Abakada VS Purisima
Abakada VS Purisima
Abakada VS Purisima
PURISIMA | 15
EN BANC
ABAKADA GURO PARTY LIST v. HON. CESAR V. PURISIMA
[G.R. No. 166715. August 14, 2008.]
CORONA, J
FACTS:
RA 9335 or Attrition Act of 2005 was enacted to optimize the revenue-generation
capability and collection of the BIR and the BOC. The law intends to encourage their
officials and employees to exceed their revenue targets by providing a system of
rewards and sanctions through the creation of Rewards and Incentives Fund and
Revenue Performance Evaluation Board.
The Boards in the BIR and BOC to be composed by their respective Commissioners,
DOF, DBM, and NEDA, were tasked to prescribe the rules and guidelines for the
allocation, distribution and release of the fund, to set criteria and procedures for
removing service officials and employees whose revenue collection fall short of the
target; and further, to issue rules and regulations.
Also, the law tasked the DOF, DBM, NEDA, BIR, BOC and the CSC to promulgate
and issue the IRR of RA 9335, subject to the approval of the Joint Congressional
Oversight Committee created solely for the purpose of approving the formulated
IRR. Later, the JCOO having approved a formulated IRR by the agencies, JCOO
became functus officio and ceased to exist.
Petitioners, invoking their right as taxpayers, filed this petition challenging the
constitutionality of RA 9335 and sought to prevent herein respondents from
implementing and enforcing said law.
Petitioners assail, among others, the creation of a congressional oversight
committee on the ground that it violates the doctrine of separation of powers, as it
permits legislative participation in the implementation and enforcement of the law,
when legislative function should have been deemed accomplished and completed
upon the enactment of the law.
Respondents, through the OSG, counter this by asserting that the creation of the
congressional oversight committee under the law enhances rather than violates
separation of powers, as it ensures the fulfillment of the legislative policy.
ISSUE:
Whether the creation of the congressional oversight committee violates the
doctrine of separation of powers under the Constitution
RULING:
YES. The Joint Congressional Oversight Committee in RA 9335 having approved
the IRR formulated by the DOF, DBM, NEDA, BIR, BOC and CSC on May 22, 2006, it
became functus officio and ceased to exist. Hence, the issue of its alleged
encroachment on the executive function of implementing and enforcing the law may be
considered moot and academic.
This notwithstanding, this might be as good a time as any for the Court to
confront the issue of the constitutionality of the Joint Congressional.
Any action or step beyond that will undermine the separation of powers
guaranteed by the Constitution. Legislative vetoes fall in this class.
“Legislative veto is a statutory provision requiring the President or an
administrative agency to present the proposed implementing rules and
regulations of a law to Congress which, by itself or through a committee formed
by it, retains a “right” or “power” to approve or disapprove such regulations
before they take effect.”
From the moment the law becomes effective, any provision of law that empowers
Congress or any of its members to play any role in the implementation or enforcement
of the law violates the principle of separation of powers and is thus unconstitutional.
Under this principle, a provision that requires Congress or its members to approve the
implementing rules of a law after it has already taken effect shall be unconstitutional, as
is a provision that allows Congress or its members to overturn any directive or ruling
made by the members of the executive branch charged with the implementation of the
law.
CONCLUSION:
Wherefore, the petition is hereby partially granted. Section 12 of RA 9335
creating a Joint Congressional Oversight Committee to approve the implementing rules
and regulations of the law is declared UNCONSTITUTIONAL and therefore NULL and
VOID. The constitutionality of the remaining provisions of RA 9335 is upheld.