"(b) Where to file the return and pay the tax. — The return shall be filed with and the tax paid to a bank duly accredited by the Commissioner located within the revenue district where the taxpayer is registered or required to register: Provided, however, That VAT-registered persons shall pay the value-added tax on a monthly basis: Provided, further, That in case no accredited bank is located within the revenue district, the return shall be filed with and the tax paid to the revenue district officer, collection agent, or duly authorized treasurer of the municipality where the place of business is located in the order mentioned."

"In addition to the internal revenue allotment as provided for in the preceding paragraph, fifty percent (50%) of the national taxes collected under Sections 100, 102, 112, 113, and 114 of this Code in excess of the increase in collections for the immediately preceding year shall be distributed as follows: (a) Twenty percent (20%) shall accrue to the city or municipality where such taxes are collected and shall be allocated in accordance with Section 150 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991; and (b) Eighty percent (80%) shall accrue to the National Government."chan robles virtual law library