Powers of Barrio Treasurer

March 21, 1960 BIR RULING NO. 139-60 2nd Indorsement Respectfully referred to the Honorable, the Secretary of Finance, Manila, the request of the Provincial Treasurer of Sulu for the Commissioner of Internal Revenue to deputize the barrio treasurer of Lapa, Maimbung, Sulu, to collect residence taxes only and to verify the residence certificates that would be issued to residents in the barrio of Lapa, for appropriate action since the power of the Commissioner to appoint special deputies is confined to the employees of Internal Revenue. However, Section 15 of the Autonomy Act provides as follows: "Ten per cent of all real estate taxes collected within the barrio shall accrue to the barrio general fund, which sum shall be deducted in equal amounts from the respective shares of the province and municipality: Provided, That the municipal treasurer may designate the barrio lieutenant and/or the barrio treasurer as his deputy to collect the said taxes ." Again, under Section 16, paragraphs 2 and 5 of R.A. No. 2370, . . . "The barrio treasurer shall collect all taxes existing (except real property taxes), fees and contributions due the barrio treasury for which he shall issue official receipts. The Treasurer, who shall be bonded in any amount to be fixed by the barrio council not exceeding ten thousand pesos, shall be the custodian of the barrio funds and property and shall deposit all collections with the municipal treasurer within a period of one week after receipt of such fees and contributions. He shall disburse the same in accordance with resolutions of the council, upon vouchers signed by the payee and approved by the barrio lieutenant, and subject to the availability of funds in the barrio treasury, and to all existing applicable auditing rules and regulations." xxx xxx xxx "The financial records of the barrio council shall be kept in a simplified manner as prescribed by the municipal treasurer who shall annually audit such accounts and make a report of the audit to the barrio council and to the municipal council." It appears, therefore, that the barrio treasurer is the "custodian of barrio funds" and should collect only the "taxes existing (except real property taxes) fees and contributions due the barrio treasury." cdtech MELECIO R. DOMINGO Commissioner of Internal Revenue