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Prof. Joselito Guianan Chan's The Labor Code of the Philippines, Annotated Labor Standards & Social Legislation Volume I of a 3-Volume Series 2019 Edition (3rd Revised Edition)
 

 
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UNITED STATES SUPREME COURT JURISPRUDENCE
 

 
PHILIPPINE SUPREME COURT JURISPRUDENCE
 

   
REPUBLIC ACT NOS. 4801 - 4900                  

  • Republic Act No. 4801

  • Republic Act No. 4802

  • Republic Act No. 4803

  • Republic Act No. 4804

  • Republic Act No. 4805

  • Republic Act No. 4806

  • Republic Act No. 4807

  • Republic Act No. 4808

  • Republic Act No. 4809

  • Republic Act No. 4810

  • Republic Act No. 4811

  • Republic Act No. 4812

  • Republic Act No. 4813

  • Republic Act No. 4814

  • Republic Act No. 4815

  • Republic Act No. 4816

  • Republic Act No. 4817

  • Republic Act No. 4818

  • Republic Act No. 4819

  • Republic Act No. 4820

  • Republic Act No. 4821

  • Republic Act No. 4822

  • Republic Act No. 4823

  • Republic Act No. 4824

  • Republic Act No. 4825

  • Republic Act No. 4826

  • Republic Act No. 4827

  • Republic Act No. 4828

  • Republic Act No. 4829

  • Republic Act No. 4830

  • Republic Act No. 4831

  • Republic Act No. 4832

  • Republic Act No. 4833

  • Republic Act No. 4834

  • Republic Act No. 4835

  • Republic Act No. 4836

  • Republic Act No. 4837

  • Republic Act No. 4838

  • Republic Act No. 4839

  • Republic Act No. 4840

  • Republic Act No. 4841

  • Republic Act No. 4842

  • Republic Act No. 4843

  • Republic Act No. 4844

  • Republic Act No. 4845

  • Republic Act No. 4846

  • Republic Act No. 4847

  • Republic Act No. 4848

  • Republic Act No. 4849

  • Republic Act No. 4850

  • Republic Act No. 4851

  • Republic Act No. 4852

  • Republic Act No. 4853

  • Republic Act No. 4854

  • Republic Act No. 4855

  • Republic Act No. 4856

  • Republic Act No. 4857

  • Republic Act No. 4858

  • Republic Act No. 4859

  • Republic Act No. 4860

  • Republic Act No. 4861

  • Republic Act No. 4862

  • Republic Act No. 4863

  • Republic Act No. 4864

  • Republic Act No. 4865

  • Republic Act No. 4866

  • Republic Act No. 4867

  • Republic Act No. 4868

  • Republic Act No. 4869

  • Republic Act No. 4870

  • Republic Act No. 4871

  • Republic Act No. 4872

  • Republic Act No. 4873

  • Republic Act No. 4874

  • Republic Act No. 4875

  • Republic Act No. 4876

  • Republic Act No. 4877

  • Republic Act No. 4878

  • Republic Act No. 4879

  • Republic Act No. 4880

  • Republic Act No. 4881

  • Republic Act No. 4882

  • Republic Act No. 4883

  • Republic Act No. 4884

  • Republic Act No. 4885

  • Republic Act No. 4886

  • Republic Act No. 4887

  • Republic Act No. 4888

  • Republic Act No. 4889

  • Republic Act No. 4890

  • Republic Act No. 4891

  • Republic Act No. 4892

  • Republic Act No. 4893

  • Republic Act No. 4894

  • Republic Act No. 4895

  • Republic Act No. 4896

  • Republic Act No. 4897

  • Republic Act No. 4898

  • Republic Act No. 4899

  • Republic Act No. 4900

  •  





     
     

    PHILIPPINE LAWS, STATUTES & CODES

    Republic Act No. 4900

      PHILIPPINE LAWS, STATUTES AND CODES - CHAN ROBLES VIRTUAL LAW LIBRARY

    REPUBLIC ACTS




    REPUBLIC ACT NO. 4900
    REPUBLIC ACT NO. 4900 - AN ACT INCREASING THE SALARIES OF OFFICERS AND EMPLOYEES OF THE BUREAU OF INTERNAL REVENUE, AND FOR OTHER PURPOSES

    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:

