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:

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Title of PositionsAnnual Salary Rate
Commissioner of Internal Revenue₱24,000
Deputy Commissioner of Internal Revenue20,580
Revenue Operations Head II16,860
Revenue Regional Director16,860
Assistant Revenue Operations Head15,264
Assistant Revenue Regional Director II15,264
Field Revenue Service Superintendent15,264
Revenue Regional Director I15,264
Assistant Revenue Regional Director I11,904
Personnel Officer III11,904
Fiscal Controller II11,904
Administrative Officer V11,904
Chief Tax Registrar11,904
Chief Accountant IV11,904
Budget Officer IV11,904
Supervising Management Analyst II11,904
Records Officer V11,904
Trial Attorney IV11,904
Chief National Supervisor11,904
Chief Statistician11,904
Chief Revenue Cashier11,904
Chief Tax Census Examiner11,904
Supply Officer IV11,904
Tobacco Regulations Superintendent11,904
Supervising Analytical Chemist11,904
Chief Legal Officer11,904
Chief Revenue Examiner11,904
Chief Revenue Inspector11,904
Chief Special Investigator11,904
Head Internal Auditor11,904
National Revenue Collection Supervisor11,904
Chief Information Officer II11,904
Senior Executive Assistant II11,328
Supervising Revenue Examiner III11,328
Fiscal Controller I10,776
Assistant Fiscal Controller II10,776
Administrative Officer IV10,776
Assistant Chief Statistician10,776
Supervising Tax Registrar10,776
Budget Planner10,776
Assistant Chief National Supervisor10,776
Assistant Chief Revenue Cashier10,776
Supervising Management Analyst I10,776
Supervising Statistician10,776
Senior Trial Attorney10,776
Assistant Chief Tax Census Examiner10,776
Supervising Audit Examiner II10,776
Supply Officer III10,776
Assistant Tax Adviser10,776
Supervising Revenue Inspector III10,776
Assistant Chief Legal Officer10,776
Assistant Chief Revenue Inspector10,776
Assistant Chief Special Investigator10,776
Supervising Revenue Investigator II10,776
Assistant Chief Accountant IV10,776
Assistant National Collection Supervisor10,776
Supervising Revenue Collector III10,776
Supervising Revenue Examiner II10,776
Personnel Officer II10,776
Assistant Chief Information Officer10,776
Hearing Officer IV10,776
Senior Tax Registrar10,260
Supervising EDP Programmer9,756
Supervising Revenue Investigator9,756
Supervising Revenue Collection Officer II9,756
Revenue Collection Supervisor II9,756
Supervising Audit Examiner I9,756
Supervising Revenue Inspector II9,756
Tax Registrar9,756
Chief Accountant III9,288
Administrative Officer III8,832
Internal Auditor IV8,832
Budget Officer III8,832
National Supervisor III8,832
Assistant Tax Registrar8,832
Chief Tabulating Equipment Operator II8,832
Chief Accountant II8,400
Supervising Revenue Examiner I8,400
Supervising Revenue Collection Officer I8,400
Senior Audit Examiner8,400
Collection Coordinator IV8,400
Revenue Collection Supervisor I8,400
Supervising Revenue Inspector I8,400
Supervising Revenue Inspector8,400
Senior Legal Officer8,400
Senior Revenue Investigator8,400
Trial Attorney III8,400
Administrative Officer II8,400
Cashier V8,400
Chief Drug Inspector8,400
Audio-Visual Administrator8,400
Senior EDP Programmer7,992
Senior Revenue Examiner7,992
Collection Analyst7,992
Collection Coordinator III7,992
Senior Revenue Collection Officer7,992
Audit Examiner II7,992
Supervising Special Investigator7,992
Hearing Officer III7,992
Budget Officer II7,992
National Supervisor II7,992
Senior Management Analyst7,992
Internal Auditor III7,992
Chief Tobacco Inspector7,992
Legal Officer IV7,992
Senior Research Attorney7,992
Senior Executive Assistant I7,992
Chief Accountant I7,992
Revenue Investigator II7,992
Supervising Information Officer II7,992
Regional Revenue Collection Supervisor7,236
Audit Examiner I7,236
Collection Coordinator II7,236
Supervising Revenue Collector II7,236
Revenue Collection Officer III7,236
Public Relations Officer II7,236
Senior Statistician7,236
Cashier IV7,236
Supervising Appointment Examiner7,236
Chief Tabulating Equipment Operator I7,236
Revenue Investigator I7,236
Assistant Chief Drug Inspector7,236
Senior Training Officer6,552
