Petitioners, invoking their right as taxpayers filed this petition challenging the constitutionality of RA 9335, a tax reform legislation.
The DOF, DBM, NEDA, BIR, BOC and the Civil Service Commission (CSC) were tasked to promulgate and issue the implementing rules and regulations of RA 9335, 8 to be approved by a Joint Congressional Oversight Committee created for such purpose. 6Įach Board has the duty to (1) prescribe the rules and guidelines for the allocation, distribution and release of the Fund (2) set criteria and procedures for removing from the service officials and employees whose revenue collection falls short of the target (3) terminate personnel in accordance with the criteria adopted by the Board (4) prescribe a system for performance evaluation (5) perform other functions, including the issuance of rules and regulations and (6) submit an annual report to Congress.
The Boards in the BIR and the BOC are composed of the Secretary of the Department of Finance (DOF) or his/her Undersecretary, the Secretary of the Department of Budget and Management (DBM) or his/her Undersecretary, the Director General of the National Economic Development Authority (NEDA) or his/her Deputy Director General, the Commissioners of the BIR and the BOC or their Deputy Commissioners, two representatives from the rank-and-file employees and a representative from the officials nominated by their recognized organization. Any incentive or reward is taken from the fund and allocated to the BIR and the BOC in proportion to their contribution in the excess collection of the targeted amount of tax revenue. The Fund is sourced from the collection of the BIR and the BOC in excess of their revenue targets for the year, as determined by the Development Budget and Coordinating Committee (DBCC). 3 It covers all officials and employees of the BIR and the BOC with at least six months of service, regardless of employment status. The law intends to encourage BIR and BOC officials and employees to exceed their revenue targets by providing a system of rewards and sanctions through the creation of a Rewards and Incentives Fund (Fund) and a Revenue Performance Evaluation Board (Board). RA 9335 was enacted to optimize the revenue-generation capability and collection of the Bureau of Internal Revenue (BIR) and the Bureau of Customs (BOC).
This petition for prohibition 1 seeks to prevent respondents from implementing and enforcing Republic Act (RA) 9335 2 (Attrition Act of 2005). LINA, in his Capacity as Commissioner of Bureau of Customs, respondents. PARAYNO, JR., in his capacity as Commissioner of the Bureau of Internal Revenue, and HON. PURISIMA, in his capacity as Secretary of Finance, HON. PurisimaĪBAKADA GURO PARTY LIST (formerly AASJS) 1 OFFICERS/MEMBERS SAMSON S. Featured Case136 – Abakada Guro Partylist vs.
0 kommentar(er)
