Question & AnswerQ&A (Republic Act No. 10143)
The short title of Republic Act No. 10143 is the "Philippine Tax Academy Act."
The main policy objective is to train, mold, enhance, and develop the capabilities of tax collectors and administrators to improve tax collection efficiency and to become competent and effective public servants, as well as to recognize the vital role of taxpayer information and education in facilitating compliance with tax laws.
The Philippine Tax Academy is a corporate body with perpetual succession, created to serve as a specialized learning institution for tax collectors and administrators of the government and selected applicants from the private sector.
Its purposes include handling training and continuing education for officials and personnel of the BIR, BOC, and BLGF; developing and implementing curricula on tax collection, administration, compliance, and career development; conducting lectures, seminars, workshops; and performing functions necessary to carry out its mandate.
All existing officials and personnel of the Bureau of Internal Revenue (BIR), Bureau of Customs (BOC), and Bureau of Local Government Finance (BLGF) are required to undergo re-tooling and enhancement seminars and training programs by the Academy. Applicants to these bureaus must also pass the basic courses before hire.
It has powers to adopt a corporate seal, hold and manage property, collect and maintain funds, enter into contracts or agreements, and generally exercise all powers of private or government-owned corporations to promote its objectives.
The location or locations of the Philippine Tax Academy shall be determined by the Department of Finance (DOF), with facilities for learning, workshops, and lodging for faculty and trainees.
The Board of Trustees includes representatives from the DOF (Chairperson), BIR (Vice Chairperson), BOC (Vice Chairperson), the Executive Director of the BLGF, and three representatives from the academe with at least five years of teaching experience.
Members of the Board of Trustees serve for a term of three years and may serve the unexpired term in case of a vacancy.
The executive officers consist of a President and three Chancellors and Vice Chancellors administering the institutes for BIR, BOC, and BLGF. They are appointed by the Secretary of Finance for three-year terms with possible reappointment.
Instructors must have sufficient knowledge, education, training, and actual experience in taxation, public finance, and revenue administration. Their appointment follows the Civil Service Law, position classification, and salary standardization rules.
All income, legacies, gifts, donations, foreign aids, and grants are exempt from all forms of taxes and fees. These donations form part of a special Tax Academy Fund administered exclusively for the Academy's purposes.
Its books of accounts are subject to periodic audit by the Commission on Audit.
The Academy must submit an annual report to the President, Secretary of Finance, and the Committee on Ways and Means of both Houses of Congress detailing its activities, accomplishments, and recommendations.
The Secretary of Finance, in coordination with the Commissioners of BIR and BOC and the Executive Director of BLGF, with consultation from academe representatives, shall issue the implementing rules and regulations within 90 days from the Act's effectivity.
The separability clause states that if any provision is declared unconstitutional, the other provisions not affected shall remain in full force and effect.
It took effect fifteen (15) days after its complete publication in the Official Gazette or in at least two newspapers of general circulation, which was on July 31, 2010, by lapse into law without the President's signature.