English: Under Section 284 of Republic Act No. 7160, otherwise known as the Local Government Code, local government units are entitled to a 40% share of the national revenue taxes, also known as the Internal Revenue Allotment (IRA), which is now referred to as NTA.
Filipino: Sa ilalim ng Section 284 ng Republic Act No. 7160 o mas kilala bilang Local Government Code, may karapatan ang mga lokal na pamahalaan sa 40% sa pambansang buwis na kita o ang Internal Revenue Allotment (IRA), na ngayon ay tinatawag ng NTA.