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EXECUTIVE ORDERS
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EXECUTIVE ORDER NO. 45 - AMENDING
EXECUTIVE ORDER NO. 1042 ENTITLED “PROVIDING FOR AN INTERNAL REVENUE
SERVICE CAREER SYSTEM IN THE BUREAU OF INTERNAL REVENUE AND FOR OTHER
PURPOSES”
WHEREAS, the grant to revenue
personnel of financial incentives based on performance and collection
efficiency encourages productivity;
WHEREAS, the existing incentive system allows the grant of incentives
even for automatic growth of collections which does not reflect a real
increase in revenue collections;
WHEREAS, it is imperative that the said incentive system be revised to
give real impetus to personnel performance and productivity.
NOW, THEREFORE, I, CORAZON C. AQUINO, President of the Philippines, do
hereby order:
Section 1.
Sec.
7.
For
CY 1986 10% of actual collections in excess of 8% of GNP for
1985;
For CY 1987, 10% of actual
collections in excess of 8.5% of GNP for 1987;
For CY 1988, 10% of actual
collections in excess of 9% of GNP for 1988;
For CY 1989, 10% of actual
collections in excess of 9.5% of GNP for 1989;
For CY 1990, 10% of actual
collections in excess of 10% of GNP for 1990;
For CY 1991, 10% of actual
collections in excess of 10.5% of GNP for 1991;
For CY 1992, 10% of actual
collections in excess of 11% of GNP for 1992;
For CY 1993, 10% of actual
collections in excess of 11.5% of GNP for 1993;
For CY 1994 and thereafter, 10%
of actual collections in excess of 12% of GNP for the applicable
Calendar Year.
As
used in this Executive Order “real increase” is defined as the actual
increase in revenue collections adjusted for such factors as inflation,
net effect of new tax measures and other factors, as set forth in
annual budgets approved by the Minister of Finance, upon the
recommendation of the Commissioner of Internal Revenue.
The amount so determined shall
be considered as receipts automatically appropriated and shall be made
available for expenditures enumerated in Section s 4 and 5 of the
Executive Order No. 1042 as well as expenses in connection with the
establishment of the Internal Revenue Service Career System: Provided,
that all income accruing to the Fund starting CY 1986 as herein
provided shall be in addition to the unutilized balance standing to the
credit of the BIR Special Fund created under Sec. 7 of E.O. 1042 as
of the date of effectivity of this Order.
Sec. 2.
Sec. 3.
Done in the City of Manila,
this 4th day of September, in the year of Our Lord, nineteen hundred
and eighty-six.
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