Internal Revenue Law amendment on fund allocations

Provinces that accept the provisions of Section 45 of Act No. 83 (as amended) will receive an additional ten percent (10%) of revenues for a Road and Bridge Fund.
This 10% is apportioned among accepting provinces according to population.
For Manila (as a province), funds derived from this acceptance are used exclusively for streets, highways, roads, and bridges.
The Road and Bridge Fund expenditures are prioritized for repair and maintenance of improved roads, improvement of existing roads and bridges, and construction and maintenance of new roads and bridges.

The funds allocated (10% to provinces, 20% to municipalities, and the additional 10% for road and bridge funds) shall be apportioned according to the latest official census.
Apportionments are returned quarterly via settlement warrant to provincial treasurers and the city of Manila for further distribution and payment to municipalities.
A permanent appropriation is made to ensure timely quarterly disbursements.

Half of the 20% municipal revenue allocation is exclusively used for the maintenance of free public primary schools.
Eligible expenditures include teachers’ salaries, construction of school buildings, and other related public school maintenance costs.

The share of revenue for municipalities within the Moro Province is consolidated in the provincial treasury.
This fund is used at the discretion of the Legislative Council of Moro Province for provincial, district, and municipal purposes.

In provinces containing non-Christian inhabitants, a proportionate amount of municipal internal revenue (based on the ratio of non-Christian inhabitants to the total population) is allocated to a "Non-Christian Inhabitants’ Fund."
This fund is administered by the provincial board and requires prior approval from the Secretary of the Interior for expenditures.

In provinces governed under the Special Provincial Government Act, municipal revenue shares are set aside as a "Township and Settlement Fund."
The provincial board manages this fund for the benefit of municipalities, townships, and settlements, with expenditure approval required from the Secretary of the Interior.