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Abakada Guro Party List vs. Hon. Cesar V. Purisima

This document summarizes a Supreme Court case regarding the constitutionality of certain provisions of the Attrition Act of 2005 (RA 9335). The Court ruled that the creation of a Joint Congressional Oversight Committee to oversee the implementation of RA 9335 was unconstitutional as it violated the separation of powers. However, the Court upheld the remaining provisions of the law, including the establishment of a Rewards and Incentives Fund and a Revenue Performance Evaluation Board to encourage tax officials to meet revenue targets.

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Cheryl Fenol
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273 views1 page

Abakada Guro Party List vs. Hon. Cesar V. Purisima

This document summarizes a Supreme Court case regarding the constitutionality of certain provisions of the Attrition Act of 2005 (RA 9335). The Court ruled that the creation of a Joint Congressional Oversight Committee to oversee the implementation of RA 9335 was unconstitutional as it violated the separation of powers. However, the Court upheld the remaining provisions of the law, including the establishment of a Rewards and Incentives Fund and a Revenue Performance Evaluation Board to encourage tax officials to meet revenue targets.

Uploaded by

Cheryl Fenol
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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ABAKADA GURO PARTY LIST VS.

PURISIMA
G.R. No. 166715, August 14, 2008

Petitioners: ABAKADA GURO PARTY LIST (formerly AASJS) OFFICERS/MEMBERS SAMSON S.


ALCANTARA, ED VINCENT S. ALBANO, ROMEO R. ROBISO, RENE B. GOROSPE and EDWIN R.
SANDOVAL
Respondents: HON. CESAR V. PURISIMA, in his capacity as Secretary of Finance, HON.
GUILLERMO L. PARAYNO, JR., in his capacity as Commissioner of the Bureau of Internal
Revenue, and HON. ALBERTO D. LINA, in his Capacity as Commissioner of Bureau of Customs

FACTS

This petition for prohibition seeks to prevent respondents from implementing and enforcing
Republic Act (RA) 9335 (Attrition Act of 2005). 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). 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). It
covers all officials and employees of the BIR and the BOC with at least six months of service,
regardless of employment status.

Petitioners, invoking their right as taxpayers filed this petition challenging the constitutionality
of RA 9335, a tax reform legislation. They contend that, by establishing a system of rewards and
incentives, the law "transform[s] the officials and employees of the BIR and the BOC into
mercenaries and bounty hunters" as they will do their best only in consideration of such
rewards. Petitioners also assail the creation of a Joint Congressional Oversight Committee on
the ground that it violates the doctrine of separation of powers, for it permits legislative
participation in the implementation and enforcement of the law.

ISSUE

Whether or not the Joint Congressional Oversight Committee is valid and constitutional.

HELD

Legislative veto is a statutory provision requiring the President or an administrative agency to


present the proposed implementing rules and regulations of a law to Congress which, by itself
or through a committee formed by it, retains a "right" or "power" to approve or disapprove
such regulations before they take effect. As such, a legislative veto in the form of
a congressional oversight committee is in the form of an inward-turning delegation designed to
attach a congressional leash (other than through scrutiny and investigation) to an agency to
which Congress has by law initially delegated broad powers. It radically changes the design or
structure of the Constitution's diagram of power as it entrusts to Congress a direct role in
enforcing, applying or implementing its own laws.

WHEREFORE, the petition is hereby PARTIALLY GRANTED. Section 12 of RA 9335 creating a Joint


Congressional Oversight Committee to approve the implementing rules and regulations of the
law is declared UNCONSTITUTIONAL and therefore NULL and VOID. The constitutionality of the
remaining provisions of RA 9335 is UPHELD. Pursuant to Section 13 of RA 9335, the rest of the
provisions remain in force and effect.

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