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3.1.3 Determine the correct mining

taxes paid and collected during the immediately preceding year based on the estimated and actual volumes and values of the mineral products submitted by the MGB.

3.2 Department of Finance - Bureau

of the Treasury (BTr), shall

3.2.1 Validate and approve the Joint

Certification transmitted by the BIR within thirty (30) days immediately after receipt thereof. The said certification shall be validated from the reports transmitted by the BTr Regional Offices and Authorized Agent/Government Depository Banks.

3.3.2 In order to assist in the

enhancement of the mining tax collections, furnish the BIR not later than the end of March, the actual volumes and values, on a per project basis, of metallic minerals produced during the immediately preceding year. For non-metallic minerals, the actual volumes and values of production, on a per

a permittee/project basis during the immediately preceding year, shall be furnished to the BIR not later than the end of

October of the ensuing year. 3.3.3 Provide the BIR, within 60

days after the end of each quarter, the list of new metallic permittees, actual volumes and values of their respective production and extraction sites.

3.2.2 Transmit to the DBM the duly

validated and approved Joint Certification within forty five (45) days immediately after

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4.0 Distribution of Shares of LGUs

4.1 Pursuant to Section 292 of R.A No. 7160, the 40% share of the LGUs from the

preceding year's collections of mining taxes shall be distributed as follows:

% of Distribution

Component Urbanized/
Province City/ Independent Barangay Total
Municipality Component

Where the natural 20



100 resources are located in the Province and in one city/municipality/ Barangay Where the natural



100 resources are located in a highly urbanized or independent component city and in one barangay Provided, however, that where the natural resources are located in two (2) or more provinces, or in two (2) or more component cities or municipalities, or in two (2) or more highly urbanized or independent component cities or in two (2) or more barangays, their respective shares shall be computed on the basis of: Population

70 Land Area


5.0 Funding Source

5.1 The 40% share of LGUs from the gross mining tax collections derived by the

national government from the preceding fiscal year shall be released chargeable against the current year's General Appropriations Act.



BIR Submission BTr Validation and

of Joint Submission of joint Release of Certification to

BIR & BTR Funds by DBM

BTr Certification to DBM 1- Qtr. Collection June 15 of current July 31 of current year (March 31 of the year

Within February current year)

of ensuing year 2nd Qtr. Collection September 15 of October 31 of current (June 30 of the current year year current year) 3rd Qtr. Collection December 15 of January 31 of ensuing (September 30 of current year year the current year)

Qtr. Collection March 15 of April 30 of ensuing Within May of (December 31 of ensuing year year

ensuing year the current year)


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