QuestionsQuestions (Republic Act No. 314)
RA 314 allots national funds for the repair, maintenance, and construction of municipal roads by amending provisions on the disposition of motor fuel tax and related funds.
Section 1 amended Section 361 of Commonwealth Act No. 466 (the National Internal Revenue Code), specifically on the disposition of proceeds of taxes on motor fuel.
Twenty percent accrues to the provincial road and bridge funds of the different provinces in proportion to population.
Ten percent accrues to road and bridge funds of different municipalities in proportion to population.
The remaining seventy percent is deposited in the National Treasury as a special fund for maintenance, reconstruction, improvement, and where practicable, construction of provincial and national roads and bridges.
It must be apportioned based on: (1) 20% equally among all provinces; (2) 20% based on combined length of first and second-class roads maintained in the previous year; (3) 10% based on land area; and (4) 20% at the Secretary’s discretion for certain interprovincial/coast-to-coast roads or roads with unusually heavy traffic.
The share corresponding to chartered cities together with the share corresponding to the province to which the cities were formerly attached shall not exceed the whole amount that corresponded to the city and province together prior to their separation.
It is appropriated exclusively for maintenance, reconstruction, improvement, and where practicable, construction of provincial and national roads and bridges, and it may be expended only upon projects designated by the Secretary of Public Works and Communications.
Section 2 amends Section 73 of Act No. 3992 (the Motor Vehicle Law), which concerns the disposal of moneys collected under that Act.
Twenty percent accrues to the road and bridge funds of different provinces and chartered cities in proportion to population.
Ten percent accrues to road and bridge funds of different municipalities in proportion to population.
The remaining seventy percent is deposited in the National Treasury to create a special fund for construction and maintenance of national and provincial roads and bridges, as well as streets and bridges in chartered cities; projects are allocated by the Secretary for projects recommended by the Director of Public Works in the provinces and chartered cities.
The allocation is: (1) 20% in proportion to the combined length of first and second-class roads maintained during the next previous year; (2) 10% in proportion to land area; (3) 20% in proportion to the number of motor vehicles owned in the province or city; and (4) 20% at the discretion of the Secretary for important roads and bridges supporting heavy motor vehicle traffic.
Siquijor’s sub-province is to be considered a separate province, independent from the Province of Oriental Negros.
It takes effect upon its approval, which was June 19, 1948.
Section 361’s apportionment uses factors such as combined length of first and second-class roads maintained, land area, and discretionary selection (with equal share among provinces), while Section 73 also includes the number of motor vehicles owned in the province or city as an allocation factor and specifies chartered cities’ inclusion.