EXECUTIVE ORDER NO. 468
EXECUTIVE ORDER NO. 468 - PROVIDING
FOR THE DISSOLUTION OF THE REVENUE INFORMATION SYSTEMS SERVICES, INC.
(RISSI), AUTHORIZING THE BUREAU OF INTERNAL REVENUE TO ESTABLISH AN
EFFICIENT COMPUTER AND COMMUNICATIONS NETWORK SYSTEM AND FOR OTHER
PURPOSES
WHEREAS,
the Revenue Information Systems Services, Inc. (RISSI) was incorporated
with the Securities and Exchange Commission in accordance with the
Corporation Code of the Philippines, to serve the computerization needs
of the Bureau of Internal Revenue (BIR);
WHEREAS, consistent with the Government’s Corporate Rationalization
Program, the dissolution of the RISSI was finally decided upon the
recommendation of the Department of Budget and Management in accordance
with the latter’s mandate under Executive Order No. 5, Series of 1986,
and Executive Order No. 165, Series of 1987;
WHEREAS, Sec. 48, General Provisions, of Republic Act No. 7078
otherwise known as the General Appropriations Act, FY 1991, provides
that:
“Sec.
48. Scaling Down and Phase-Out of Activities of
Agencies within the Executive Branch. — The heads of departments,
bureaus, offices and agencies are hereby directed to identify their
respective activities which are no longer essential in the delivery of
public services and which may be scaled down, phased-out or abolished,
subject to civil service rules and regulations. Said activities shall
be reported to the Office of the President through the Department of
Budget and Management and to the Chairman, Committee on Appropriations
of the House of Representatives and the Chairman, Committee on Finance
of the Senate. Actual scaling down, phased-out or abolition of the
activities shall be effected pursuant to circulars or orders issued for
the purpose by the Office of the President.
Savings generated by
departments, bureaus, offices and agencies on the abolition, phase-out
or scaling down of unnecessary activities may be used by the
departments, bureaus, offices and agencies concerned for the
augmentation of their respective programs, projects and activities.”
WHEREAS, the BIR must be authorized to establish an efficient computer
and communications network system for the purpose of improving its
internal revenue enforcement and collection activities;
NOW, THEREFORE, I, CORAZON C. AQUINO, President of the Philippines, by
virtue of the powers vested in me by law, do hereby order;
Section 1. Dissolution. — The Department of Finance
through the Bureau of Internal Revenue is hereby authorized to cause
the dissolution of the Revenue Information Systems Services, Inc.
(RISSI).
Sec. 2. Authority of the Bureau of Internal
Revenue. — The Bureau of Internal Revenue is hereby authorized to
establish an efficient computer communications network system that
shall address the following concerns:
(a)
formulation and administration of policies, guidelines, systems and
procedures for the development, design and maintenance of a
computerized management information system and data processing;
(b)
development of taxpayer base and a taxpayer account number system;
(c)
compilation and processing of returns, receipts, accounts receivables,
statements of assets and liabilities, and other internal revenue
documents;
(d) collection
of data and upkeep of subsidiary records of internal revenue assessment
and collections;
(e)
compilation of statistics on income tax, and other relevant data which
shall serve as inputs to tax planning and researchers; and
(f) provision
of staff advisory and coordinative functions relative to the
computerization requirements of the Bureau of Internal Revenue.
Sec. 3. Personnel and Organizational Policies. —
Upon said dissolution of the aforementioned corporation, its officers
and employees shall continue to perform their respective duties and
responsibilities under the Bureau of Internal Revenue and receive the
corresponding salaries and benefits unless in the meantime they are
separated, laid off, or retired from the service pursuant to existing
laws, policies, rules and regulations.
The Secretary of Finance, upon the recommendation of the Commissioner
of Internal Revenue, shall submit the necessary organizational
arrangement for the computer and communications network system to the
Secretary of Budget and Management within one hundred twenty (120) days
from the dissolution of said corporation; provided, that incumbents of
said corporation shall have priority for appointment to the same or
comparable positions in the concerned unit or units; provided, further,
that the same incumbents shall have the option to be laid off or to
retire from the service whenever such option is available to them under
existing laws, policies, rules and regulations. Those incumbents of
said corporation, whose positions are not among those of the Service or
who are not reappointed, shall be deemed separated from public service.
Those who are separated, laid off or retired from public service shall
receive the benefits they may be entitled to under existing laws,
policies, rules and regulations.
Sec. 4. Transfer for Records and Others. — The
records, equipment, facilities, choses in actions, rights, other assets
and personnel of said corporation are hereby transferred to the proper
accomplishment of the objectives of this Executive Order. The
appropriations and funds of said corporation, if any, shall revert to
the General Fund after reserving an amount to pay the benefits of those
separated, laid off or retired from the public service under the
preceding Sec. 3; provided, that if the appropriations and funds of
the corporations are not sufficient to pay such benefits, the
deficiency shall be satisfied from the savings of the Department of
Finance and, thereafter from unappropriated balances of the National
Treasury. Its remaining assets, if any, shall be allocated to the
appropriate units of the government as the Office of the President
shall determine or shall otherwise be disposed in accordance with the
Government Auditing Code of the Philippines and other pertinent laws,
rules and regulations. Its liabilities other than the aforementioned
benefits, if any, shall be paid in accordance with provisions of the
Civil Code of the Philippines on the concurrence and preference of
credits.
Sec. 5. Implementing Authority. — The Secretary of
Finance shall issue such rules, regulations and other issuances as may
be necessary to ensure the efficient and effective implementation of
this Executive Order.
Sec. 6. Separability. — Any portion or provision
of this Executive Order that may be declared unconstitutional or
invalid shall not have the effect of nullifying other portions or
provisions hereof as long as such remaining portions or provisions can
still subsist and be given effect in their entirety.
Sec. 7. Repeal. — All rules, regulations and other
issuances or parts thereof which are inconsistent herewith are hereby
repealed or modified accordingly.
Sec. 8. Effectivity. — This Executive Order shall
be effective upon its approval subject to its publication in a national
newspaper of general circulation or in the Official Gazette.
APPROVED in the City of Manila,
this 3rd day of July, in the year of Our Lord, nineteen hundred and
ninety-one.
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Since 19.07.98.