ABAKADA GURO PARTY LIST VS HON.

CESAR
PURISIMA (SEC OF FINANCE)
Facts: RA 9335 (Attrition Act of 2005) encourages BIR and
BOC officials and employees to exceed their revenue
targets by providing for a system of rewards and sanctions
through a Rewards and Incentives Fund (Fund) and a
Revenue Performance Evaluation Board (Board). This
covers all the officials and employees of the BIR and BOC
with at least 6months of service regardless of employment
status.
The Fund will come from the collection of the BIR
and the BOC in excess of their revenue targets for the
year. This revenue target is determined by the
Development Budget and Coordinating Committee
(DBCC). The incentive or reward will then come from the
fund and allocated to the BIR and BOC in proportion to
their contribution to the Fund.
Petitioners as taxpayers, challenge the
constitutionality of RA 9335. Allegedly there is undue
delegation to fix revenue targets to the President for while
the law says that BIR and BOC officials may be dismissed
from service if their revenue collections fall short of the
target by 7.5%, it is not stated what this target is. Instead,
the fixing of revenue targets has been delegated to the
President without sufficient standards.
Issue: Whether there was undue delegation?