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Abakada Guro Party List vs.

Purisima
562 SCRA 251
Doctrine of the Case: "Public interest," "justice and equity," "public
convenience and welfare" and "simplicity, economy and welfare"
may be considered as sufficient standards even if the law itself does
not provide for the standards.
Facts: Republic Act 9335 was enacted. The said law is intended to
encourage BIR and BOC officials and employees to exceed their revenue
targets by providing a system of rewards and sanctions through the creation
of a Rewards and Incentives Fund and a Revenue Performance Evaluation
Board.
The Petitioners, among others, 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, insofar as granting the President the power
to fix revenue targets, constitutional and valid
Ruling: RA 9335 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. Thus, it is valid and constitutional.
Revenue targets are based on the original estimated revenue collection
expected respectively of the BIR and the BOC for a given fiscal year as
approved by the Development Budget and Coordinating Committee and
stated in the Budget of Expenditures and Sources of Financing submitted by
the President to Congress. Thus, the determination of revenue targets does
not rest solely on the President as it also undergoes the scrutiny of the DBCC.
Also, the Court have recognized the following as sufficient standards: "public
interest," "justice and equity," "public convenience and welfare" and
"simplicity, economy and welfare."

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