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NINETEENTH CONGRESS OF THE    ) 
REPUBLIC OF THE PHILIPPINES      ) 
Second Regular Session      
 ) 
HOUSE OF REPRESENTATIVES 
H.B. NO. _____ 
INTRODUCED BY REPRESENTATIVE EMMARIE “LOLYPOP” OUANO-
DIZON 
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 
BARANGAY’S 50% SHARE FROM PAYMENTS OF COMMUNITY TAX 
CERTIFICATES 
EXPLANATORY NOTE 
This bill seeks to amend certain provisions of Republic Act No. 7160, 
otherwise known as the Local Government Code of 1991 to strengthen local 
autonomy of barangays. 
Article X Section 2 of the 1987 Constitution states that the territorial and 
political subdivisions of the State shall enjoy local autonomy.  
Furthermore, it is declared in Republic Act No. 7160 that: 
“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. 
August 23, 2023
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The process of decentralization shall proceed from the national 
government to the local government units.” 
 
 
Under the current law, P.D. 1445, otherwise known as the Government 
Auditing Code of the Philippines, the barangays have to remit the fifty percent share 
in their collection of the community tax certificates to the city or municipal treasury 
before the same is released back to the barangay.  
 
 
As this could unnecessarily delay and potentially hamper basic services, there 
is a need to amend the law so as to allow bonded barangay treasurers to automatically 
retain the fifty percent share of the barangay from the community tax certificate 
collection.  
 
 
 
In view of the foregoing, the early passage of this bill is earnestly sought. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
EMMARIE “LOLYPOP” OUANO-DIZON 
 
 


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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
NINETEENTH CONGRESS 
Second Regular Session 
House Bill No. _____ 
INTRODUCED BY REPRESENTATIVE EMMARIE “LOLYPOP” OUANO-
DIZON 
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 
BARANGAY’S 50% SHARE FROM PAYMENTS OF COMMUNITY TAX 
CERTIFICATES 
Be it enacted by the Senate and the House of Representatives of the 
Philippines in Congress assembled: 
Section 1. Declaration of Policy. – 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 
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resources. The process of decentralization shall proceed from the national 
government to the local government units.  
 
Section 2. Amendment. – Section 69 of P.D. No. 1445 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 
AUTOMATICALLY 
RETAIN 
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 government shall thereafter be remitted 
to the respective treasuries of these agencies, under regulations which the 
Commission and the Department 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 
publication in the Official Gazette or in at least two (2) newspapers of general 
circulation. 
 
Approved,