WHEREAS, revenue collections have also increased progressively during the last three (3) fiscal years beginning with fiscal year ended June 30, 1972 from P2,793,042,015.42 to P5,553,261,563.22, during fiscal year ended June 30, 1974 or an increase of P2,760,219,547.80 which is equivalent to 99%;
WHEREAS, present conditions and recent developments necessitate changes in some features of the Integrated Reorganization Plan insofar as the Bureau of Internal Revenue is concerned to enable it to continue performing creditably its primordial function of assessment and collection of all internal revenue taxes due the Government; and
WHEREAS, the continuing rise in the cost of living conditions due to inflation have made the present salaries of revenue officers and employees unrealistic so that there is an urgent need for an increase thereof.
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines, by virtue of the powers vested in me by the Constitution, do hereby decree and order:
SECTION 1. The approved staffing pattern of the Bureau of Internal Revenue is hereby revised by splitting the Enforcement Service into the Assessment, Specific Tax, and Collection Services, respectively, with their corresponding divisions and sections. A Revenue Inspection Service is also hereby created.
SEC. 2. Sections 2 and 5 of Presidential Decree No. 308 dated October 9, 1973 is amended by merging the Security and Intelligence Unit and the Tax Fraud Division to be hereinafter known as the Intelligence and Tax Fraud Office under the Office of the Commissioner of Internal Revenue to perform the same functions as delineated in the aforesaid Presidential Decree.
SEC. 3. There shall be seventeen (17) regions in the Bureau of Internal Revenue as an exception to paragraph 1, Article I, Chapter III, Part II of the Integrated Reorganization Plan, each with definite regional centers within the region as follows:
SEC. 4. Any provision of the General Appropriations Decree (Presidential Decree No. 503 dated June 30, 1974) to the contrary notwithstanding, the annual salaries of internal revenue officers and employees shall be those stated in the Revised Staffing Pattern and List of Positions attached hereto and made an integral part hereof.
SEC. 5. The repeal of the provisions creating a Compromise Review Committee in the Department of Finance as continued in paragraph 14, Chapter I, Article II, Part IV, of the Integrated Reorganization Plan and vesting solely upon the Commissioner of Internal Revenue the power to compromise criminal and civil cases arising from violations of the National Internal Revenue Code.
SEC. 6. The authority of the regional director insofar as the Bureau of Internal Revenue is concerned as stated in paragraph 2(d), Article II, Chapter III, Part II of the Integrated Reorganization Plan is hereby amended by vesting upon the Commissioner of Internal Revenue the full authority to promote, transfer, assign, suspend, dismiss or otherwise penalize, reinstate, and appoint bureau personnel.
SEC. 7. Any revenue officer or employee legally appointed to any of the positions enumerated in the Revised Staffing Pattern and List of Positions shall be immediately entitled to the salary provided for said position and the position as stated in the approved appointment of the official or employee shall be used as the basis in identifying the individual positions in the Bureau of Internal Revenue. Such revenue officer or employee shall perform the functions of the position to which he is legally appointed.
SEC. 8. Any provision of law to the contrary notwithstanding, revenue officers and employees shall be exempt from the requirements and restrictions as well as rules and regulations pertaining to position-item classifications and salary standardization.
SEC. 9. Any provision of existing law, decree, rule or regulation to the contrary notwithstanding, the rates of salaries provided for in this Decree shall be given effect.
SEC. 10. So much amount as may be needed to implement the provisions of this Decree is hereby deemed appropriated.
SEC. 11. This Decree shall take effect immediately.
Done in the City of Manila, this 21st day of January, in the year of Our Lord, nineteen hundred and seventy-five.
(Sgd.) |
FERDINAND E. MARCOS | ||||||
President of the Philippines | |||||||
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By the President: | ||||||
(Sgd.) |
ROBERTO V. REYES | ||||||
Acting Executive Secretary |