"Sec. 6.    Agent and deputies for collection of national internal revenue. — For the collection of the national internal revenue on imported articles, the Commissioner of Customs and his subordinates are constituted agents of the Commissioner of Internal Revenue."

Sec. 3.    There are hereby created in the Bureau of Internal Revenue new positions as follows:  

One national collection supervisor
    at P6,000 per annum    P6,000.00

One supervising collection agent at
    P4,404 per annum    4,404.00

Nine supervising collection agents
    at P3,984 each per annum    35,856.00

One collection agent (for the City of
    Manila) at P3,984 per annum    3,984.00

Two collection agents (for Cebu
    City and Quezon City) at
    P3,792 each per annum    7,584.00

Eight collection agents (for 1st
    class cities) at P3,612 each
    per annum    28,896.00

Six collection agents (for 2nd class
    cities) at P3,264 each per annum    19,584.00
Six collection agents (for 3rd
    class cities) at P2,952 each
    per annum    17,712.00

Two collection agent (for 4th class
    cities) at P2,676 each per annum    5,352.00

Four collection agents (for 5th class
    cities) at P2,424 each per annum    9,696.00

Two hundred ten collection agents (for
    1st class municipalities) at P2,196
    each per annum    461,160.00

One hundred eighty-seven collection
    agents (for 2nd class
    municipalities) at P2,088
    each per annum    390,456.00

Three hundred sixty-seven collection
    agents (for 3rd class municipalities)
    at P1,884 each per annum    P691,428.00

Three hundred ten collection agents
    (for 4th class municipalities) at
    P1,632 each per annum    505,920.00

Forty-three collection agents (for
    5th class municipalities) at P1,440
    each per annum    61,920.00

Seventy-nine collection clerks (for
    such cities as may need such
    collection clerks) at P2,196
    each per annum     173,484.00

Two hundred ten collection clerks
    (for 1st class municipalities)
    at P1,980 each per annum    415,800.00

One hundred eighty-seven collection
    clerks (for 2nd class municipalities)
    at P1,800 each per annum    336,600.00

Three hundred sixty-seven collection
    clerks (for 3rd class municipalities)
    at P1,440 each per annum    528,480.00
        _____________

    TOTAL    P3,704,316.00
        ===========

Sec. 5.    Any and all references in the National Internal Revenue Code to the provincial and city treasurer and their deputies, their functions and duties in connection with internal revenue shall from the approval of this Act be deemed to refer to the collection agents of the Bureau of Internal Revenue.

Sec. 6.    City and municipal treasurers are hereby authorized and required to provided office spaces in their offices for the collection agents and their collection clerks as provided for in Section three hereof. These collection agents will deposit daily their collection of internal revenue taxes with the city or municipal treasurers for safekeeping and remittance to the National Treasurer in accordance with existing requirements.

Sec. 7.    Immediately upon the approval of this Act, the collection agents and collection clerks provided for in Section three hereof shall be appointed and proper training given them on the work they will be required to perform and for such length of time as the Secretary of Finance, upon recommendation of the Commissioner of Internal Revenue, may require.

Sec. 8.    This Act shall take effect at the beginning of the fiscal year nineteen hundred sixty-nineteen hundred sixty-one on July First, nineteen hundred sixty, or upon the actual turn-over of the work of each city or municipal treasurer to the collection agent, whichever date may be the later, but not before July first nineteen hundred sixty. 

Approved: June 18, 1960