QuestionsQuestions (Act No. 3515)
RA 6063 fixes the annual salaries of the judges and employees of the Court of Tax Appeals (CTA) for the positions enumerated in the law.
Section 1 states: “Any provision of existing law to the contrary notwithstanding...” meaning RA 6063 prevails over contrary laws.
One Presiding Judge (₱24,000.00) and two Associate Judges (₱23,000.00 each). It also lists three private secretary-stenographers (₱7,200.00 each).
The law provides ₱7,200.00 each, totaling ₱21,600.00.
One Clerk of Court (administrative officer, reporter and sheriff) at ₱14,000.00.
It sets: one budget officer and administrative assistant at ₱10,200.00; one budget assistant at ₱8,400.00; one clerk at ₱4,200.00; and one auditing examiner at ₱3,960.00.
Three court stenographers are listed with salaries of ₱8,400.00; ₱7,800.00; and ₱7,200.00.
It provides for one chief of legal and technical staff at ₱14,000.00, one assistant chief at ₱13,200.00, and one clerk-stenographer at ₱4,200.00.
It includes attorney (researcher) at ₱8,400.00; attorney (researcher) at ₱7,200.00; attorney (researcher) at ₱6,000.00; attorney (researcher and Library custodian) at ₱6,000.00; and attorney (researcher) at ₱5,400.00.
One senior attorney at ₱10,200.00 (listed twice), and one certified public accountant at ₱10,200.00.
Upon effectivity, those actually occupying the positions are entitled to the salary for their position without need of a new appointment.
It appropriates, in addition to sums in the General Appropriations Act for 1968–1969, whatever amounts are necessary from funds in the national treasury not otherwise appropriated.
If savings are realized by the CTA from its annual appropriations for 1968–1969 and subsequent fiscal years, the salary adjustments shall be implemented out of these savings, and thereafter included in the annual General Appropriations Act.
It takes effect upon its approval.
It limits entitlement to the salary provided to those who are currently holding/occupying the positions at the time the Act takes effect, and not necessarily to prospective appointees.
Section 1 fixes salaries based on the positions “with their corresponding item numbers before their positions as indicated in Republic Act Numbered Fifty-one hundred seventy, the General Appropriations Act for the fiscal year 1967-68,” meaning the enumerated positions align with those item numbers.