An Act Punishing the Withholding of the Release of the Ten Percent Share of the Barrio in Real Estate Taxes, Amending for the Purpose Republic Act Numbered Twenty-Three Hundred Seventy, Otherwise Known as the Barrio Charter
Year:
1966
Category:
Other
Date Approved:
June 18, 1966
Summary
Plain-language AI-assisted summary — not the official text. As of July 1, 2026. Read the full text below or on the official source.
This Act penalizes the unlawful withholding of the ten percent share of real estate taxes due to barrios. It amends the Barrio Charter to ensure timely release of these funds to the barrios, establishing penalties for officials who fail to comply.Full Text
REPUBLIC ACT No. 4709
An Act Punishing the Withholding of the Release of the Ten Percent Share of the Barrio in Real Estate Taxes, Amending for the Purpose Republic Act Numbered Twenty-Three Hundred Seventy, Otherwise Known as the Barrio Charter
Be it enacted by the Senate and House of Representatives of the Philippine Congress Assembled:
Section 1. Republic Act Numbered Twenty-three hundred seventy, otherwise known as the Barrio Charter, is hereby amended by inserting between Section fifteen and sixteen thereof the following new section:
Section 2. This Act shall take effect upon its approval.
Approved: June 18, 1966.
"Sec. 15-A. Release of the ten percent share in real estate taxes ministerial; Punishment for withholding.— The release of the ten percent share in the real estate taxes accruing and paid for to a barrio as herein provided is declared ministerial. Any officer who without legal ground shall withhold the release of such share to a barrio entitled to it on or before December thirty-one of each year and on or before June thirty of each year shall be punished with a fine of not less than fifty pesos nor more than two hundred pesos, or by imprisonment for not less than fifteen days and not more than two months, or both: Provided, However, That this law shall not be effective insofar as barrios where the barrio treasurers have not posted the necessary bond as required by existing laws."
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