A
collection of Philippine laws, statutes and codes
not
included or cited in the main
indices
of
the
Chan Robles Virtual Law Library
PRESIDENTIAL DECREE NO. 921
PRESIDENTIAL DECREE NO. 921 -
PROVIDING FOR THE ADMINISTRATION OF LOCAL FINANCIAL SERVICES IN
METROPOLITAN MANILA, CREATING LOCAL TREASURY AND ASSESSMENT DISTRICTS
THEREIN, AND FOR OTHER PURPOSES
|
chanroblesvirtualawlibrary
WHEREAS,
the integration of cities and municipalities in Metropolitan Manila
under the provisions of Presidential Decree No. 824 requires a
modification of the existing local tax structure and established
financial arrangements in order that these may be re-aligned to conform
with the objectives of central planning, coordination and unified
management of local government functions within the Metropolitan Manila
Area;chanroblesvirtualawlibrary
WHEREAS, the massive financial requirements of the integrated
development of Metropolitan Manila have made imperative the evolvement
of progressive revenue-raising program that will not unduly burden the
taxpayers, as well as the adoption of sound fiscal policies, methods
and procedures that will facilitate the judicious allocation and
utilization of resources;chanroblesvirtualawlibrary
WHEREAS, in order to attain the objectives of effective fiscal
management, there is a need to clearly define the structure and
administration of local finance services within the Metropolitan cities
and municipalities to insure proper handling and disposition of public
funds;chanroblesvirtualawlibrary
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Republic of
the Philippines, by virtue of the powers vested in me by the
Constitution, do hereby decree and order, as part of the law of the
land, the following:cralaw:red
Section 1. Division of Metropolitan Manila into Local
Treasury and Assessment Districts. — For purposes of effective fiscal
management, Metropolitan Manila is hereby divided into the following
Local Treasury and Assessment Districts:cralaw:red
First District — Manila
Second District — Quezon City,
Pasig, Marikina,
Mandaluyong and San Juan
Third District — Caloocan City,
Malabon, Navotas
and Valenzuela
Fourth District — Pasay City,
Makati, Parañaque,
Muntinlupa, Las Piñas, Pateros
and Taguig
Manila, Quezon City, Caloocan City and Pasay City shall be the
respective Centers of the aforesaid Treasury and Assessment Districts.
Section 2. General supervision of municipal treasury
and assessment offices. — Under the general direction of the
Commissioner for Finance of the Metropolitan Manila Commission, the
City Treasurers and the City Assessors of the treasury and assessment
districts created under Section one hereof shall, henceforth, exercise
general supervision over the local treasury and assessment offices of
the municipalities belonging to their respective districts.
Accordingly, said City Treasurers and City Assessors, in addition to
the powers, duties, and functions exercised by them under existing
laws, decrees, and rules and regulations, shall also discharge the
duties and functions heretofore exercised and performed under existing
laws by the Provincial Treasurers and Provincial Assessors of the
provinces of Rizal and Bulacan insofar as the aforesaid offices of the
municipalities within the Metropolitan Manila Area are concerned.
Section 3. Appointment of Municipal Treasurers,
Assistant Municipal Treasurers, Municipal Deputy Assessors and other
municipal treasury and assessment personnel. — Effective July 1, 1976,
that power to appoint the Municipal Treasurers, Assistant Municipal
Treasurers and Municipal Deputy Assessors of the municipalities within
the Metropolitan Manila Area theretofore exercised by the Provincial
Treasurers and Provincial Assessors of the provinces concerned shall be
vested upon the Commissioner for Finance of the Metropolitan Manila
Commission subject to the provisions of Sections 70 and 74 of
Presidential Decree No. 477 and Section 90 of Presidential Decree No.
464, as the case may be, upon recommendation of the City Treasurer or
the City Assessor of the District concerned. Henceforth, the position
of Municipal Deputy Assessor provided for under Section ninety of
Presidential Decree No. 464 shall be known as Municipal Assessor.
The other municipal treasury and assessment personnel shall continue to
be appointed by the local chief executive of the municipality in
accordance with existing laws.
The incumbent Municipal Treasurers, Assistant Municipal treasurers,
Municipal Deputy Assessors and other municipal treasury and assessment
personnel shall continue in office without the necessity of being
reappointed and they may be removed from the service or otherwise
disciplined only for cause as provided for by law.
