/S* RECEIVED
oe 12 DEC 2017

‘SEVENTEENTH CONGRESS )
REPUBLIC OF THE PHILIPPINES )

‘Second Regular Session )

HOUSE OF REPRESENTATIVES

Introduced by Representative Maximo B. Rodriguez, Jr.
House Bilt No, 8850

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 Goverment Code of
1991 states 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
@ 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
Goverment to the local goverment units.”

Whereas, under Presidential Decree No. 1445 otherwise known as the Goverment
‘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.

MAXIMO &. RODRIGUEZ, JR.



SEVENTEENTH CONGRESS __)
REPUBLIC OF THE PHILIPPINES )
‘Second Regular Session )

HOUSE OF REPRESENTATIVES

_Introduced by Representative Maximo 8. Rodriguez, Jr.
House Bill No. 6850

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. — 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 govemment units.

Section 2. Amendment. ~ The first paragraph of Section 69 of Presidential Decree No.
1445 otherwise known as the Govemment 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 concemed 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 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.”

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,