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ABAKADA Guro Party List vs. Purisima (Secretary of Finance) 562 SCRA 251

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, Petitioners, vs 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, Respondents.

G.R. No. 166715 | 2008-08-14

EN BANC
 
D E C I S I O N
 
CORONA, J.:
 
This petition for prohibition[1] seeks to prevent respondents from implementing and enforcing Republic Act (RA) 9335[2] (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).[3] It covers all officials...