Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City
SEVENTEENTH CONGRESS
Second Regular Session

House Bill No. 6135

Introduced by HON. DANILO E. SUAREZ

EXPLANATORY NOTE

The Attrition Act of 2005 was signed by then President Gloria Macapagal-Arroyo with the
aim of improving revenue collections from the Department of Finance, particularly the Bureau of
Internal Revenue and Bureau of Customs. The law aims to achieve 100 percent collection to have
adequate funds for its developmental programs. However, the law has not been properly
implemented by public officers in charge of supervision and administration of collection. The poor
execution of penalties for unmet targets allows incompetence, indolence, and corruption to flourish.
Hence, our recidivist officers and employees from these collection agencies.

The 1987 Constitution provides that, "the goals of the national economy are a more
equitable distribution of opportunities, income, and wealth; a sustained increase in the amount of
goods and services produced by the nation for the benefit of the people; and an expanding
productivity as the key to raising the quality of life for all, especially the underprivileged.” It is the
policy of the State to maintain peace and order, protect life, liberty and property, and promote the
general welfare of its citizens. Moreover, the State is constitutionally mandated to serve and protect
the people. Guided by these principles, this bill seeks to ensure the strict implementation of the
Attrition Act of 2005, achieve annual revenue collection targets, and punish negligent and corrupt
officials in charge of supervising collection.

In view of the foregoing, the passage of this bill is earnestly sought.

Cherny

HON. DANILO E. SUAREZ

Representative
Third District, Quezon Province


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City
SEVENTEENTH CONGRESS
Second Regular Session

House Bill no 8185

Introduced by HON. DANILO E. SUAREZ

AN ACT AMENDING REPUBLIC ACT 9335, OTHERWISE KNOWN AS THE ATTRITION
ACT OF 2005 BY INTRODUCING A PENALTY CLAUSE FOR ITS NON-
IMPLEMENTATION

Be it enacted by the Senate and House of Representatives in Congress assembled:

SECTION 1. Declaration of Policy. Republic Act No. 9335 (RA 9335), otherwise known
as the Attrition Act of 2005, declares the State policy to optimize the revenue-generation capability
and collection of the Bureau of Internal Revenue (BIR) and the Bureau of Customs (BOC) by
providing for a system of rewards and sanctions. The State shall ensure strict implementation of
this law to achieve collection goals and penalize negligent and non-complying public officials.

SEC. 2. Non-implementation as economic sabotage. Non-implementation of the provisions
of the Attrition Act of 2005 shall be considered economic sabotage. The Act shall therefore include
a penalty clause, imposing punishment on public officers carrying out supervising and managerial
functions for non-implementation of the said law.

SEC. 3. Penalties. Public officers who are remiss in implementing rewards and sanctions
based on collection performance shall be punished with imprisonment of not less than seventeen
(17) years and not more than twenty (20) years.

SEC. 4. Effectivity. This Act shall take effect fifteen (15) days after its publication in the
Official Gazette or in any two newspapers of general circulation in the Philippines, whichever

comes earlier.

Approved.