REVENUE REGULATIONS NO. 4-2009 issued on May 6, 2009 amends the provisions of Section 24 of Revenue Regulations (RR) No. 3-2006 pertaining to the allocable share of the Philippine Health Insurance Corporation and the Department of Health in the annual incremental revenue under Republic Act No. 9334. Section 24 of RR No. 3-2006 is amended to read as follows: “SEC. 24. INCREMENTAL REVENUE UNDER THE ACT. – For purposes of allocation of the two and one-half percent (2.5%) of the annual incremental revenue collection under the Act, each in favor of the Philippine Health Insurance Corporation (PHIC) and the Department of Health (DOH) for the next five (5) years from the date of effectivity of the Act, the BIR and the BOC shall submit to the Department of Finance (DOF), on or before April 30 of the year immediately following the year of collection, a sworn report of their respective annual incremental revenue collected from locally manufactured and imported alcohol and tobacco products, respectively, that were remitted to the Bureau of Treasury. The said sworn report shall be submitted by the DOF to the Department of Budget and Management (DBM), copy furnished the PHIC and the DOH, on or before May 31 of each year. For purposes of these Regulations, the incremental revenue shall be equivalent to the amount of actual collection of excise taxes from locally manufactured and imported alcohol and tobacco products for the year under consideration in excess over that of the immediately preceding year for the next five (5) years from the date of effectivity of the said Act or starting January 2005 until December 2009.”