ARTICLE 6, SECTION 1 THE LEGISLATIVE DEPARTMENT

ABAKADA GURO PARTY LIST vs PURISIMA

G.R. No. 1667515 AUGUST 14, 2008

CORONA, J.

POINT OF THE CASE:

There is a sufficiency of standard for a permissible valid delegation of power when the standard specifies
the limits of the delegate’s authority, announce the legislative policy and identify the conditions under
which it is to be implemented.

FACTS:

Petitioners, invoking their right as taxpayers filed the petition challenging the constitutionality of RA 9335,
a tax reform legislation.

Petitioners assert that the law unduly delegates the power to fix revenue targets to the President as it
lacks a sufficient standard on that matter. While Section 7(b) and (c) of RA 9335 provides that BIR and
BOC officials may be dismissed from the service if their revenue collections fall short of the target by at
least 7.5%, the law does not, however, fix the revenue targets to be achieved. Instead, the fixing of
revenue targets has been delegated to the President without sufficient standards. It will therefore be easy
for the President to fix an unrealistic and unattainable target in order to dismiss BIR or BOC personnel.

ISSUE:

Whether or not RA 9335 unduly delegates the power to fix revenue targets to the President as it lacks a
sufficient standard on that matter.

RULING:

No, RA 9335 does not unduly delegate power to fix revenue targets to the President because it
adequately states the policy and standards to guide the President in fixing revenue targets and the
implementing agencies in carrying out the provisions of the law.