Disposition of fees for sealing weights and measures.
SEC. 357. Disposition of fees for sealing weights and measures. — The proceeds of fees for the sealing and licensing of weights and measures shall accrue equally to the province and municipality wherein collected.
Disposition of proceeds of certain taxes.
SEC. 358. Disposition of proceeds of certain taxes. — Three-sevenths of the proceeds of the internal-revenue percentage taxes on agricultural products prescribed in sections 187 and 188 as well as the taxes due from proprietors or operators of rope factories, sugar centrals, rice mills, corn mills, coconut oil mills, and desiccated coconut factories prescribed in section 189 of this Code shall accrue to the provinces and the remaining four-sevenths shall accrue to the municipalities. The apportionment shall be based on population as shown by the latest official census,
Disposition of proceeds of taxes on franchises.
SEC. 359. Disposition of proceeds of taxes on franchises. — Where the grantee of any franchise, his lessees, successors, or assigns have issued bonds with interest guaranteed by the Government of the Philippines, the franchise tax shall accrue in its entirety to the National Government until the guaranty ceases. Taxes upon franchises whose obligations are not thus guaranteed shall be applied as follows: a) Where the franchise is for the operation of a submarine telegraphic cable, the entire franchise tax shall accrue to the National Government. (b) Where the franchise is for a steam railroad or marine railway operating in one or more municipalities, five-tenths of the franchise tax shall accrue to the National Government, two-tenths to the province or provinces concerned, and three-tenths to the municipality or municipalities concerned; and where more than one province participates in the provincial share, only so much of their population shall be considered in making the division as is found in the municipality or municipalities wherein the franchise is operated in the particular province. (c) Where the franchise is for an electric or tramway line operating in one or more municipalities, one-fifth of the franchise tax shall accrue to the National Government, one-fifth to the province or provinces concerned and three fifths to the municipality or municipalities concerned; and where more than one province participates, the same rule of apportionment shall be observed as in the subsection preceding. (d) Where the franchise is for the operation of a public-service plant or system different from those specified above, and the same is doing business in one or more municipalities, one-fifth of the franchise tax shall accrue to the National Government, one-fifth to the municipality or municipalities concerned; and where more than one province or municipality participates, the apportionment shall be in proportion to the gross receipts from the business transacted within their respective limits
Disposition of proceeds of income, inheritance, and gift taxes.
SEC. 360. Disposition of proceeds of income, inheritance, and gift taxes. — Two and one-half per centum of the proceeds of the tax on income and of the tax on inheritance, legacies, and other acquisitions mortis causa, as well as on gifts, shall accrue to the provinces, two and one-half per centum shall accrue to the municipalities, and the remaining ninety-five per centum shall accrue to the National Government. The proceeds accruing to the provinces and municipalities shall be apportioned on the basis of population as shown by the latest official census.
Disposition of proceeds of taxes on motor fuel.
SEC. 361. Disposition of proceeds of taxes on motor fuel. — The proceeds of the tax on motor fuel prescribed in subsections (b), (c), and (d) of section 142 of this Code shall be distributed as follows: Twenty per centum shall accrue to the provincial road and bridge funds of the different provinces in proportion to the population in each province as shown in the latest available census and the remaining eighty per centum of said money shall be deposited in the National Treasury to constitute a special fund for the maintenance, reconstruction, improvement, and, where practicable, for the construction of provincial and national roads and bridges, to be apportioned by the Secretary of Public Works and Communications to the different provinces in the following proportions: Twenty per centum equally among all the provinces; Twenty per centum in proportion to the combined length of first and second-class roads maintained through out the previous year in each province; Twenty per centum in proportion to the land area; and Twenty per centum in the discretion of the Secretary of Public Works and Communications for the maintenance, improvement, or construction of interprovincial and coast-to-coast roads, or for the maintenance and improvement of roads subject to unusually heavy traffic. The sub province of Catanduanes shall be considered as a province separate and independent from the Province of Albay for the purposes of this section. Chartered cities shall each receive a share equal to that of a province: Provided, That the share corresponding to the chartered cities together with the share corresponding to the province to which said cities were formerly attached shall in no case exceed the whole amount which corresponded to the city and the province together prior to their separation. The eighty per centum of the funds herein set aside are appropriated exclusively for the maintenance, reconstruction, improvement, and, where practicable, for the construction of provincial and national roads and bridges; and the said funds shall be expended only upon projects to be designated by the Secretary of Public Works and Communications.
Disposition of national internal revenue in general.
SEC. 362. Disposition of national internal revenue in general. — National internal revenue collected and not applied as hereinabove provided or otherwise specially disposed of by law shall accrue to the National Treasury and shall be available for the general purposes of the Government, with the exception of the amounts set apart by way of allotment under the next succeeding section.
Allotment of national internal revenue for special purposes.
SEC. 363. Allotment of national internal revenue for special purposes. — Of the national internal revenue accruing to the National Treasury under the preceding section there shall be set apart twenty per centum to be distributed as follows: Five per centum as a provincial allotment; five per centum as a road and bridge allotment; and ten per centum as a municipal allotment: Provided, however, That, instead of twenty per centum, only sixteen per centum shall be set apart as provincial, road and bridge, and municipal allotments, in the same proportion as specified above, during the fiscal year nineteen hundred and thirty-nine and nineteen hundred and forty; eighteen per centum nineteen hundred and forty-one; and twenty per centum during the fiscal years thereafter. The basis of the allotment shall be the collection during the preceding fiscal year except that for the fiscal year nineteen hundred and thirty-nine to nineteen hundred and forty, the basis shall be the collection during the year nineteen hundred and thirty-eight: Provided, however, That in case the collection for the current fiscal year is greater or less than the collection for the preceding fiscal year, necessary adjustment shall be made in the following fiscal year.
Apportionment of provincial allotment.
SEC. 364. Apportionment of provincial allotment. — The provincial allotment shall be distributed among the provinces, and shall accrue in equal proportions to their general funds and road and bridge funds.
Apportionment and use of municipal allotment.
SEC. 365. Apportionment and use of municipal allotment. — The municipal allotment shall be for the benefit of the inhabitants of the Philippines in the purview of their community requirements, being available for municipal or other use as hereinbelow provided. In regularly organized provinces containing non-Christian inhabitants, so much of the municipal allotment available for a particular province as pertains to its non-Christian inhabitants shall accrue to its non-Christian inhabitants' fund. In specially organized provinces, so much of the municipal allotment available for a particular province as does not pertain to municipalities or chartered cities shall accrue to the municipal district and settlement fund of such province. Such part of the municipal allotment as is not applied as hereinabove provided shall be distributed among the various municipalities and shall accrue in equal proportions to their general funds and school funds.
Status of cities, municipal districts, and other local governmental divisions.
SEC. 366. Status of cities, municipal districts, and other local governmental divisions. — For purposes of the allotment of national internal revenue, a municipal district, or other local governmental division not constituting part of a municipality proper, shall have the status of a municipality and shall be deemed to be included under the term "municipality" as used in this Title. Chartered cities shall receive the shares which they would receive if they were both a municipality and a regularly organized province, and for the purposes hereof shall be deemed to be both the one and the other
Apportionment to be based upon census population.
SEC. 367. Apportionment to be based upon census population. — Apportionment of national internal revenue under the provisions of this Title shall be based on population as shown by the latest official census.
Payment of allotments.
SEC. 368. Payment of allotments. — The payment of the internal-revenue allotments shall be made from the National Treasury quarterly, upon warrants drawn by the Collector of Internal Revenue
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Source: Official Gazette of the Republic of the Philippines — Philippine laws are public documents (works of the government).