Amending Sec. 6 and Repealing Sec. 7 of the NIRC Re: Collection Agents

June 18, 1960

REPUBLIC ACT NO. 2655

AN ACT TO AMEND SECTION SIX AND TO REPEAL SECTION SEVEN OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED SIXTY-SIX, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE, AND FOR OTHER PURPOSES

SECTION 1. Section six of Commonwealth Act Numbered Four hundred sixty-six is hereby amended to read as follows:

"Sec. 6. Agent and deputies for collection of national internal revenue. — For the collection of the national internal revenue on imported articles, the Commissioner of Customs and his subordinates are constituted agents of the Commissioner of Internal Revenue."

SECTION 2. Section seven of the same Act is hereby repealed.

SECTION 3. There are hereby created in the Bureau of Internal Revenue new positions as follows: acd

One national collection supervisor
	at P6,000 per annum	P6,000.00
One supervising collection agent at
	P4,404 per annum	4,404.00
Nine supervising collection agents
	at P3,984 each per annum	35,856.00
One collection agent (for the City of
	Manila) at P3,984 per annum	3,984.00
Two collection agents (for Cebu
	City and Quezon City) at
	P3,792 each per annum	7,584.00
Eight collection agents (for 1st
	class cities) at P3,612 each
	per annum	28,896.00
Six collection agents (for 2nd class
	cities) at P3,264 each per annum	19,584.00
Six collection agents (for 3rd
	class cities) at P2,952 each
	per annum	17,712.00
Two collection agent (for 4th class
	cities) at P2,676 each per annum	5,352.00
Four collection agents (for 5th class
	cities) at P2,424 each per annum	9,696.00
Two hundred ten collection agents (for
	1st class municipalities) at P2,196
	each per annum	461,160.00
One hundred eighty-seven collection
	agents (for 2nd class
	municipalities) at P2,088
	each per annum	390,456.00
Three hundred sixty-seven collection
	agents (for 3rd class municipalities)
	at P1,884 each per annum	P691,428.00
Three hundred ten collection agents
	(for 4th class municipalities) at
	P1,632 each per annum	505,920.00
Forty-three collection agents (for
	5th class municipalities) at P1,440
	each per annum	61,920.00
Seventy-nine collection clerks (for
	such cities as may need such
	collection clerks) at P2,196
	each per annum	173,484.00
Two hundred ten collection clerks
	(for 1st class municipalities)
	at P1,980 each per annum	415,800.00
One hundred eighty-seven collection
	clerks (for 2nd class municipalities)
	at P1,800 each per annum	336,600.00
Three hundred sixty-seven collection
	clerks (for 3rd class municipalities)
	at P1,440 each per annum	528,480.00
		_____________
	TOTAL	P3,704,316.00
		===========

SECTION 4. The sum of five million five hundred thousand pesos or so much thereof as may be necessary to carry out the provisions of this Act is hereby appropriated out of any funds in the National Treasury not otherwise appropriated, for personal services, maintenance and other operating expenses and equipment necessary to carry out the provisions of this Act. Thereafter, the funds necessary shall be included in the Annual General Appropriations Act. cd

SECTION 5. Any and all references in the National Internal Revenue Code to the provincial and city treasurer and their deputies, their functions and duties in connection with internal revenue shall from the approval of this Act be deemed to refer to the collection agents of the Bureau of Internal Revenue.

SECTION 6. City and municipal treasurers are hereby authorized and required to provided office spaces in their offices for the collection agents and their collection clerks as provided for in Section three hereof. These collection agents will deposit daily their collection of internal revenue taxes with the city or municipal treasurers for safekeeping and remittance to the National Treasurer in accordance with existing requirements.

SECTION 7. Immediately upon the approval of this Act, the collection agents and collection clerks provided for in Section three hereof shall be appointed and proper training given them on the work they will be required to perform and for such length of time as the Secretary of Finance, upon recommendation of the Commissioner of Internal Revenue, may require.

SECTION 8. This Act shall take effect at the beginning of the fiscal year Nineteen Hundred Sixty, Nineteen Hundred Sixty-One on July First, Nineteen Hundred Sixty, or upon the actual turn-over of the work of each city or municipal treasurer to the collection agent, whichever date may be the later, but not before July first, Nineteen Hundred Sixty.

Approved: June 18, 1960

Published in the Official Gazette, Vol. 56, No. 42, p. 6429 on October 17, 1960