THIRTEENTH CONGRESS OF THE REPUBLIC 
FIRST REGULAR SESSION 
OF THE PHILIPPINES 
EXPLANATORY NOTE 
The 1987 Philippine Constitution recognizes “the vital role of the 
youth in nation building and shall promote and protect their physical, 
moral, spiritual, intellectual and social well-being” and requires the State 
to “inculcate in the youth patriotism and nationalism, and encourage 
their involvement in public and civic affairs.” This is, of course, not 
without the concordant responsibilities on the part of the youth of the 
land who are called upon to participate in program towards the 
achievement of our national goals. 
The trouble is that the youth sector is itself besieged by problems 
like lack of educational opportunities, unemployment, 
drugs, and 
similar other socio-cultural barriers. The Sangguniang Kabataan, the 
youth arm of the local governments championing the cause of the 
Filipino youth, need financial resources to mobilize themselves as engine 
for the realization of the projects and programs of the sector and 
effectively tackle the problems confronting them. 
This piece of legislation hopes to bridge the gap. The proposed 
legislation mandates a ten percent (10%) share in the internal revenue 
allotment of barangays for the Filipino youth and requires the automatic 
release of the share to the SK to keep the fund out of the bureaucratic 
red-tape that plagues government offices. 
The development of the Filipino youth is the development of our 
people. 
Premises 
stated, speedy approval of 
this bill is hereby 
recommended. 
4 
B. 


THIRTEENTH CONGRESS OF THE REPUBLIC 
FIRST REGULAR SESSION 
OF THE PHILIPPINES 
AN ACT 
ALLOCATING TEN PERCENT (10%) OF THE INTERNAL REVENUE 
ALLOTMENT 
(IRA) 
ALLOCATED 
TO 
BARANGAYS 
TO 
THE 
SANGGUNIANG KABATAAN, MANDATING THE AUTOMATIC RELEASE 
THEREFOR, AMENDING FOR THIS PURPOSE THE PERTINENT 
HUNDRED AND SIXTY (R.A. NO. 7160), OTHERWISE KNOWN AS THE 
“LOCAL GOVERNMENT CODE” AND FOR OTHER PURPOSES 
Be it enacted by the Senate and House of Representatives of the 
Philippines in Congress assembled: 
PROVISIONS 
OF REPUBLIC 
ACT 
NUMBERED 
SEVENTY-ONE 
SECTION 1. Sec. 285 of Republic Act No. 7160 is hereby amended 
with the insertion of a new proviso, as follows: 
“SEC. 285. Allocation to Local Government Units - The 
share of local government units in the internal revenue allotment 
shall be allocated in the following manner: 
x x x  
PROVIDED, THAT THE SANGGUNIANG KABATAAN SHALL 
BE ENTITLED TO TEN PERCENT (10%) OF THE TOTAL INTERNAL 
REVENUE ALLOTMENT ALLOCATED TO BARANGAYS; 
x x x  
SEC. 2. Sec. 286 of the same law is hereby amended to read as 
follows: 
“SEC. 286. Automatic Release of Shares. (a) The share of 
each local government unit AND SANGGUNIANG KABATAAN shall 
be released, without need of any further action, directly to the 
provincial, city, municipal, [or] barangay OR SANGGUNIANG 
KABATAAN treasurer, as the case may be, on a quarterly basis 
within five (5) days after the end of quarter, and which shall not be 
subject to any lien or holdback that may be imposed by the 
National Government for whatever purposes. 
x x x  
SEC. 3. The Department of Interior and Local Government shall 
promulgate the necessary rules and regulations for the effective 
implementation of this Act. 


SEC. 4. All laws, decrees, orders and similar issuances or parts 
thereof 
inconsistent herewith are hereby repealed 
or modified 
accordingly. 
SEC. 5. This Act shall take effect fifteen (15) days after its 
complete publication in the Official Gazette or in at least two (2) 
newspapers of general circulation, whichever comes earlier. 
Approved,