Penalty for Withholding of Release of Barrios' Share in Real Estate Taxes
Republic Act No. 4709, enacted on June 18, 1966, amends the Barrio Charter to establish the ministerial obligation of releasing a barrio's ten percent share of real estate taxes. It specifies that any officer who unlawfully withholds this share by the required deadlines—December 31 and June 30—will face penalties, including fines ranging from fifty to two hundred pesos or imprisonment for up to two months. However, the law does not apply to barrios where treasurers have not posted the required bond. The Act took effect upon its approval and was published in the Official Gazette on December 2, 1968.
Law Information
- Reference Number
- Republic Act No. 4709
- Date Enacted
- Category
- Statutes
- Subcategory
- Republic Acts
- Jurisdiction
- Philippines
- Enacting Body
- Congress of the Philippines
Full Law Text
June 18, 1966
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
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: acd
"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."
SECTION 2. This Act shall take effect upon its approval.
Approved: June 18, 1966
Published in the Official Gazette, Vol. 64, No. 49, p. 12589 on December 2, 1968
Cite This Law
Penalty for Withholding of Release of Barrios' Share in Real Estate Taxes, Republic Act No. 4709, Jun 18, 1966 (Philippines)
Penalty for Withholding of Release of Barrios' Share in Real Estate Taxes, Republic Act No. 4709 (Phil. 1966)
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