Job Titles and Corresponding Salary Rates
- Positions are comprehensively listed with their respective annual salary rates.
- The list includes high-level officers such as Commissioners, Deputies, Regional Directors, and Chiefs.
- Mid-level and lower-level positions like Supervising Officers, Legal Officers, Accountants, Auditors, Revenue Collectors, and clerical staff are enumerated with fixed salaries.
- The detailed enumeration ensures clarity in compensation across all BIR roles.
Application of Salary Adjustments
- Employees currently occupying the listed positions will be entitled to the new salary rates from the passage of the Act without requiring new appointments.
- In case of any controversies relating to which positions are included, the itemization of the Personal Services portion in the Bureau's latest line budget and classification as per approved appointments serve as the authoritative reference.
- Lump-sum budget items are to be itemized according to their latest approved special budgets or classification to resolve ambiguities.
Funding and Implementation of Salary Adjustments
- The salary differential payments arising from the increased salaries shall be proportionally implemented using savings realized by the BIR from its annual appropriations.
- This mechanism applies to the fiscal year 1967-1968 and subsequent fiscal years.
Legal Supremacy of the Act
- The salary rates stipulated in this Act shall prevail notwithstanding any other existing laws, executive orders, rules, or regulations.
Effectivity of the Act
- The law takes effect on July 1, 1967, ensuring timely adjustment of compensation for BIR personnel from that date onward.