FIFTEENTH CONGRESS )
REPUBLIC OF THE PHILIPPINES )
FIRST REGULAR SESSION )

HOUSE OF REPRESENTATIVES

Introduced by Representative Rufus B. Rodriguez and
Representative Maximo B. Rodriguez, Jr.

House Bill No. 2566

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:

“itis 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 govemment structure
instituted through a system of decentralization
whereby local goverment units shall be given
more powers, authority, responsibilities, and
resources. The process of decentralization
shall proceed from the national Government to
the local goverment 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 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.

RUFUS B. RODRIGUEZ

Vp ‘i

MAXIMO B. RODRIGUEZ, JR.


FIFTEENTH CONGRESS )
REPUBLIC OF THE PHILIPPINES —)
FIRST REGULAR SESSION )
HOUSE OF REPRESENTATIVES

Introduced by Representative Rufus B. Rodriguez and
Representative Maximo B. Rodriguez, Jr.

House Bill No__2566

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% SHARE FROM PAYMENTS OF COMMUNITY TAX
CERTIFICATES

Section 1. Declaration of Policy. ~ Itis 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.

Section 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 FIFTY PERCENT (50%) SHARE
FROM PAYMENTS OF THE COMMUNITY TAX CERTIFICATES. The amount
of the collections ultimately payable to other agencies of the goverment shall
thereafter be remitted to the respective treasuries of these agencies, under

regulations which the Commission and the Department (Ministry) of Finance
shall prescribe.”


Section 3. Repealing Clause. - All laws, orders, issuances, rules and
regulations or parts thereof inconsistent with this Act are hereby repealed or
modified accordingly.

Section 4. Effectivity. - This Act shall take effect fifteen (15) days
after its complete publication in at least two (2) newspapers of general
circulation

Approved,