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PRESIDENTIAL DECREE NO. 640
PRESIDENTIAL DECREE NO. 640 -
REVISING THE APPROVED STAFFING PATTERN OF THE BUREAU OF INTERNAL
REVENUE BY CREATING NEW SERVICES AND DIVISIONS THEREIN INCLUDING AN
INCREASE IN THE NUMBER OF REGIONAL OFFICES AND THE SALARIES OF ITS
OFFICERS AND EMPLOYEES, REPEALING SectionS 2 AND 5 OF PRESIDENTIAL
DECREE NO. 308 AND PARAGRAPH 14, CHAPTER I, ARTICLE II, PART IV,
PARAGRAPH 2 (D), ARTICLE II, CHAPTER III, PART II OF THE INTEGRATED
REORGANIZATION PLAN
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WHEREAS,
the reforms instituted in the Bureau of Internal Revenue has resulted
in the unprecedented increase of income tax filers from 1,431.024 in
1971 to 4,257.094 in 1973 in accordance with the statistics available
as of June 30, 1974; chanroblesvirtualawlibrary
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%;chanroblesvirtualawlibrary
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:cralaw:red
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. chanroblesvirtualawlibrary
Section 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.
Section 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:cralaw:red
a. Revenue Region No. 1 is called the Ilocos Region,
and comprises the provinces of Ilocos Norte, Ilocos Sur, Abra, La
Union, Benguet, Mountain Province and Pangasinan, and the cities of
Baguio, Laoag, Dagupan and San Carlos, with the regional center at San
Fernando La Union.
b. Revenue Region No. 2 is called the Cagayan Valley
Region, and comprises the provinces of Batanes, Cagayan, Isabela, Nueva
Vizcaya, Quirino, Ifugao, and Kalinga-Apayao, with the regional center
at Tuguegarao, Cagayan.
c. Revenue Region No. 3-A, is called the Western
Central Luzon Region, and comprises the provinces of Tarlac, Zambales,
Bataan, and Pampanga, and the cities of Olongapo and Angeles, with the
regional center at San Fernando, Pampanga.
d. Revenue Region No. 3-B is called the Eastern
Central Luzon Region, and comprises the provinces of Nueva Ecija and
Bulacan and the Sub-province of Aurora, and the cities of San Jose,
Cabanatuan and Palayan, with the regional center at Malolos, Bulacan.
e. Revenue Region No. 4-A is called the Manila
Region and comprises the City of Manila and Puerto Princesa, and the
provinces of Romblon and Palawan, with the regional center at Manila.
f. Revenue Region No. 4-B is called the Southern
Central Luzon Region, and comprises the provinces of Rizal and Cavite,
and the cities of Caloocan, Quezon, Pasay, Tagaytay, Trece Martires and
Cavite City, with the regional center at Quezon City.
g. Revenue Region No. 4-C is called the Southern
Luzon Region and comprises the provinces of Laguna, Batangas, Quezon,
Marinduque, Oriental Mindoro and Occidental Mindoro, and the cities of
San Pablo, Batangas, Lipa, and Lucena City, with the regional center at
San Pablo City.
h. Revenue Region No. 5 is called the Bicol Region
and comprises the provinces of Camarines Norte, Camarines Sur, Albay,
Catanduanes, Masbate, Sorsogon and the cities of Naga, Iriga and
Legaspi, with the regional center at Legaspi City. chanroblesvirtualawlibrary
i. Revenue Region No. 6-A is called the Panay Region
and comprises the provinces of Aklan, Capiz, Antique and Iloilo, and
the cities of Roxas and Iloilo City, with the regional center at Iloilo
City.
j. Revenue Region No. 6-B is called the Negros
Island Region and comprises the provinces of Siquijor, Negros
Occidental and Negros Oriental, and the cities of Bacolod, San Carlos,
Silay, Bago, La Carlota and Dumaguete, with the regional center at
Bacolod City.
k. Revenue Region No. 7 is called the Central
Visayas Region and comprises the provinces of Cebu and Bohol, and the
cities of Cebu, Danao, Lapu-Lapu, Toledo City and Tagbilaran, with the
regional center at Cebu City.
l. Revenue Region No. 8 is called the Eastern
Visayas Region and comprises the provinces of Samar and Leyte, and the
cities of Calbayog, Tacloban, and Ormoc with the regional center at
Tacloban City.
m. Revenue Region No. 9 is called the Northwestern
Mindanao Region and comprises the provinces of Zamboanga del Norte,
Northern Zamboanga del Sur, Southern Zamboanga del Sur, Sulu, Basilan
and Tawi-Tawi and the cities of Dapitan and Zamboanga City, with the
regional center at Zamboanga City.
n. Revenue Region No. 10-A is called the Central
Mindanao Region and comprises the provinces of Misamis Occidental,
Lanao del Norte, Lanao del Sur, Western Oriental Misamis, Eastern
Oriental Misamis, Camiguin and Bukidnon, and the cities of Ozamis,
Iligan, Cagayan de Oro, and Gingoog, with the regional center at
Cagayan de Oro City.
o. Revenue Region No. 10-B is called the
Northeastern Mindanao Region and comprises the provinces of Agusan del
Norte, Agusan del Sur, Surigao del Norte and Surigao del Sur and the
City of Butuan, with the regional center at Butuan City.
p. Revenue Region No. 11-A is called the
Southwestern Mindanao Region and comprises the provinces of
Maguindanao, Northern Cotabato, South Cotabato, and Sultan Kudarat and
the city of Cotabato with the regional center at Cotabato City.
q. Revenue Region No. 11-B is called Southeastern
Mindanao Region and comprises the provinces of Davao del Norte, Davao
del Sur and Davao Oriental and the City of Davao with the regional
center at Davao City.
Section 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 thereof.
Section 5. The repeal of the provisions creating a
Compromise Review Committee in the Department of Finance as contained
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.
Section 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.
Section 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.
Section 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.
Section 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.
Section 10. So much amount as may be needed to
implement the provisions of this Decree is hereby deemed appropriated.
Section 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.
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