    Annual
    Title of Positions Salary Rate

    Commissioner of Internal Revenue P24,000

    Deputy Commissioner of Internal Revenue 20,580

    Revenue Operations Head II 16,860

    Revenue Regional Director 16,860

    Assistant Revenue Operations Head 15,264

    Assistant Revenue Regional Director II 15,264

    Field Revenue Service Superintendent 15,264

    Revenue Regional Director I 15,264

    Assistant Revenue Regional Director I 11,904

    Personnel Officer III 11,904

    Fiscal Controller II 11,904

    Administrative Officer V 11,904

    Chief Tax Registrar 11,904

    Chief Accountant IV 11,904

    Budget Officer IV 11,904

    Supervising Management Analyst II 11,904

    Records Officer V 11,904

    Trial Attorney IV 11,904

    Chief National Supervisor 11,904

    Chief Statistician 11,904

    Chief Revenue Cashier 11,904

    Chief Tax Census Examiner 11,904

    Supply Officer IV 11,904

    Tobacco Regulations Superintendent 11,904

    Supervising Analytical Chemist 11,904

    Chief Legal Officer 11,904

    Chief Revenue Examiner 11,904

    Chief Revenue Inspector 11,904

    Chief Special Investigator 11,904

    Head Internal Auditor 11,904

    National Revenue Collection Supervisor 11,904

    Chief Information Officer II 11,904

    Senior Executive Assistant II 11,328

    Supervising Revenue Examiner III 11,328

    Fiscal Controller I 10,776

    Assistant Fiscal Controller II 10,776

    Administrative Officer IV 10,776

    Assistant Chief Statistician 10,776

    Supervising Tax Registrar 10,776

    Budget Planner 10,776

    Assistant Chief National Supervisor 10,776

    Assistant Chief Revenue Cashier 10,776

    Supervising Management Analyst I 10,776

    Supervising Statistician 10,776

    Senior Trial Attorney 10,776

    Assistant Chief Tax Census Examiner 10,776

    Supervising Audit Examiner II 10,776

    Supply Officer III 10,776

    Assistant Tax Adviser 10,776

    Supervising Revenue Inspector III 10,776

    Assistant Chief Legal Officer 10,776

    Assistant Chief Revenue Inspector 10,776

    Assistant Chief Special Investigator 10,776

    Supervising Revenue Investigator II 10,776

    Assistant Chief Accountant IV 10,776

    Assistant National Collection Supervisor 10,776

    Supervising Revenue Collector III 10,776

    Supervising Revenue Examiner II 10,776

    Personnel Officer II 10,776

    Assistant Chief Information Officer 10,776

    Hearing Officer IV 10,776

    Senior Tax Registrar 10,260

    Supervising EDP Programmer 9,756

    Supervising Revenue Investigator 9,756

    Supervising Revenue Collection Officer II 9,756

    Revenue Collection Supervisor II 9,756

    Supervising Audit Examiner I 9,756

    Supervising Revenue Inspector II 9,756

    Tax Registrar 9,756

    Chief Accountant III 9,288

    Administrative Officer III 8,832

    Internal Auditor IV 8,832

    Budget Officer III 8,832

    National Supervisor III 8,832

    Assistant Tax Registrar 8,832

    Chief Tabulating Equipment Operator II 8,832

    Chief Accountant II 8,400

    Supervising Revenue Examiner I 8,400

    Supervising Revenue Collection Officer I 8,400

    Senior Audit Examiner 8,400

    Collection Coordinator IV 8,400

    Revenue Collection Supervisor I 8,400

    Supervising Revenue Inspector I 8,400

    Supervising Revenue Inspector 8,400

    Senior Legal Officer 8,400

    Senior Revenue Investigator 8,400

    Trial Attorney III 8,400

    Administrative Officer II 8,400

    Cashier V 8,400

    Chief Drug Inspector 8,400

    Audio-Visual Administrator 8,400

    Senior EDP Programmer 7,992

    Senior Revenue Examiner 7,992

    Collection Analyst 7,992

    Collection Coordinator III 7,992

    Senior Revenue Collection Officer 7,992

    Audit Examiner II 7,992

    Supervising Special Investigator 7,992

    Hearing Officer III 7,992

    Budget Officer II 7,992

    National Supervisor II 7,992

    Senior Management Analyst 7,992

    Internal Auditor III 7,992

    Chief Tobacco Inspector 7,992

    Legal Officer IV 7,992

    Senior Research Attorney 7,992

    Senior Executive Assistant I 7,992

    Chief Accountant I 7,992

    Revenue Investigator II 7,992

    Supervising Information Officer II 7,992

    Regional Revenue Collection Supervisor 7,236

    Audit Examiner I 7,236

    Collection Coordinator II 7,236

    Supervising Revenue Collector II 7,236

    Revenue Collection Officer III 7,236

    Public Relations Officer II 7,236

    Senior Statistician 7,236

    Cashier IV 7,236

    Supervising Appointment Examiner 7,236

    Chief Tabulating Equipment Operator I 7,236

    Revenue Investigator I 7,236

    Assistant Chief Drug Inspector 7,236

    Senior Training Officer 6,552

    Revenue Examiner II 6,552

    Revenue Collection Officer II 6,552

    EDP Programmer 6,552

    Supervising Revenue Collector I 6,552

    Senior Special Investigator 6,552

    Legal Officer III 6,552

    Research Attorney II 6,552

    Trial Attorney II 6,552