Section 4. Compensation of municipal treasury and
assessment official and other personnel. — The salaries of Municipal
Treasurers, Municipal Deputy Assessors, and other municipal treasury
and assessment personnel shall continue to be paid in the manner
provided for by law and at the rates authorized under existing salary
laws and administrative order; Provided, however, That beginning July
1, 1976 the provinces of Rizal and Bulacan shall cease to pay their
respective shares in the salaries of the Municipal Treasurers and
Municipal Deputy Assessors of the municipalities integrated in the
Metropolitan Manila Area and, instead, the salaries of said Municipal
Treasurers and Municipal Deputy Assessors shall be payable wholly by
their respective municipalities. chanroblesvirtualawlibrary
Section 5. Appointment and Compensation of City
Treasurers, City Assessors, Assistant City Treasurers, Assistant City
Assessors, and other city treasury and assessment personnel in the
Metropolitan Manila Area. — As provided for under existing laws, the
City Treasurers and City Assessors of cities integrated in the
Metropolitan Manila Area shall be appointed by the President of the
Philippines upon recommendation of the Secretary of Finance. Assistant
City Treasurers, Assistant City Assessors and other city treasury and
assessment personnel shall be appointed in accordance with the
provisions of existing laws.
The incumbent City Treasurers, City Assessors and their respective
Assistants, as well as the other city treasury and assessment
personnel, shall continue in office without the necessity of being
reappointed and they may be removed from the service or otherwise
disciplined only for cause as provided for by law.
The salaries of said city treasury and assessment officials and
personnel shall continue to be paid wholly by the city and at the rates
authorized under existing salary laws and administrative order.
Section 6. Duties and Functions of City and Municipal
Treasurers in the Metropolitan Manila Area. — The City and Municipal
Treasurers of the cities and municipalities in the Metropolitan Manila
Area shall continue to perform their duties and functions as such
treasurers conformably with existing laws, decrees, and rules and
regulations, and as herein provided for.
In addition, they shall collect all revenue and receipts accruing to
the Metropolitan Manila Commission as provided for herein and under the
pertinent provisions of Presidential Decree No. 824. All income
collections of City and Municipal Treasurers accruing to the
Metropolitan Manila Commission shall be remitted directly to the
Commission for Finance.
The City Treasurers of the Treasury and Assessment Districts of
Metropolitan Manila, by themselves, or thru their duly-authorized
representative, shall exercise their visitorial powers to examine the
books, accounts and other pertinent records of any person, partnership,
corporation, or association doing business within the territorial
jurisdiction of the city and municipalities comprising their respective
districts in the manner and for such purposes provided for under the
Local Tax Code, as amended. Municipal Treasurers and other municipal
treasury personnel of the municipalities belonging to the district may
be deputized for this purpose by the City Treasurers concerned.
Section 7. Deposit of cash in excess of Municipal
Treasurer's requirements. — Cash pertaining to the local funds and
other funds in the custody of Municipal Treasurers, excluding those
accruing to the Metropolitan Manila Commission, in excess of the
municipal treasurer's requirements as provided for under existing
regulations shall henceforth be deposited with the City Treasurer of
the District and municipal withdrawals shall be made by the Municipal
Treasurers against such deposits. Accordingly, the Provincial
Treasurers of the provinces of Rizal and Bulacan shall remit not later
than June 30, 1976 to the City Treasurer of the District concerned the
municipal deposits of the municipalities integrated in the Metropolitan
Manila Area.
For the proper accounting of such municipal transactions, the City
Treasurers concerned shall maintain separate books of accounts.
Section 8. Duties and Functions of City Assessors and
Municipal Deputy Assessors in the Metropolitan Manila Area. — The City
Assessors and Municipal Deputy Assessors in the Metropolitan Manila
Area shall continue to perform their duties and functions as such
assessors conformably with existing laws, decrees, and rules and
regulations.
The City Assessors of the Treasury and Assessment Districts established
under Section one hereof shall keep and maintain the records of real
property valuations of real properties located within the territorial
jurisdictions of the municipalities belonging to the District and, for
the purpose, the Provincial Assessors of Rizal and Bulacan shall
transfer, not later than June 30, 1976, to the City Assessor of the
District concerned all schedules of property valuations, tax
declaration, assessment rolls, and other related records and documents
pertaining to real properties located within the municipalities
integrated in the Metropolitan Manila Area.
Section 9. Preparation of Schedule of Values for Real
Property within the Metropolitan Manila Area. — The Schedule of Values
that will serve as basis for the appraisal and assessment for taxation
purposes of real properties located within the Metropolitan Manila Area
shall be prepared jointly by the City Assessors of the Districts
created under Section one hereof, with the City Assessor of Manila
acting as Chairman, in accordance with the pertinent provisions of
Presidential Decree No. 464, as amended, otherwise known as the Real
Property Tax Code, and implementing rules and regulations thereof
issued by the Secretary of Finance.
