Disposition of Proceeds
During Spanish times, the fifteen-real residence tax was split between the national and local governments and the Roman Catholic Church. Ten reales proceeded to the national treasury, three reales to the Church and one real each to the local treasury and the diezmo predial (tithe).
In the American period, the residence tax was split between the provincial and local government. One-fourth of all residence tax proceeds went to the general funds of the provinces, one-fourth to the general funds of the cities, municipalities, and municipal districts and two-fourths to the school fund of the cities, municipalities, and municipal districts.
Currently, under the Local Government Code of the Philippines, revenues accrued from levying the community tax are split between city/municipal and barangay governments, with a small portion alloted to the national government to offset the cost of printing the community tax certicates. Community taxes collected by city or municipal governments proceed immediately to the city or municipal treasury, while taxes collected by barangay treasurers are alloted on a half-by-half basis, with fifty percent of the revenues alloted to the city or municipal treasury and the remaining fifty percent to the barangay treasury.
Read more about this topic: Community Tax Certificate
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