Abakada Guro Partylist v. Purisima et. al.

Petitioner: Abakada Guro Partylist Respondents: Hon. Cesar Purisima, Hon. Guillermo Parayno
Jr. and Hon. Alberto LinaPonente: J. CoronaG. R. No. 166715August 14, 2008
Nature:
Petition for Prohibition seeking to prevent respondents from implementing andenforcing
Republic Act 9335 (Attrition Act of 2005)
Facts
:RA 9335 was enacted to optimize the revenue-generation capability and collection ofthe Bureau
of Internal Revenue (BIR) and the Bureau of Customs (BOC). The law intendsto encourage BIR
and BOC officials and employees to exceed their revenue targets byproviding a system of
rewards and sanctions through the creation of a Rewards andIncentives Fund (Fund) and a
Revenue Performance Evaluation Board (Board).
3
It coversall officials and employees of the BIR and the BOC with at least six months of
service,regardless of employment status.The Fund is sourced from the collection of the BIR and
the BOC in excess of their revenuetargets for the year, as determined by the Development
Budget and CoordinatingCommittee (DBCC). Any incentive or reward is taken from the fund
and allocated to theBIR and the BOC in proportion to their contribution in the excess collection
of the targetedamount of tax revenue.The DOF, DBM, NEDA, BIR, BOC and the Civil Service
Commission (CSC) were tasked topromulgate and issue the implementing rules and regulations
of RA 9335
to be approvedby a Joint Congressional Oversight Committee created for such purpose
.
Petitioners, invoking their right as taxpayers filed this petition challenging theconstitutionality
of RA 9335, A Tax reform legislation. They contend that, by establishinga system of rewards and
incentives, the law "transform[s] the officials and employeesof the BIR and the BOC into
mercenaries and bounty hunters" as they will do their bestonly in consideration of such rewards.
Thus, the system of rewards and incentives invitescorruption and undermines the
constitutionally mandated duty of these officials andemployees to serve the people with
utmost responsibility, integrity, loyalty and efficiency.

Petitioners also claim that limiting the scope of the system of rewards and incentives onlyto
officials and employees of the BIR and the BOC violates the constitutional guarantee ofequal
protection. There is no valid basis for classification or distinction as to why such asystem should
not apply to officials and employees of all other government agencies.
Issue
:Whether or not Republic Act 9335 is unconstitutional?
Ruling
:Yes, R.A. 9335 is unconstitutional due to section 12, creating a Joint CongressionalOversight
Committee to approve the implementing rules and regulations of the law.However, R.A. 9335 is
still at full effect as only section 12 is exempted. R.A. 9335 inits full capacity is active as it was
published on May 30 2006. The reason for its effectwithout section 12 is that The Separability
clause of RA 9335 reveals the intention of thelegislature to isolate and detach any invalid
provision from the other provisions so thatthe latter may continue in force and effect. The valid
portions can stand independentlyof the invalid section. Without Section 12, the remaining
provisions still constitute acomplete, intelligible and valid law which carries out the legislative
intent to optimize therevenue-generation capability and collection of the BIR and the BOC by
providing for asystem of rewards and sanctions through the Rewards and Incentives Fund and a
RevenuePerformance Evaluation Board.