AN ACT ESTABLISHING THE PHILIPPINE TAX ACADEMY

Case Overview and Summary

Summary of Republic Act No. 10143 (Philippine Tax Academy Act)

Declaration of Policy and Objectives (Section 2):
- The State aims to train, enhance, and develop capabilities of tax collectors and administrators to improve tax collection efficiency and become competent public servants.
- The State recognizes the importance of taxpayer information and education to facilitate tax compliance and improve revenue generation.
- The Act creates a specialized institution to provide education, training, and disseminate tax laws and regulations to the public.

Establishment of the Philippine Tax Academy (Sections 3-6):
- A corporate body called the "Philippine Tax Academy" is created with perpetual succession and corporate powers.
- The Academy shall serve as a learning institution for tax collectors and administrators of the government and selected private sector applicants.
- It shall handle trainings, continuing education programs, and courses for officials and personnel of the Bureau of Internal Revenue (BIR), Bureau of Customs (BOC), and Bureau of Local Government Finance (BLGF).
- It shall develop and implement a curriculum on technical aspects of tax collection, administration, and compliance, as well as career orientation and development for civil servants.
- All existing officials and personnel of the BIR, BOC, and BLGF shall undergo re-tooling and enhancement seminars and training programs conducted by the Academy.
- All applicants to these bureaus shall pass the basic courses before being hired.
- The Academy shall be located in places determined by the Department of Finance (DOF) and shall have facilities for instructive learning, workshops, housing/lodging, and other necessary facilities.

Governing Board and Executive Officers (Sections 7-9):
- The Academy shall have a Board of Trustees as its governing board, composed of representatives from the DOF (Chairperson), BIR (Vice Chairperson), BOC (Vice Chairperson), BLGF (member), and three representatives from the academe with at least five years of teaching experience.
- The Board members shall serve for a term of three years and shall be entitled to reasonable honoraria, allowance, or per diem.
- The Academy shall have separate learning institutes for the BIR, BOC, and BLGF.
- The Executive Officials shall consist of a President and three Chancellors and Vice Chancellors for the respective institutes, appointed by the Secretary of Finance for a term of three years.

Corps of Professional Instructors and Staff Appointments (Sections 10-11):
- The Academy shall be staffed by a Corps of Professional Instructors with knowledge, education, training, and experience in taxation, public finance, and revenue administration.
- Instructors shall be appointed by the Board of Trustees, following the Civil Service Law, laws, rules, and regulations on position classification and salary standardization.
- Officers, employees, or personnel of the BIR, BOC, and BLGF may be transferred to and from the Academy and their respective institutions for staffing purposes.

Authority to Enter into Agreements and Income Sources (Sections 12-13):
- The Academy may enter into consortium agreements and joint venture agreements with the University of the Philippines, public and private universities, and training institutions for curriculum development and implementation.
- All income, legacies, gifts, donations, foreign aids, and grants for the benefit of the Academy shall be exempt from all forms of taxes, fees, assessments, and other government charges.
- Legacies, gifts, and donations shall constitute a special fund called the "Tax Academy Fund," administered and disbursed by the Board of Trustees exclusively for the purposes of the Act.

Auditing, Annual Report, and Implementing Rules and Regulations (Sections 14-16):
- The books of accounts of the Academy shall be subject to periodic audit by the Commission on Audit.
- The Academy shall render an annual report of its activities, accomplishments, and recommendations to the President, Secretary of Finance, and the Committee on Ways and Means of both Houses of Congress.
- The Secretary of Finance, in coordination with the Commissioners of the BIR and BOC, and the Executive Director of the BLGF, in consultation with representatives from the academe, shall issue the implementing rules and regulations within 90 days from the effectivity of the Act.

Separability Clause, Repealing Clause, and Effectivity (Sections 17-19):
- If any section or provision of the Act is declared unconstitutional or invalid, the other sections or provisions not affected shall continue to be in full force and effect.
- All laws, decrees, orders, rules and regulations, policies, programs, or parts thereof inconsistent with the provisions of the Act are hereby repealed, amended, or modified accordingly.
- The Act shall take effect 15 days after its complete publication in the Official Gazette or in at least two newspapers of general circulation.