FIFTEENTH CONGRESS )
REPUBLIC OF THE PHILIPPINES —)
FIRST REGULAR SESSION )

HOUSE OF REPRESENTATIVES

Introduced by Representative Rufus B. Rodriguez and
Representative Maximo B. Rodriguez, Jr.

House Bill No. 1413
EXPLANATORY NOTE
Section 27, Article II of the 1987 Constitution provides that:
“SEC.27. The State shall maintain honesty and

integrity in the public service and take positive and
effective measures against graft and corruption.”

This bill aims to eradicate the mendacious practice of corrupt
government officials of hiding their wealth through manipulation of feigned
income tax retums. The proposed measure requires the Secretary of Finance
to publish the income tax returns of all elective and appointive government
officials. This is in consonance with the government's policy of transparency

and full disclosure to promote integrity and honesty in the public service.

Likewise, the proposed bill shall provide a continuing instrument of
reform to develop high moral values among government officials and to
realize the mandate of the Constitution that a public office is a public trust and

that public officers owe utmost allegiance to the people.

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

“ify

RUFYS B. RO!

“MW

EZ

MAXIMO B. RODRIGUEZ, JR.


FIFTEENTH CONGRESS )
REPUBLIC OF THE PHILIPPINES _)
FIRST REGULAR SESSION )

HOUSE OF REPRESENTATIVES

Introduced by Representative Rufus B. Rodriguez and
Representative Maximo B. Rodriguez, Jr.

1413

House Bill No.

AN ACT
REQUIRING THE DEPARTMENT OF FINANCE TO PUBLISH THE INCOME
TAX RETURNS OF ALL ELECTIVE AND APPOINTIVE PUBLIC OFFICIALS

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

SECTION 1. Declaration of Policy. ~ It is hereby declared the policy
of the State to maintain honesty and integrity in the public service and take
positive and effective measures against graft and corruption. Toward this end,
the State shall adopt and implement a policy of full public disclosure in the
government to safeguard public interest.

SEC. 2. Coverage. - This Act shall apply to all elective and appointive
government officials of all departments, bureaus and agencies of the
government including local government units, government-owned and
controlled corporations and government financial institutions

SEC. 3. Mandatory Publication. - The Secretary of Finance, through
the Commissioner of Internal Revenue, shall publish the income tax returns
(ITRs) of all elective and appointive public officials within sixty (60) days from
the last day of filing of such ITR covering the income for the preceding taxable
year.

SEC. 4. Appropriation. - The amount necessary for the
implementation of this Act shall be charged to the appropriations of the
Department of Finance. Thereafter, such sum as may be needed for its
continued implementation shall be included in the annual General
Appropriations Act.

SEC. 5. Implementing Rules and Regulations. - The Secretary of
Finance, in coordination with the Commissioner of Internal Revenue shall,
within ninety (90) days from the approval of this Act, promulgate the rules and
regulations as may be necessary for the effective implementation of this Act.

SEC. 6. Effectivity. - This Act shall take effect fifteen (15) days after
its publication in at least two (2) national newspapers of general circulation.

Approved.