Internal Revenue Allotment system
E742273
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.
All labels observed (3)
How this entity was disambiguated
This entity first appeared as the object of triple T8548022 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Internal Revenue Allotment system Context triple: [Local Government Code of 1991, establishes, Internal Revenue Allotment system]
-
A.
Revenue Act of 1928
The Revenue Act of 1928 was a U.S. federal tax law that significantly revised income tax provisions and became a key subject of judicial interpretation in landmark tax avoidance cases.
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B.
Revenue Act of 1921
The Revenue Act of 1921 was a U.S. federal tax law that significantly reduced wartime tax rates and marked the beginning of Treasury Secretary Andrew Mellon's pro-business tax reduction policies in the 1920s.
-
C.
Revenue Act of 1924
The Revenue Act of 1924 was a major U.S. federal tax law that significantly reduced income tax rates and restructured federal taxation as part of Treasury Secretary Andrew Mellon's broader 1920s tax-cutting program.
-
D.
Revenue Act of 1916
The Revenue Act of 1916 was a landmark U.S. federal tax law that significantly expanded income taxation and introduced new taxes to help finance the government in the lead-up to American involvement in World War I.
-
E.
Revenue Act of 1942
The Revenue Act of 1942 was a major U.S. tax law that greatly expanded the federal income tax base and increased rates to help finance American involvement in World War II.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Internal Revenue Allotment system Target entity description: 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.
-
A.
Revenue Act of 1928
The Revenue Act of 1928 was a U.S. federal tax law that significantly revised income tax provisions and became a key subject of judicial interpretation in landmark tax avoidance cases.
-
B.
Revenue Act of 1921
The Revenue Act of 1921 was a U.S. federal tax law that significantly reduced wartime tax rates and marked the beginning of Treasury Secretary Andrew Mellon's pro-business tax reduction policies in the 1920s.
-
C.
Revenue Act of 1924
The Revenue Act of 1924 was a major U.S. federal tax law that significantly reduced income tax rates and restructured federal taxation as part of Treasury Secretary Andrew Mellon's broader 1920s tax-cutting program.
-
D.
Revenue Act of 1916
The Revenue Act of 1916 was a landmark U.S. federal tax law that significantly expanded income taxation and introduced new taxes to help finance the government in the lead-up to American involvement in World War I.
-
E.
Revenue Act of 1942
The Revenue Act of 1942 was a major U.S. tax law that greatly expanded the federal income tax base and increased rates to help finance American involvement in World War II.
- F. None of above. chosen
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 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Internal Revenue Allotment system Description of subject: 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.
Referenced by (3)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Internal Revenue Allotment (IRA) / National Tax Allotment (NTA)
this entity surface form:
Internal Revenue Allotment (now National Tax Allotment) from the Philippine national government