Section 10. Imposition of the Basic Real Property Tax
on real properties located within the Metropolitan Manila Area and
Disposition of the Proceeds thereof— The cities and municipalities
of Metropolitan Manila shall continue to collect the basic real
property tax at the rates authorized under their respective existing
tax ordinances.
The provinces of Rizal and Bulacan shall continue to levy and collect
up to but not beyond June 30, 1976 the basic real property tax on real
properties located within the territorial jurisdictions of the
municipalities integrated in Metropolitan Manila as authorized under
their respective tax ordinances.
Effective July 1, 1976, the Metropolitan Manila Commission shall, lieu
of the provinces of Rizal and Bulacan, levy the provincial portion of
the basic real property tax on real properties located within the
territorial jurisdiction of the municipalities integrated in the
Metropolitan Manila Area; Provided, however, That the rate of said tax
shall not be less than one-half of one per centum nor more than one and
one-half per centum of the assessed value of the taxable real property.
Beginning said date and until such time as the Commission shall have
enacted the appropriate real property tax ordinance, the Municipal
Treasurers of the integrated municipalities shall collect for and in
behalf of the Metropolitan Manila Commission the basic real property
tax heretofore levied and collected by the aforesaid provinces at the
rate of one-half of one per centum of the assessed value of the taxable
real property.
Beginning July 1, 1976, ten per centum of the annual collections from
the basic real property tax of the Metropolitan Manila Commission and
of the municipalities in Metropolitan Manila shall accrue to, and be
divided equally among, the duly-constituted barangays of the
municipality where the property subject to the tax is situated.
Likewise, ten per centum of the annual collections from said tax of the
cities in Metropolitan Manila shall accrue to, and be divided equally
among, the duly-constituted barangays of the city where the property
subject to the tax is situated. The barangay shares shall continue to
be under the custody of the City or Municipal Treasurer concerned.
Section 11. Distribution of the Proceeds of the
Additional 1% on real property levied for the Special Education Fund
under Republic Act No. 5447, as amended, collected in the cities and
municipalities of Metropolitan Manila. — Beginning July 1, 1976, the
proceeds of the additional 1% tax on real property levied for the
Special Education Fund under Republic Act No. 5447, as amended,
collected in the cities and municipalities of Metropolitan Manila shall
be distributed as follows:cralaw:red
(a) In the case of collections on real properties
located in the integrated municipalities, sixty per centum thereof
shall accrue to the municipality where the property subject to the tax
is situated and forty per centum shall be remitted to the Treasurer of
the Philippines to be expended exclusively for stabilizing the Special
Education Fund in accordance with the provisions of Section seven of
R.A. No. 5447.
(b) In the case of collections on real properties
located in the integrated cities, sixty per centum thereof shall accrue
to the city where the property subject to the tax is situated and forty
per centum shall be remitted to the Treasurer of the Philippines to be
expended exclusively for stabilizing the Special Education Fund in
accordance with the provisions of Section seven of R.A. No. 5447,
except that in the case of the City of Manila, the forty per centum
accruing to the national stabilization fund aforementioned shall be
retained in the general fund of the city as provided for under R.A.
No. 6238. chanroblesvirtualawlibrary
Section 12. Transfer of Certain Taxing and Other
Revenue-Raising Powers of the provinces of Rizal and Bulacan under the
Local Tax Code, as amended, to the Metropolitan Manila Commission. —
Effective July 1, 1976, the Metropolitan Manila Commission, in lieu of
the provinces of Rizal and Bulacan, shall have the power to levy within
the territorial jurisdictions of the municipalities integrated in the
Metropolitan Manila Area and subject to the provisions of Section
forty-four (Sec. 44) of the Local Tax Code, as amended, the provincial
taxes, fees and other impositions enumerated hereunder:cralaw:red
1. Tax on transfer of real property ownership. (Sec.
7 of the Local Tax Code, as amended)
2. Tax on Peddlers. (Sec 15 of the Code)
3. Annual fixed tax per delivery truck or van of
manufacturers or producers of, or dealers in, certain products. (Sec
15-A of the Code)
4. Tax on business of printing and publication. (Sec.
8 of the Code)
5. Sand and gravel tax. (Sec. 10 of the Code)
6. Amusement tax on admission. (Sec. 13 of the Code)
7. Fees for sealing and licensing of weights and
measures. (Sec. 14 of the Code)
8. Rental fee for use of municipal waters, rivers,
etc. as long pond. (Sec. 16 of the Code)
9. Other taxes, fees and charges that may be imposed
by provinces pursuant to the Local Tax Code, as amended.
