Title
Fice Secretary's control over Bureau of Customs
Law
Executive Order No. 47
Decision Date
Dec 8, 1998
Executive Order No. 47 expands the powers of the Secretary of Finance over the Bureau of Customs in the Philippines, granting them the authority to review and make decisions on personnel actions, with the aim of promoting efficiency in tax and customs duty collection for the government.
A

Prior Delegation of Powers to the Commissioner of Customs

  • Executive Order No. 39 (1986) expanded the Commissioner of Customs' authority to:
    • Appoint Bureau personnel except those appointed by the President.
    • Discipline, suspend, dismiss, or penalize Bureau officers and employees.
    • Manage matters related to promotion, transfer, reassignment, detail, and reemployment of Bureau personnel.

Mandate and Attachment of the Department of Finance

  • The Department of Finance (DOF) is responsible for sound and efficient management of government financial resources.
  • The Bureau of Customs is attached to the DOF.

Need for Full Control by the Secretary of Finance

  • Effective revenue collection requires full supervision and control of the Bureau of Customs by the DOF.
  • Ensures the implementation of policies formulated by the DOF.

Legal Basis for Reorganization and Extension of Powers

  • The President has the continuing power to reorganize the government under Presidential Decree No. 1416, as amended, and the Revised Administrative Code of 1987.

Section 1: Expanded Powers of the Secretary of Finance

  • The Secretary of Finance is authorized to:
    • Review, reverse, revise, modify, or set aside decisions made by the Bureau of Customs.
    • These decisions pertain to personnel actions such as appointments, promotions, assignments, transfers, details, suspensions, dismissals, and other related personnel matters.
    • Such actions are subject to compliance with the Civil Service Law.

Section 2: Repealing Clause

  • All existing executive orders, administrative orders, proclamations, rules, regulations, or parts thereof inconsistent with this Order are repealed or modified accordingly.

Section 3: Effectivity

  • The Executive Order takes effect immediately upon issuance.

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