6.9. We recommended and the LDRRMO agreed to:
6.9.1. Include PPAs that are chargeable against the prior years’ unexpended
LDRRMF in the annual LDRRMFIP of the current year, in accordance
with the format prescribed under Annex A of COA Circular No. 2012-
002; and
6.9.2. Establish an efficient review and monitoring system to ensure that the
LDRRMFIP complies with the requirements outlined in COA Circular
No. 2012-002.
C. OTHER MANDATORY AREAS
Compliance with Mandatory Deductions and Tax Laws
9.1. The Municipality of Tayasan complied with tax laws by withholding taxes from
salaries, wages, and other services, and Value-Added Tax from purchases of goods
and services, which were remitted to the Bureau of Internal Revenue regularly within
the regulatory period. The outstanding balance amounting to ₱3,098,835.75 as of
December 31, 2024, was remitted in January 2025, detailed as follows:
Due to BIR Amount Date of
Balance Remitted to BIR Remittance
₱ 3,098,835.75 ₱ 916,195.84 January 9, 2025
*₱2,182,639.91 still had to be traced and
reconciled by the agency;
9.2. As of December 31, 2024, the accounts Due to GSIS, Due to Pag-IBIG, and Due to
PhilHealth had balances of ₱2,646,068.89, ₱649,932.63, and ₱4,083,455.60,
respectively, and were remitted to the respective agencies, as follows:
Balance as of
Amount
Account December 31, Date of Remittance
Remitted
2024
Due to GSIS ₱ 2,646,068.89 ₱1,185,739.10 January 8, 2025
*₱1,460,329.79 still had to be
traced and reconciled by the
agency;
Due to Pag-IBIG 649,932.63 177,476.70 January 7, 2025
* ₱472,455.93 still had to be
traced and reconciled by the
agency;
Due to PhilHealth 4,083,455.60 186,251.10 January 8, 2025
* ₱3,897,204.50 still had to be
traced and reconciled by the
agency;
D. SETTLEMENT OF ACCOUNTS
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