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REVENUE MEMORANDUM CIRCULAR NO. 91-2020 issued on August 28, 2020 circularizes Republic Act (RA) No. 11328, entitled “An Act Separating the Sitios of Guina-ang, Madopdop, Mallango, Lanlana and San Pablo from Barangay Lacnog, City of Tabuk, Province of Kalinga and Constituting Them into a Separate and Independent Barangay to be known as Barangay Lacnog West”.

Barangay Lacnog West shall be entitled to Internal Revenue Allotment (IRA) shares pursuant to Section 285 of RA No. 7160, as amended (Local Government Code of 1991).