However, the proceeds of the tax on business of printing and
publication, the sand and gravel tax, the amusement tax on admission,
the fees for sealing and licensing of weights and measures and the
rental fees for use of municipal water, rivers, etc., as log pond,
shall accrue entirely to the municipality concerned, Provided, further,
That beginning July 1, 1976 the municipalities in Metropolitan Manila
shall no longer impose and collect the amusement tax of P0.05. per
admission authorized under No. 12, letter (g) of Section 19 of the
Local Tax Code, as amended. chanroblesvirtualawlibrary
The proceeds of the tax on transfer of real property ownership, the tax
on peddlers, the annual fixed tax per delivery truck or van of
manufacturers or producers of, or dealers in, certain products, and all
other taxes, fees and charges referred to in subparagraph (9) above
shall accrue entirely to the Metropolitan Manila Commission.
For purposes of effective and efficient administration of the tax on
transfer of real property ownership, payment thereof shall be made
either to the Municipal Treasurer of the municipality where the
property is located or to the City Treasurer of the district to which
the municipality belongs, and the deed of conveyance of title to the
property shall be registered in the office of the Register of Deeds of
the same District.
The Registers of Deeds of the provinces of Rizal and Bulacan shall
transfer on or before August 31, 1976 to the Register of Deeds of the
Districts concerned the copies of the original and transfer
certificates of titles under Act No. 496, otherwise known as the
Torrens system of registration of all real properties located in the
municipalities of Metropolitan Manila, including all records pertaining
to real properties therein not covered by Act No. 496 aforementioned.
The Provincial and City Assessors and Registers of Deeds hereinabove
specified shall see to it that said public records or documents are
correctly and completely transferred. Thereafter, the City Assessors
and Registers of Deeds of the cities of Quezon, Caloocan, and Pasay
shall install, keep and maintain the appropriate registers for such
property records and documents.
Effective July 1, 1976 and until the Metropolitan Manila Commission
shall have enacted the appropriate tax ordinances pursuant to the
provisions of the Local Tax Code, as amended, the taxes, fees and other
impositions herein provided for shall be collected by the Municipal
Treasurers of Metropolitan Manila at the rates presently fixed under
the subsisting provincial tax ordinances of Rizal and Bulacan and the
proceeds thereof shall be remitted to the Metropolitan Manila
Commission or retained by the municipality concerned as provided for in
this Section.
All existing provincial tax ordinances presently enforced in the
municipalities of Metropolitan Manila, as well as the distribution of
the proceeds of the taxes and other impositions levied thereunder,
shall continue to be in full force and effect up to June 30, 1976.
Section 13. Collection of the Local Franchise Tax and
Occupation Tax in the Metropolitan Manila Area. — The local franchise
tax and occupation tax accruing to the Metropolitan Manila Commission
under the provisions of Section 12 of Presidential Decree No. 824
shall, until the enactment by the Commission of appropriate tax
ordinances pursuant to the provisions of the Local Tax Code, as
amended, be collected by the City and Municipal Treasurers concerned at
the rate fixed under the corresponding city and/or provincial tax
ordinances and the proceeds thereof shall be provincial tax ordinances
and the proceeds thereof shall be remitted entirely to the Metropolitan
Manila Commission.
Section 14. Collection of Residence Taxes in
Metropolitan Manila and Disposition of the Proceeds thereof— All
resident taxes shall continue to be collected by the treasurers of all
local units comprising the Metropolitan Manila Area as provided for
under the Local Tax Code, as amended. Proceeds from the collection or
residence taxes "A" and "B" shall continue to accrue to the local units
concerned and the National Government until June 30, 1976, conformably
with the pertinent provisions of the Local Tax Code, as amended.
Thereafter, ninety-five percent (95%) of collections shall accrue to
the municipality or city and five percent (5%) to the general fund of
the National Government to cover the cost of printing and distribution
of the forms and other incidental expenses.
Proceeds from the other residence taxes shall accrue to the
Metropolitan Manila Commission as provided for under Presidential
Decree No. 824; Provided, however, That five percent (5%) thereof shall
be remitted to the National Government to cover the cost of printing
and distribution of the forms and other incidental expenses.
