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(c) Thirty percent (30%) to the central government or
national government.
The share of the province shall be apportioned as follows:
forty-five percent (45%) to the province, thirty-five percent (35%)
to the municipality and twenty percent (20%) to the barangay.
The share of the city shall be distributed as follows: fifty
percent (50%) to the city and fifty percent (50%) to the barangay
concerned.
The province or city concerned shall automatically retain
its share and remit the shares of the Regional Government and
the central government or national government to their respective
treasurers who shall, after deducting the share of the Regional
Government as mentioned in paragraphs (b) and (c) of this Section,
remit the balance to the national government within the first
five (5) days of every month after the collections were made.
The remittance of the shares of the provinces, cities,
municipalities, and barangay in the internal revenue taxes, fees,
and charges and the taxes, fees, and charges on the use,
development, and operation of natural resources within the
autonomous region shall be governed by law enacted by the
Regional Assembly.
The remittances of the share of the central government or
national government of the internal revenue taxes, fees, and
charges and on the taxes, fees, and charges on the use,
development, and operation of the natural resources within the
autonomous region shall be governed by the rules and regulations
promulgated by the Department of Finance of the central
government or national government.
Officials who fail to remit the shares of the central
government or national government, the Regional Government
and the local government units concerned in the taxes, fees, and
charges mentioned above may be suspended or removed from office
by order of the Secretary of Finance in cases involving the share
of the central government or national government or by the
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