REPUBLIC ACT NO. 6258 - AN
ACT AMENDING SECTIONS FOURTEEN AND TWENTY-TWO OF REPUBLIC ACT NUMBERED
FIFTY-ONE HUNDRED AND EIGHTY-FIVE, OTHERWISE KNOWN AS THE
"DECENTRALIZATION ACT OF 1967"
Section 1.
Section fourteen of Republic Act numbered Fifty-one hundred and
eighty-five is hereby amended to read as follows:
"Sec. 14. Retention, Release and Adjustment of
Regular and Special Internal Revenue Allotments and thirty percent
share from excess income tax collections. — Within five days after the
end of each month, the treasury field cashiers to whom all collecting
officers shall remit all their collections in each province shall
retain from all their collections accruing to the national government
and remit to the provincial treasurer an amount equivalent to
one-twelfth of the pre-determined annual internal revenue regular and
special allotments of the province and municipalities under it, and to
the city treasurer an amount equivalent to one-twelfth of the
pre-determined annual internal revenue regular and special allotments
of the city: provided, that in provinces where there are no treasury
field cashiers, such personnel shall be appointed.n case collections
are remitted directly to the national treasurer, as in Manila and
suburbs, he shall remit the corresponding share to the city or
provincial treasurer concerned within the same period. The allotment of
municipalities within each province shall be distributed by the
provincial treasurer concerned within five days after receipt thereof.
"Within ten days after the end of each month, the city or provincial
treasurer shall render a report to the Commissioner of Internal Revenue
showing the corresponding amount received by the city or the respective
amounts retained by the province and released to the municipalities for
the preceding month.
"In cases where the monthly collections are not sufficient to cover the
regular and special allotments of a province, city, municipality, the
corresponding balances shall be released by the Bureau of Internal
Revenue within thirty days after the expiration of every month to the
provincial treasurer concerned, in case of a province or municipality,
and to the city treasurer, in case of a city. The corresponding balance
for municipalities shall be released by the Provincial Treasurer
concerned within five days after receipt thereof.
"Within regards to the ten percent share of provinces, twenty percent
share of municipalities and thirty percent share of chartered cities
from excess income tax collections, the Commissioner of Internal
Revenue shall determine the excess income tax collections of cities and
municipalities as of June thirty of every fiscal year and fifty per
cent of the corresponding shares of provinces, cities and
municipalities shall be retained by the field cashiers from the
collections of income tax in July and the remaining fifty percent from
the collections in April, next following the fiscal year the same to be
remitted to provincial and city treasurers within five days after the
said months of July and April, together with the regular and special
internal revenue allotments for the same months.
“The Secretary of Finance shall promulgate, the rules and regulations
for the proper implementation of this section."
Sec. 2. Section twenty-two of Republic Act
Numbered Fifty-one hundred and eighty-five is hereby amended to read as
follows:
"Sec. 22. Penalties. —
(a) Any public officer committing any act or omission
in violation of Section s four, six, eight, sixteen, seventeen and
twenty-three of this Act shall be punished with imprisonment of not
less than six months nor more than one year or a fine of not less than
one nor more than two thousand pesos or both at the discretion of the
Court.
(b) Any public officer who fails or refuses to turn
over the regular and special allotments and shares from excess income
tax collections mentioned in section fourteen of this Act within the
periods fixed therein, or who delays, obstructs or prevents the same;
or who orders, causes or effects the transfer or diversion of the same
or any part thereof, shall be punished with imprisonment of not less
than one year and not more than six years or a fine of not less than
two nor more than ten thousand pesos or both at the discretion of the
court.
(c) In addition to the foregoing penalties, the
public officer committing any of the offenses herein penalized shall be
dismissed from the service with prejudice to reinstatement and with
permanent disqualification for election or appointment to any public
office.
(d) Any person who cooperates, induces, participates
or conspires with the public officer in the commission of any of the
offenses penalized herein shall be subject to the same penalty of
imprisonment or fine or both hereinabove provided."
Sec. 3. This Act shall take effect upon its
approval.
Approved: June 19, 1971
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