Section 15. Allocations of internal revenue
allotments and specific tax allotments to the Metropolitan Manila
Commission. — The internal revenue allotments and specific tax
allotments accruing to the provinces of Rizal and Bulacan under the
provisions of Presidential Decree No. 144, as amended, and Presidential
Decree No. 436, as amended, respectively, shall remain as presently
allocated up to June 30, 1976. Thereafter, the allotment shares of the
aforesaid provinces corresponding to the area, population and ten
percent equity of the municipalities integrated within the Metropolitan
Manila Area shall be allocated and remitted to the Metropolitan Manila
Commission, and the allotments due to the provinces of Rizal and
Bulacan shall be determined on the basis of the area, population and
ten percent equity corresponding to the municipalities remaining under
their respective jurisdictions.
Section 16. Statutory Contributions of
Municipalities. — The municipalities comprising Metropolitan Manila
shall continue to remit to the provinces concerned their respective
contributions for health, hospital and agricultural services under
existing laws up to but not beyond June 30, 1976. chanroblesvirtualawlibrary
Section 17. Budget of Local Units in Metropolitan
Manila. — Conformably with Presidential Decree No. 477, otherwise known
as the Decree on Local Fiscal Administration, local units in
Metropolitan Manila shall formulate sound financial plans and their
budgets shall, by and large, be based on functions, activities, and
projects, in terms of expected results.
The procedures for the adoption and implementation of the budgets,
whether annual or supplemental, as prescribed by Chapter II, Budgeting,
of Presidential Decree No. 477 and the implementing regulations
thereof, shall be followed, subject to the implementing regulations
thereof, shall be followed, subject to the pertinent provisions of
Presidential Decree No. 824 and implementing circulars issued
thereunder.
The executive budgets prepared by the local chief executive for the
general and infrastructure funds of the local government concerned
shall cover current operating expenditures and capital outlays;
Provided, however, That twenty percent (20%) of the estimated annual
income from regular sources in the general fund of the city or
municipality shall be set aside as local counterpart for the integrated
public services and developmental projects of the Metropolitan Manila
Commission. Remittances, however, shall be based on actual collections
and effected within the first twenty (20) days following the end of the
quarter.
Section 18. Acquisition, Utilization, Care, Custody
and Disposal of Supplies by Local Units in Metropolitan Manila. — The
acquisition, utilization, care, custody and disposal of supplies by
local units in Metropolitan Manila shall continue to be governed by the
provisions of Presidential Decree No. 526 and its implementing
regulations. However, in place of a member of the former local
legislative body, the local chief executive shall choose as third
member of the Committee on Award any one of the department heads or
chiefs of offices of the local unit in accordance with Section 10 of
Presidential Decree No. 526. chanroblesvirtualawlibrary
Section 19. Transitory Provisions. — (a) To prevent
the disruption of the essential public services and pending the
constitution of the Metropolitan Manila Commission, the Governor of the
Metropolitan Manila shall discharge the powers and functions of the
Metropolitan Manila Commission as enumerated in Section four of
Presidential Decree No. 824.
(b) Pending the appointment of a Commissioner for
Finance, the Metropolitan Manila Governor may designate an official who
shall perform, in the interim the duties and functions of the
Commissioner for Finance as provided for by Presidential Decree No.
824, including the custody of the monies and property of the
Metropolitan Manila Commission and the receipt, disbursement and
accounting of its funds in accordance with applicable accounting and
auditing regulations.
(c) For purposes of safeguarding public funds, the
Chairman of the Commission on Audit shall appoint or designate an
Auditor for Metropolitan Manila and for each of the districts
enumerated in Section one hereof, and issue the pertinent rules and
regulations for the proper accounting and disbursement thereof. Pending
the issuance of said rules and regulation, the prescribed system of
accounting for local governments shall continue to be observed.
Section 20. Issuance of Implementing Rules and
Regulations and Instructions. — The Secretary of Finance shall issue
such rules and regulations as may be necessary for the proper and
effective implementation of this Decree.
The Secretary of Justice shall issue the necessary instructions to the
Registers of Deeds of the provinces of Rizal and Bulacan and the cities
of Quezon, Caloocan and Pasay to the end that the expeditious transfer
of the pertinent documents treated in Section 12 hereof, as well as the
proper safekeeping, maintenance and management thereof, may be
attained. chanroblesvirtualawlibrary
Section 21. Repealing Clause. — All laws, decrees,
orders, proclamations, charter, and rules and regulations or parts
thereof, which are contrary to or inconsistent with this Decree are
hereby repealed, amended or modified accordingly.
Section 22. Effectivity. — This Decree, except those
provisions otherwise indicated above, shall take effect
immediately. chanroblesvirtualawlibrary
Done in the City of Manila, on
April 12, in the year of Our Lord, nineteen hundred and seventy-six.
|
Back
to Home
- Back
to Main
chanroblesvirtuallawlibrary
Since 19.07.98
|