NINE`TEENTH CONGRESS                  )
REPUBLIC OF THE PHILIPPINES    )
First I?egular session                            )
HOUSE OF REPRESENTATIVES
Introduced b
resentative Rufus a.
.:.J`T'  RE[E]VED
RATE::
HouseBillNo.  E83    a,*`
EXPLANATORY NOTE
Section   2  of  Article  X  of  the  Constitution   states  that  the  territorial   and   political
subdivisions of the State shall enjoy local autonomy.
Further,  Republic Act No.  7160 otherwise known as the  Local  Government Code of
1991  states that:
"lt  is  the  declared   policy  of  the  state  that  the
territorial   and   political   subdivisions   of  the   State   shall
enjoy genuine  and  meaningful  local  autonomy to  enable
them  to  attain  their  fullest  development  as  self-reliant
communities  and  make  them  more  effective  partners  jn
the  attainment  of  national  goals.    Toward  this  end,  the
State    shall     provide    for    a    more    responsive    and
accountable local government structure instituted through
a  system  of  decentralization  whereby  local  government
units      shall      be      given      more      powers,      authority,
responsibilities,    and    resources,         The    process    of
decentralization     shall     proceed     from     the     national
Government to the local government units."
Whereas,  under Presidential  Decree  No.  1445 otherwise  known as the Government
Auditing Code of the Philippines, the fifty percent share  of the barangays in the collection of
the  community tax certificates  has to  be  remitted  first to the  municipal/city treasury  before
the  same  is  released  back  to  the  coffers  of the  barangay.    Aside  from  being  a  long  and
circuitous process,  more often than not, the immediate release to the barangay is subject to
the discretion of the municipal or city treasurer.
Hence, there is a  need to redefine this process by making  it more barangay friendly
by amending the law so as to allow the bonded  barangay treasurers to automatically retain
the barangay's 50% from the CTC collection.   In this way,  barangays can immediately have
their shares and spend the same for their programs and projects.
In view of the foregoing, the passage of this bill is earnestly sought.


NINETEENTH CONGRESS                  )
REPUBLIC OF THE PHILIPPINES    )
First Regular session                           )
HOUSE OF REPRESENTATIVES
_                               Introdl±sgd by R®pros®ntati`/® Rufus B. Rodrlguez                                 _
House Bill No.  5383            „
AN ACT
AMENDING    PRESIDENTIAL    DECREE    NO.    1445,    OTHERWISE    KNOWN    AS    THE
GOVERNMENT  AUDITING   CODE   OF   THE   PHILIPPINES,   BY  ALLOWING   BONDED
BARANGAY   TREASURERS   TO   RETAIN   THE   BARANGAYS'   50°/o   SHARE   FROM
PAYMENTS OF COMMUNITY TAI CERTIFICATES
Sect/Ion  7.  Dec/araf/-or) of Po//.cy. - It is the declared  policy of the state that the territorial
and  political subdivisions of the State shall enjoy genuine and meaningful local autonomy to
enable them  to attain their fullest development as self-reliant communities and  make them
more effective partners in the attainment of national goals.   Toward this end, the State shall
provide for a more responsive and accountable local government structure instituted through
a  system  of decentralization  whereby  local  government  units  shall  be given  more  powers,
authority,  responsibilities,  and  resources.    The  process  of  decentralization  shall  proceed
from the national Government to the local government units.
Secfr-on 2.       Amendment. -The first paragraph of section 69 of presidential Decree No.
1445  otherwise  known  as  the  Government Auditing  Code of the  Philippines  is  amended  to
read as follows:
"SECTION  69.  Deposit of Moneys  in  the Treasury.  -(1)
Public  officers  authorized  to  receive  and  collect  moneys  arising
from taxes, revenues, or receipts of any kind shall remit or deposit
intact the full  amounts  so  received  and  collected  by them  to  the
treasury  of the  agency  concerned  and  credited  to  the  particular
accounts  to  which  the  said   moneys  belong,   EXCEPT  IN  THE
CASE  OF  BONDED  BARANGAY  TREASURERS WHO  SHALL
RETAIN      AUTOMATICALLY      THE      BARANGAY'S      FIFIY
PERCENT     (50%)     SHARE     FROM     PAYMENTS     OF     THE
COMMUNITY    TAX     CERTIFICATES.     The     amount    of    the
collections ultimately payable to other agencies of the government
shall  thereafter  be  remitted  to  the  respective  treasuries  of these
agencies,   under   regulations   which   the   Commission   and   the
Department (Ministry) of Finance shall prescribe.''
Secfi.on 3.    Repea/i.ng C/ause. -  All laws, orders, issuances, rules and regulations or parts
thereof inconsistent with this Act are hereby repealed or modified accordingly.
Secfi.on  4.      Effecfi.yi.fy.    -   This  Act  shall  take  effect fifteen  (15)  days  after  its  complete
publication in at least two (2) newspapers of general circulation.
Approved,