Internal Revenue Allotment system

E742273
intergovernmental fiscal transfer mechanism public finance system

The Internal Revenue Allotment system is the mechanism in the Philippines that automatically allocates a share of national government tax revenues to local government units to fund their operations and development programs.

Jump to: Surface forms Statements Referenced by

Observed surface forms (2)

Surface form Occurrences
Internal Revenue Allotment (IRA) / National Tax Allotment (NTA) 1
Internal Revenue Allotment (now National Tax Allotment) from the Philippine national government 1

Statements (40)

Predicate Object
instanceOf intergovernmental fiscal transfer mechanism ⓘ
public finance system ⓘ
administeredBy national government of the Philippines ⓘ
allocatesTo barangays ⓘ
cities ⓘ
local government units ⓘ
municipalities ⓘ
provinces ⓘ
allocationFormulaIncludes equal sharing ⓘ
land area ⓘ
population ⓘ
alsoKnownAs IRA system ⓘ
beneficiaryType local government unit ⓘ
characteristic formula-based allocation ⓘ
non-discretionary transfer ⓘ
country Philippines ⓘ
distributionLevel subnational governments ⓘ
ensures predictable funding for local governments ⓘ
fundingSource national internal revenue taxes ⓘ
governedBy Department of Budget and Management of the Philippines NERFINISHED ⓘ
Department of Finance of the Philippines NERFINISHED ⓘ
impactOnLGUs increases financial resources of local governments ⓘ
supports delivery of devolved functions ⓘ
legalBasis Local Government Code of 1991 NERFINISHED ⓘ
Philippine Constitution NERFINISHED ⓘ
linkedConcept devolution of powers in the Philippines ⓘ
intergovernmental fiscal relations in the Philippines ⓘ
mechanismType automatic revenue sharing ⓘ
policyGoal equitable distribution of national revenues ⓘ
fiscal decentralization ⓘ
local autonomy ⓘ
purpose fund local development programs ⓘ
fund local government operations ⓘ
relatedTo Local Government Code of the Philippines NERFINISHED ⓘ
fiscal transfers in the Philippines ⓘ
revenueType tax revenues ⓘ
timeOfTransfer annual ⓘ
usedFor local basic services ⓘ
local development planning ⓘ
local infrastructure projects ⓘ

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

Provincial Government of Zambales → budgetSource → Internal Revenue Allotment system ⓘ
this entity surface form: Internal Revenue Allotment (now National Tax Allotment) from the Philippine national government
Local Government Code of 1991 → establishes → Internal Revenue Allotment system ⓘ
Provincial Government of Pampanga → hasRevenueSource → Internal Revenue Allotment system ⓘ
this entity surface form: Internal Revenue Allotment (IRA) / National Tax Allotment (NTA)