Section 12Sec./Art. 12

During the first year of the implementation of this Act, the internal revenue allotment allocated to Kalinga-Apayao pursuant to Section 285 of the Local Government Code shall be equitably divided between the new provinces of Kalingaa and Apayao in accordance with the terms and conditions as may be set in the resolution to be submitted to the Department of Budget and Management for the purpose by the incumbent Sangguniang Panlalawigan of Kalinga-Apayao in consultation with the incumbent representative for said Kalinga-Apayao. Thereafter, the provinces of Kalinga and Apayao shall each be entitled to an internal revenue allotment allocation as authorized under the said Local Government Code.