It is important to note that the data compiled from FAAC reports only reflect the gross VAT received by state governments and do not include the amount shared to the local governments within the states. Also, the amounts received by states in 2016 for the months of May, August, September, October, and November is missing. Furthermore, there was no data on December in 2017, as well as December in 2010. Another problem encountered when gathering the VAT shared to states was the lack of figures for the months of February, March, April, May, June, July, and August in 2014.