Question & AnswerQ&A (Republic Act No. 4900)
The main purpose of Republic Act No. 4900 is to increase the salaries of officers and employees of the Bureau of Internal Revenue.
Republic Act No. 4900 took effect on July 1, 1967.
Any internal revenue officer or employee occupying the positions mentioned in Section 1 of the Act as of its approval is entitled to the increased salaries without need for a new appointment.
The salaries are fixed as annual salary rates specified per position in Section 1 of the Act, regardless of previous laws, executive orders, rules, or regulations.
In case of controversies or uncertainties about position inclusion in Section 1, the itemization of Personal Services of the Bureau of Internal Revenue in the latest line budget of the President shall be used as the basis for identifying the positions.
Salary differentials shall be paid proportionally out of savings realized by the Bureau of Internal Revenue from its annual appropriations for the fiscal year 1967-1968 and subsequent fiscal years.
For lump sum items, the itemization contained in their respective latest approved special budgets and the classification of positions attested in approved appointments shall be used to identify the positions covered.
Yes, the Act explicitly states that any provision of existing law, executive order, rule, or regulation to the contrary shall not apply and the salary rates provided in this Act shall be given effect.
The annual salary rate of the Commissioner of Internal Revenue is P24,000 according to Section 1 of the Act.
Yes, any officer or employee actually occupying the relevant positions at the time of approval of the Act shall be entitled to the increased salary without need for a new appointment.