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o Section 284. Allotment of Internal Revenue Taxes. - Local government units shall have a share in the national
internal revenue taxes based on the collection of the third fiscal year preceding the current fiscal year as follows:
xxx
(c) On the third year and thereafter, forty percent (40%).
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2 The above Section states that (LGUs must) "identify and implement measures x x x that will reduce total
expenditures x x x by at least 25% of authorized regular appropriation."
(SANTOS, 2B 2017-2018)