Title
Court of Tax Appeals Salary Fixing Act
Law
Republic Act No. 6063
Decision Date
Aug 4, 1969
Republic Act No. 6063 establishes the salaries of judges and employees of the Court of Tax Appeals based on their positions, with specific salaries listed for each position, and provides for the appropriation of funds to carry out the provisions of the Act.

Policy and purpose

  • Republic Act No. 6063 fixes the annual salaries of judges and employees of the Court of Tax Appeals for the positions enumerated in Section 1.
  • Republic Act No. 6063 provides for the funding needed to carry out the salary adjustments in Section 3.

Coverage and salary coverage rule

  • Section 1 fixes the annual salaries of the Judges and employees of the Court of Tax Appeals occupying positions expressly listed in Section 1.
  • Section 1 ties the coverage to the corresponding item numbers before their positions as indicated in Republic Act Numbered Fifty-one hundred seventy and the General Appropriations Act for the fiscal year 1967-68.
  • Section 1 sets the salaries for the positions under the organizational units shown in the Act: Office of the Judges, Office of the Clerk of Court, Budget and Personnel Section, Court Service Section, Cash and Property Section, Records, Docket and General Service Section, Legal and Technical Staff, Legal and Library Section, and Technical Assistance Section.

Salary schedules and fixed annual amounts

  • Section 1 fixes the salary amounts as follows for Office of the Judges:
    • One Presiding Judge: PHP 24,000.00.
    • Two Associate Judges at PHP 23,000.00 each: total PHP 46,000.00 for the two positions (fixed per the amounts stated).
    • Three private secretary-stenographers at PHP 7,200.00 each: total PHP 21,600.00.
  • Section 1 fixes the salary amounts as follows for Office of the Clerk of Court:
    • One Clerk of Court (administrative officer, reporter and sheriff): PHP 14,000.00.
  • Section 1 fixes the salary amounts as follows for Budget and Personnel Section:
    • One budget officer and administrative assistant: PHP 10,200.00.
    • One budget assistant: PHP 8,400.00.
    • One clerk: PHP 4,200.00.
    • One auditing examiner: PHP 3,960.00.
  • Section 1 fixes the salary amounts as follows for Court Service Section:
    • One deputy clerk of court: PHP 9,600.00.
    • One bilingual stenographer: PHP 9,000.00.
    • One bilingual stenographer: PHP 8,400.00.
    • One court stenographer: PHP 8,400.00.
    • One court stenographer: PHP 7,800.00.
    • One court stenographer: PHP 7,200.00.
    • One deputy sheriff: PHP 4,500.00.
    • One bailiff: PHP 3,300.00.
  • Section 1 fixes the salary amounts as follows for Cash and Property Section:
    • One cashier-disbursing and property officer: PHP 8,400.00.
    • One security guard: PHP 4,200.00.
  • Section 1 fixes the salary amounts as follows for Records, Docket and General Service Section:
    • One records and docket officer: PHP 9,000.00.
    • One bilingual stenographer: PHP 8,400.00.
    • One chief janitor, with free quarters if required to live in the court's premises: PHP 3,600.00.
    • One janitor-messenger: PHP 3,120.00.
  • Section 1 fixes the salary amounts as follows for Legal and Technical Staff:
    • One chief of legal and technical staff: PHP 14,000.00.
    • One assistant chief of legal and technical staff: PHP 13,200.00.
    • One clerk-stenographer: PHP 4,200.00.
  • Section 1 fixes the salary amounts as follows for Legal and Library Section:
    • One attorney (researcher): PHP 8,400.00.
    • One attorney (researcher): PHP 7,200.00.
    • One attorney (researcher): PHP 6,000.00.
    • One attorney (researcher and Library custodian): PHP 6,000.00.
    • One attorney (researcher): PHP 5,400.00.
  • Section 1 fixes the salary amounts as follows for Technical Assistance Section:
    • One senior attorney: PHP 10,200.00.
    • One senior attorney: PHP 10,200.00.
    • One certified public accountant: PHP 10,200.00.

Immediate entitlement of current occupants

  • Section 2 provides that upon the effectivity of Republic Act No. 6063, the respective Judge and employee actually occupying any position provided in Section 1 is entitled to the salary for that position.
  • Section 2 states that entitlement under Republic Act No. 6063 requires no new appointment.

Appropriations and funding mechanism

  • Section 3 authorizes additional appropriations in addition to such sums as may be provided in the General Appropriations Act for the fiscal year 1968-1969.
  • Section 3 appropriates such necessary sums out of any funds in the national treasury not otherwise appropriated to carry out Republic Act No. 6063.
  • Section 3 provides a savings mechanism: if the Court of Tax Appeals realizes savings from its annual appropriations for fiscal year 1968-1969 and subsequent fiscal years, the salary adjustment under Republic Act No. 6063 is implemented out of these savings.
  • Section 3 requires that after implementation through savings, the same salaries are included in the annual General Appropriations Act thereafter.

Effectivity and final operative rule

  • Section 4 establishes that Republic Act No. 6063 takes effect upon its approval.
  • Republic Act No. 6063 is approved on August 4, 1969.

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