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SENATE 
S.B. NO. 
I365 
Introduced by Senator Ralph G. Recto 
EXPLANATORY NOTE 
It is the policy of the State to develop and enhance our human resources. 
In particular, in this era of globalization, it is of utmost interest for the country to 
educate, train, ;mold, and develop our tax collectors and administrators to 
become effective and efficient public servants and bread winners. 
Taxes are the lifeblood of the government. The increasing needs of a 
growing population and the pursuit of socio-economic development necessitate 
a substantial rise in tax collection. 
Unfortunately, our tax effort in relation to 
Gross Domestic Product (GDP) has been declining, i.e., from 16.3% in 1995, 16.9% 
in 1996, down to^ only 12.3% in 2002 and 2003. 
It has alsoi been noted that our tax collectors, being bread winners, should 
be given due importance, particularly in this era of rapid transformation and 
technological change. They should be equipped with the requisite knowledge, 
training, skills, and expertise in tax collection, including moral fitness and work 
ethics. 
It is ironic that we have many institutes or academies that provide 
specialized training in the various aspect of public service, such as: Local 
Executive Academy, Judiciary Academy, Tourism Academy, Philippine Military 
Academy, Philidpine National Police Academy but we do not have a Tax 
Institute or Taxi Academy to train and develop our tax collectors and 
administrators. 
It is therefore urgent that we create a Tax Academy or Tax Institute that 
will be staffed by a corps of professional lecturers in; the fields of taxation, 
finance, and revenue administration, among others, to provide the basic 
theoretical construct and experiential knowledge to prospective and incumbent 
revenue collectors and administrators. 
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It is envisioned that in the long run, this will contribute to enhanced tax 
collection efficiency and tax administration. Thus, this will help raise our tax effort 
and arrest our growing budget deficit. 
Passage of this bill is therefore earnestly 


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13th CONGRESS OF THE REPUBLIC 
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First Regular Session 
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OF 
THE PHILIPPINES 
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SENATE 
1365 
S. BILL NO. 
Introduced by Senator Ralph G. Recto 
AN ACT 
CREATING THE PHILIPPINF TAX ACADEMY, DEFINING ITS POWERS AND 
FUNCTIONS, APPROPRIATING FUNDS THEREFOR AND FOR OTHER PURPOSES 
Be if enacted by the Senate and House of Representatives of the 
Philippines in Congress assembled: 
Section 1'. Short rifle. -This Act shall be known as the "Philippine Tax 
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Academy Act.'; 
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Section 2. Declaration of Policy. -It is hereby declared to be the 
policy of the State to encourage, train, mold, and develop our tax 
collectors and 1 administrators to become effective' and efficient public 
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servants for theinational interest. 
It is likewise the policy of the State to enhance and develop our 
human resources, particularly in the field of tax administration by creating 
a specialized !institution that will provide them with the appropriate 
education, trading, skills, and values. 
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Section 3j The Philippine Tax Academy. - There is hereby created a 
Philippine Tax Academy, which shall be a separate component unit of the 
Department of Finance and shall operate under its administration, 
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supervision and control. 
Section 4. Purpose. - The Philippine Tax Academy shall serve as the 
training school for tax collectors and administrators. For this purpose, it 
shall provide and implement a curriculum for tax collectors and 


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mandate. 
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improvement of the Philippine Tax Academy shall be included in the 
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General Appropriations Act and every year thereafter under the program 
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of the Department of Finance. 
Section 10. Audifing. - The book of accounts of the Philippine Tax 
Academy shal be subject to periodic audit by the Commission on Audit. 
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Section 11. Annual Reporf. - The Philippine Tax Academy shall 
render to the President of the Philippines and the Secretary of Finance an 
annual report of its activities, accomplishments, and ,recommendations. 
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Section 2. Repealing Clause. - All laws, decrees, orders, rules and 
regulations, p licies, programs or parts thereof, that are inconsistent with 
any of the provisions of this Act, are hereby repealed, amended or 
modified accordingly. 
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Section 13. Sepurabilify Clause. - If for any reason, any section or 
provision of this Act is declared to be unconstitutional or invalid, the other 
sections or provisions hereof which are not affected hereby, shall continue 
in full force and effect. 
Section 14. Effecfivify. - This Act shall take effect fifteen (15) days 
after its complete publication in the Official Gazette or in at least two (2) 
newspapers of general circulation, whichever comes earlier. 
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Approved,