Section 6, Article X, General Provisions of the 1987 Philippine Constitution, provides that the LGUs shall have a just share, as determined by law, in the national taxes which shall be automatically released. Section 284 of RA No. 7160 provides that the LGUs shall have a 40 percent share in the national taxes based on the collections during the third fiscal year preceding the current fiscal year. Sections 18 and 286 of RA No. 7160 and Articles 383 and 390 of its Implementing Rules and Regulations (IRR) provide that the share of LGUs shall be automatically and directly released to the provincial, city, municipal, or barangay treasurer without the need for any further action, and shall not be subject to any lien or holdback that may be imposed by the NG. Section 4 of RA No. 9358,2 appropriating a supplemental budget for FY 2006, provides, among others, that the IRA is considered automatically appropriated and that future local government share in the national taxes or IRA shall be likewise automatically appropriated.