Ponong	70,437.00	70,437.00	70,437.00	17,609.00	228,920.00
Sabang	79,425.00	79,425.00	79,425.00	19,856.00	258,131.00
Sandugan	87,609.00	87,609.00	87,609.00	21,902.00	284,729.00
South Poblacion