REVENUE REGULATIONS NO. 4-98 issued June 29, 1998 implements the provision of RA No. 6734
relative to the proportionate share of the provinces compromising the Autonomous Region in Muslim
Mindanao (ARMM) in the national collections from businesses operating in the Region. Pursuant to
ARMM Executive Order No. 9, as amended, the BIR and other national collecting officers will be
responsible for the remittance of the following: a) 30% share of the province where the revenues were
generated through the Provincial Treasurer; b) 30% share of the Regional Government in the national
collections of the ARMM through the Regional Treasurer; and c) 40% National Government share to the
Bureau of Treasury through the nearest Authorized Government Depository Banks (AGDB) branch. The
responsibilities of the BIR Collection Agents in the ARMM, the Regional Treasurer – ARMM, the
Provincial Treasurer – AGDB branch and the Fiscal Examiner are specified in the Regulations.