Section 5
SEC. 5. Turnover of the collection; release of the Fund Us ministerial—The Commissioner of Internal Revenue and the Commissioner of the Land Transportation Commission shall turn over their collections of the taxes and penalties mentioned in Sections three and four hereof to the Treasurer of the Philippines monthly within the first ten days of the succeeding month which shall accrue to and form part of the Special Science Fund. No portion of the collections may be transferred or diverted to the general or any other fund or used or expended for any purpose other than those specified in this Act. It shall be the ministerial duty of the Budget Commissioner and the National Treasurer, as well as of the officers and employees under their supervision and control, to effect releases from the Fund upon order and/or authorization of the Chairman of the National Science Development Board, on recommendation by the agencies under the National Science Development Board, or of the Chairman of the National Research Council of the Philippines, as the case may be