An Act Creating a Joint Legislative-Executive Tax Commission, Defining its Objectives, Powers and Functions, and for Other Purposes

REPUBLIC ACT No. 2211

An Act Creating a Joint Legislative-Executive Tax Commission, Defining its Objectives, Powers and Functions, and for Other Purposes

Be it enacted by the Senate and House of Representatives of the Philippine Congress Assembled:

Section 1. Name and domicile.— There is hereby created the Joint Legislative-Executive Tax Commission, hereinafter called the Tax Commission for shot, which shall be organized within sixty days after the approval of this Act. It shall have its main office in the City of Manila.

Section 2. Purposes and objectives.— The Tax Commission shall have the following purposes and objectives:

In its deliberations for re-studying and revising our tax policy structure, the Tax Commission shall be guided by the following fundamental principles:

Section 3. Powers.— For carrying out the purposes mentioned in the preceding section, the Tax Commission shall be authorized:

The Tax Commission, or any member thereof, or division thereof, may hold such hearings and sit and act at such times and places, and take such testimony, as it may, by internal rule, provide. Any member of the Tax Commission may administer oaths or affirmations to witnesses appearing before it or before such member or division.

Section 4. Composition and appointment.— The powers of the Tax Commission shall be vested in, and exercised by, a governing body consisting of nine (9) members as follows:

The Tax Commission shall elect a chairman and a vice-chairman from among its members. It shall have the power to appoint and fix compensations of such personnel as it deems advisable in accordance with the provisions of the Civil Service Laws.

Five members of the Tax Commission shall constitute a quorum.

Any vacancy in the Tax Commission shall not affect its powers but shall be filled in the same manner in which the original appointment was made.

Members of the Tax Commission who are government officials shall not receive additional compensation for services rendered thereto. Members of the Tax Commission who are not government officials shall receive a per diem of twenty-five pesos when engaged in the performance of duties vested in the Tax Commission. Traveling and other necessary expenses shall, however, be allowed.

Section 5. Submission of report.— The Tax Commission shall submit its report and recommendations to the President of the Philippines ad to both presiding officers of Congress not later than ten days after the opening of the next regular session of the Fourth Congress.

Section 6. Funds.— To carry out the provisions of this Act, the sum of five hundred thousand pesos is hereby appropriated out of any funds in the National Treasury not otherwise appropriated.

Section 7. Effectivity.— This Act shall take effect upon its

Approved: May 15, 1959.