Section 1
SECTION 1. Section 3 of Presidential Decree No. 436, is hereby amended to read as follows: "SEC. 3. The shares of provinces, cities and municipalities shall be allotted on the basis of the collection in specific taxes during the second fiscal year immediately preceding the current fiscal year in the following proportions: 20% of total shares to provinces 30% of total shares to municipalities 50% of total shares to chartered cities Provided, That before the above apportionment is made, one-fourth of the total accruals under this Section shall be set aside and apportioned annually by the President among Barangays for the construction, improvement and maintenance of roads and bridges within their respective territorial jurisdictions in accordance with the national infrastructure program."