QuestionsQuestions (BIR REVENUE REGULATIONS NO. 1-2013)
The Act is entitled “An Act Granting a Life Pension to General Emilio Aguinaldo,” and its purpose is to provide General Aguinaldo a life pension in recognition of his services to the Philippine Revolution and to enable him to live decently while ill and unable to work.
It states that information was received that General Aguinaldo was ill and unable to follow his usual occupations, and that it is proper for the Government to provide him necessary means to live decorously because of the office he held in the Revolution.
The beneficiary is General Emilio Aguinaldo, described as the late President of the Revolutionary Government of the Philippine Islands.
It grants the pension “in recognition of the services rendered by him to the cause of the Philippine Revolution.”
The pension is a life pension of twelve thousand pesos.
It is to be paid in monthly installments at the end of each month.
Payment is to be made out of the appropriation made in Section 1-D-91 of Act No. 2875.
The sum necessary to pay the pension provided in the Act shall be appropriated in the General Appropriation Act each year.
No. The Act expressly provides for a “life pension,” meaning it is intended to last for the beneficiary’s lifetime.
It takes effect on its approval.
Yes. Section 2 requires annual appropriation in the General Appropriation Act to cover the pension each year, reflecting the continuing nature of the obligation.
It states it was enacted by the Senate and House of Representatives of the Philippines in Legislature assembled, and by the authority of the same.
It serves as the stated justification/consideration for granting the pension, indicating the policy rationale is to honor and support someone who rendered services to the Revolution.
Section 1 grants the life pension amount and sets payment schedule and initial appropriation source; Section 2 mandates annual appropriation through the General Appropriation Act; Section 3 states the effectivity upon approval.