    Administrative Officer I 6,552

    Internal Auditor II 6,552

    Supervising Tobacco Inspector 6,552

    Assistant Chief Tabulating Equipment Operator 6,552

    Accountant III 6,552

    Budget Examiner III 6,552

    Budget Officer I 6,552

    Records Officer IV 6,552

    Supervising Tax Census Examiner 6,552

    Management Analyst II 6,552

    Supervising Information Officer I 6,552

    Revenue Enforcement Officer II 5,928

    Collection Coordinator I 5,928

    Hearing Officer II 5,928

    Senior Revenue Collector 5,928

    Executive Assistant 5,928

    Cashier III 5,928

    Internal Auditor I 5,928

    Statistician III 5,928

    Accountant II 5,928

    Personnel Officer I 5,928

    Supply Officer II 5,928

    Head Key Punch Operator 5,928

    Junior EDP Programmer 5,928

    Supervising Tabulating Equipment Operator 5,928

    Revenue Examiner I i 5,376

    Revenue Appraiser Agent 5,376

    Senior Revenue Inspector 5,376

    Senior Revenue Seizure Agent 5,376

    Special Investigator 5,376

    Revenue Collector III 5,376

    Revenue Enforcement Officer I 5,376

    Senior Tobacco Inspector 5,376

    Administrative Assistant II 5,376

    Hearing Officer I 5,376

    Legal Officer II 5,376

    Trial Attorney I 5,376

    Information Editor II 5,376

    Budget Examiner II 5,376

    Management Analyst I 5,376

    Records Officer III 5,376

    Training Officer 5,376

    Auditing Examiner II 5,376

    Statistician II 5,376

    Accountant I 5,376

    Cashier II 5,376

    Senior Tabulating Equipment Operator 5,376

    Senior Tax Census Examiner 5,376

    Supervising Drug Inspector 5,376

    Operator EDPM 5,376

    Revenue Seizure Agent II 5,112

    Chief, Liquidation, Abstracting & Reporting Unit 5,112

    Chief Processing Unit 5,112

    Tobacco Inspector II 5,112

    Administrative Assistant I 5,112

    General Construction Foreman 5,112

    Tabulating Equipment Operator II 4,860

    Legal Officer I 4,860

    Research Attorney I 4,860

    Bookkeeper II 4,860

    Records Officer II 4,860

    Senior Librarian 4,860

    Supervising Accounting Clerk 4,860

    Supervising Accounting Machines Operator 4,860

    Supervising Clerk II 4,860

    Supervising Key Punch Operator 4,860

    Revenue Inspector II 4,404

    Revenue Seizure Agent I 4,404

    Assistant Collection Agent 4,404

    Tax Census Examiner II 4,404

    Drug Inspector 4,404

    Statistician I 4,404

    Cashier I 4,404

    Revenue Examination Aide II 4,404

    Revenue Collector II 4,404

    Auditing Examiner I 4,188

    Accountable Forms Custodian 4,188

    Analytical Chemist 4,188

    Bookkeeper I 4,188

    Supply Checker II 4,188

    Supply Officer I 4,188

    Stenographic Reporter 4,188

    Legal Aide II 4,188

    Budget Examiner I 4,188

    Junior Management Analyst 4,188

    Records Officer I 4,188

    Supervising Clerk I 4,188

    Information Editor I 4,188

    Tabulating Equipment Operator I 4,188

    Information Editor Translator 4,188

    Revenue Collector I 3,984

    Revenue Inspector I 3,984

    Tax Census Examiner I 3,984

    Tobacco Inspector I 3,984

    Senior Offset Press Operator 3,984

    Junior Statistician 3,984

    Accounting Clerk III 3,984

    Reference Librarian 3,984

    Revenue Examination Aide I 3,984

    Auditing Aide I 3,792

    Supply Checker I 3,792

    Senior Stenographer 3,792

    Key Punch Operator 3,792

    Senior Coder Verifier 3,792

    Legal Aide I 3,612

    Carpenter Foreman 3,612

    Statistical Aide II 3,612

    Senior Clerk 3,612

    Storekeeper II 3,612

    Illustrator II 3,612

    Offset Press Operator II 3,612

    Accounting Clerk II 3,612

    Senior Cash Clerk 3,612

    Senior Welder 3,612

    Stenographer 3,612

    Draftsman 3,612

    Information Writer 3,612

    Senior Automotive Mechanic 3,432

    Budget Aide 3,432

    Clerk II 3,432

    Personnel Aide 3,432

    Senior Painter 3,432

    Coder Verifier 3,432

    Offset Press Operator I 3,432

    Statistical Aide I 3,432

    Accounting Clerk I 3,432

    Cash Clerk 3,432

    Welder II 3,432

    Field Electrician 3,432

    Photographer I 3,432

    Automotive Mechanic II 3,264

    Illustrator I 3,264

    Clerk I 3,264

    Painter 3,264

    Plumber 3,264

    Storekeeper I 3,264

    Telephone Operator 3,108

    Security Guard 3,108

    Automotive Mechanic I 3,108

    Driver 3,108

    Photostat Machine Operator 3,108

    Carpenter 3,108

    Senior Janitor 3,108

    Cashier Aide 2,952

    Clerical Aide 2,952

    Messenger 2,952

    Carpenter Helper 2,952

    Janitor 2,952

    Laborer 2,952

    Groundsman-Gardener 2,952

    Sec. 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.

    Sec. 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.

    Sec. 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.

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

    Approved: June 17, 1967

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