An Act Increasing the Salaries of Officers and Employees of the Bureau of Internal Revenue, and for Other Purposes

REPUBLIC ACT No. 4900

An Act Increasing the Salaries of Officers and Employees of the Bureau of Internal Revenue, and for Other Purposes

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

Section 1. Any provision of existing law, executive order, rule or regulations to the contrary notwithstanding, the annual salaries of internal revenue officers and employees occupying positions mentioned in this Section shall be fixed as follows:

Section 2. Upon approval of this Act, the respective officer or employee actually occupying any of the positions herein above mentioned shall be entitled to the salary provided for said position without need of new appointment: Provided, That in the implementation of this Act and/or in the event that a controversy will arise as to which positions in the Bureau of Internal Revenue were meant to be included in Section 1 hereof, the itemization of Personal Services of the Bureau of Internal Revenue in the latest line budget of the President and/or the classification of the positions as attested in the approved appointments of the official or employee shall be used as the basis in identifying the individual positions in the Bureau of Internal Revenue: Provided, further, That in the case of lump sum items, the itemization of the same as contained in their respective latest approved special budget at the time of the approval of this Act and/or the classification of the positions as attested in the approved appointments of the official or employee shall be used to identify the positions contained in the said lump sum items.

Section 3. The payment of salary differentials resulting from the adjustment in salaries as provided for in this Act shall be implemented proportionally out of savings realized by the Bureau of Internal Revenue from its annual appropriations of the fiscal year 1967-1968 and subsequent fiscal years.

Section 4. Any provisions of existing law, executive order, rule, or regulation to the contrary notwithstanding, the rates of salaries provided for in this Act shall be given effect.

Section 5. This Act shall take effect on July 1, 1967.

Approved: June 17, 1967.