Scribd Logo
Upload

Welcome to Scribd!

  • 83 views

    Bureau of Customs Employees Association Vs Teves

    Uploaded by

    Shane Fulgueras
    1) The Bureau of Customs Employees Association challenged the constitutionality of R.A. 9335 or the Attrition Act of 2005, which aims to optimize revenue collection in the BIR and BOC. 2) The Court upheld the law, finding that it did not violate equal protection, security of tenure, or due process. It also did not constitute an unlawful delegation of legislative power or a bill of attainder. 3) The law sufficiently defined the standards for revenue targets and employee removal. It treated BIR and BOC employees equally and for substantially related reasons. Removal complied with due process and was not punishment without trial.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    Bureau of Customs Employees Association Vs Teves

    Uploaded by

    Shane Fulgueras
    83 views3 pages
    1) The Bureau of Customs Employees Association challenged the constitutionality of R.A. 9335 or the Attrition Act of 2005, which aims to optimize revenue collection in the BIR and BOC. 2) The Court upheld the law, finding that it did not violate equal protection, security of tenure, or due process. It also did not constitute an unlawful delegation of legislative power or a bill of attainder. 3) The law sufficiently defined the standards for revenue targets and employee removal. It treated BIR and BOC employees equally and for substantially related reasons. Removal complied with due process and was not punishment without trial.

    Original Title

    9. Bureau of Customs Employees Association vs Teves

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    1) The Bureau of Customs Employees Association challenged the constitutionality of R.A. 9335 or the Attrition Act of 2005, which aims to optimize revenue collection in the BIR and BOC. 2) The Court upheld the law, finding that it did not violate equal protection, security of tenure, or due process. It also did not constitute an unlawful delegation of legislative power or a bill of attainder. 3) The law sufficiently defined the standards for revenue targets and employee removal. It treated BIR and BOC employees equally and for substantially related reasons. Removal complied with due process and was not punishment without trial.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    83 views3 pages

    Bureau of Customs Employees Association Vs Teves

    Uploaded by

    Shane Fulgueras
    1) The Bureau of Customs Employees Association challenged the constitutionality of R.A. 9335 or the Attrition Act of 2005, which aims to optimize revenue collection in the BIR and BOC. 2) The Court upheld the law, finding that it did not violate equal protection, security of tenure, or due process. It also did not constitute an unlawful delegation of legislative power or a bill of attainder. 3) The law sufficiently defined the standards for revenue targets and employee removal. It treated BIR and BOC employees equally and for substantially related reasons. Removal complied with due process and was not punishment without trial.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    You are on page 1of 3

    Bureau of Customs Employees Association vs.

    Teves (2011)

    Summary Cases:

    ● Bureau of Customs Employees Association vs. Teves

    Subject: Tests to determine validity of delegation of legislative power; R.A. 9335 not violate of equal
    protection, security of tenure and due process; R.A. 9335 not a bill of attainder

    Facts:

    R.A. 9335 or the Attrition Act of 2005 was signed into law by former President Gloria Macapagal-Arroyo.
    It was enacted to optimize the revenue-generation capability and collection of the Bureau of Internal
    Revenue (BIR) and the Bureau of Customs (BOC). It also intends to encourage officials and employees
    of both agencies to exceed their target revenues by providing a system of rewards and sanctions
    through the creation of a Rewards and Incentives Fund and a Revenue Performance Evaluation Board.
    This covers all officials and employees of the BIR and BOC with at least six months of service,
    regardless of their employment status.

    The members of the Bureau of Customs Employees Association (BOCEA) contend that R.A. 9335 is
    unconstitutional for the following reasons: 1.) It gives an undue delegation of legislative power to the
    evaluation board as it is being given the discretion to determine the criteria for termination and the
    manner of distributing rewards; 2.) It violates the members’ right to equal protection because it
    discriminates against BIR and BOC employees from other revenue generating government agencies 3.)
    it violates the right to security of tenure and due process as the employees are in great danger of losing
    their jobs should they fail to meet the required quota provided under the law 4.) It is a bill of attainder as
    it inflicts punishment upon a particular group or class of officials and employees without trial. This is
    shown by the fact that the board is conferred the power remove employees who would fail to meet the
    revenue targets.

    The Office of the Solicitor General countered that the law must enjoy the presumption of constitutionality.
    It also said that the guarantee of security if tenure is not a guaranty of perpetual employment. It further
    stressed that employees may only be separated from the service upon compliance with due process.

    Held:

    Tests to determine validity of delegation of legislative power

    | Page 1 of 3
    1. Two tests determine the validity of delegation of legislative power

    (a) Completeness test- A law is complete when it sets forth therein the policy to be executed,
    carried out or implemented by the delegate. It lays down a sufficient standard when it provides
    adequate guidelines or limitations in the law to map out the boundaries of the delegate's
    authority and prevent the delegation from running riot.

    (b) Sufficient standard test- To be sufficient, the standard must specify the limits of the
    delegate's authority, announce the legislative policy and identify the conditions under which it is
    to be implemented.

    2. R.A. 9335 adequately states the policy and standards to guide the President in fixing revenue
    targets and the implementing agencies in carrying out the provisions of the law. The law also
    specifies the limits of the Board’s authority and identifies the conditions under which officials
    and employees whose revenue collection falls short of the target may be removed from service.

    R.A. 9335 not violative of equal protection

    3. Equal protection simply provides that all persons or things similarly situated should be treated
    in a similar manner, both as to rights conferred and responsibilities imposed. The law is not
    violative of equal protection because BIR and BOC have the common distinct primary function of
    generating revenues for the national government through collection of taxes, customs duties,
    fees and charges.

    4. Substantial distinction is germane and intimately related to the purpose of the law. Both are
    bureaus under the Department of Finance and are instrumentalities of the state in exercising one
    of its inherent functions- taxation.

    R.A. 9335 not violative of right to security of tenure

    5. The guarantee of security of tenure only means that an employee cannot be dismissed from
    the service for causes other than those provided by law and only after due process is accorded
    the employee. In the case of R.A. 9335, it lays down a reasonable yardstick for removal and that
    is when the revenue collection falls short of the target by at least 7.5%. This standard is similar to
    inefficiency and incompetence in performance of duties, a ground for disciplinary action under
    | Page 2 of 3
    civil service laws.

    R.A. 9335 not violative of due process

    6. The essence of due process is simply an opportunity to be heard, or as applied to


    administrative proceedings, a fair and reasonable opportunity to explain one's side. A BIR or
    BOC official or employee cannot be arbitrarily removed from service without giving due
    consideration to relevant factors. He is also not deprived of his right to appeal.

    R.A. 9335 not a bill of attainder

    7. A bill of attainder is a legislative act which inflicts punishment on individuals or members of a


    particular group without a judicial trial.

    8. Essential to a bill of attainder are:

    a. a specification of certain individuals or a group of individuals

    b. the imposition of a punishment, penal or otherwise

    c. lack of judicial trial.

    9. R.A. No. 9335 does not possess the elements of a bill of attainder. It does not seek to inflict
    punishment without a judicial trial but merely lays down the grounds for the termination of a BIR or BOC
    official or employee and provides for its consequences. The democratic processes are still followed and
    the constitutional rights of the concerned employee are amply protected.

    | Page 3 of 3

    You might also like