Revenue Examiner II6,552
Revenue Collection Officer II6,552
EDP Programmer6,552
Supervising Revenue Collector I6,552
Senior Special Investigator6,552
Legal Officer III6,552
Research Attorney II6,552
Trial Attorney II6,552
Administrative Officer I6,552
Internal Auditor II6,552
Supervising Tobacco Inspector6,552
Assistant Chief Tabulating Equipment Operator6,552
Accountant III6,552
Budget Examiner III6,552
Budget Officer I6,552
Records Officer IV6,552
Supervising Tax Census Examiner6,552
Management Analyst II6,552
Supervising Information Officer I6,552
Revenue Enforcement Officer II5,928
Collection Coordinator I5,928
Hearing Officer II5,928
Senior Revenue Collector5,928
Executive Assistant5,928
Cashier III5,928
Internal Auditor I5,928
Statistician III5,928
Accountant II5,928
Personnel Officer I5,928
Supply Officer II5,928
Head Key Punch Operator5,928
Junior EDP Programmer5,928
Supervising Tabulating Equipment Operator5,928
Revenue Examiner I cd i5,376
Revenue Appraiser Agent5,376
Senior Revenue Inspector5,376
Senior Revenue Seizure Agent5,376
Special Investigator5,376
Revenue Collector III5,376
Revenue Enforcement Officer I5,376
Senior Tobacco Inspector5,376
Administrative Assistant II5,376
Hearing Officer I5,376
Legal Officer II5,376
Trial Attorney I5,376
Information Editor II5,376
Budget Examiner II5,376
Management Analyst I5,376
Records Officer III5,376
Training Officer5,376
Auditing Examiner II5,376
Statistician II5,376
Accountant I5,376
Cashier II5,376
Senior Tabulating Equipment Operator5,376
Senior Tax Census Examiner5,376
Supervising Drug Inspector5,376
Operator EDPM5,376
Revenue Seizure Agent II5,112
Chief, Liquidation, Abstracting & Reporting Unit5,112
Chief Processing Unit5,112
Tobacco Inspector II5,112
Administrative Assistant I5,112
General Construction Foreman5,112
Tabulating Equipment Operator II4,860
Legal Officer I4,860
Research Attorney I4,860
Bookkeeper II4,860
Records Officer II4,860
Senior Librarian4,860
Supervising Accounting Clerk4,860
Supervising Accounting Machines Operator4,860
Supervising Clerk II4,860
Supervising Key Punch Operator4,860
Revenue Inspector II4,404
Revenue Seizure Agent I4,404
Assistant Collection Agent4,404
Tax Census Examiner II4,404
Drug Inspector4,404
Statistician I4,404
Cashier I4,404
Revenue Examination Aide II4,404
Revenue Collector II4,404
Auditing Examiner I4,188
Accountable Forms Custodian4,188
Analytical Chemist4,188
Bookkeeper I4,188
Supply Checker II4,188
Supply Officer I4,188
Stenographic Reporter4,188
Legal Aide II4,188
Budget Examiner I4,188
Junior Management Analyst4,188
Records Officer I4,188
Supervising Clerk I4,188
Information Editor I4,188
Tabulating Equipment Operator I4,188
Information Editor Translator4,188
Revenue Collector I3,984
Revenue Inspector I3,984
Tax Census Examiner I3,984
Tobacco Inspector I3,984
Senior Offset Press Operator3,984
Junior Statistician3,984
Accounting Clerk III3,984
Reference Librarian3,984
Revenue Examination Aide I3,984
Auditing Aide I3,792
Supply Checker I3,792
Senior Stenographer3,792
Key Punch Operator3,792
Senior Coder Verifier3,792
Legal Aide I3,612
Carpenter Foreman3,612
Statistical Aide II3,612
Senior Clerk3,612
Storekeeper II3,612
Illustrator II3,612
Offset Press Operator II3,612
Accounting Clerk II3,612
Senior Cash Clerk3,612
Senior Welder3,612
Stenographer3,612
Draftsman3,612
Information Writer3,612
Senior Automotive Mechanic3,432
Budget Aide3,432
Clerk II3,432
Personnel Aide3,432
Senior Painter3,432
Coder Verifier3,432
Offset Press Operator I3,432
Statistical Aide I3,432
Accounting Clerk I3,432
Cash Clerk3,432
Welder II3,432
Field Electrician3,432
Photographer I3,432
Automotive Mechanic II3,264
Illustrator I3,264
Clerk I3,264
Painter3,264
Plumber3,264
Storekeeper I3,264
Telephone Operator3,108
Security Guard3,108
Automotive Mechanic I3,108
Driver3,108
Photostat Machine Operator3,108
Carpenter3,108
Senior Janitor3,108
Cashier Aide aisa dc2,952
Clerical Aide2,952
Messenger2,952
Carpenter Helper2,952
Janitor2,952
Laborer2,952
Groundsman-Gardener2,952

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.


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