ABAKADA, petitioners VS PURISIMA, respondents

petition for prohibition seeks to prevent respondents from implementing and enforcing Republic Act
9335 (Attrition Act of 2005)

FACTS:
RA 9335 was enacted to optimize the revenue-generation capability and collection of the Bureau of
Internal Revenue and Bureau of Customs. RA 9335 intends to encourage BIR and BOC officials and
employees to exceed their revenue targets by providing system of rewards through creation of
Rewards and Incentive Fund and Revenue Performance Evaluation Board. It covers all officials and
employees of BIR and BOC with at least six months of service, regardless of employment status

The Department of Finance, Dep. of budget and management, national economic development
authority, BIR, BOC and Civil Service Commission were tasked to promulgate and issue
implementing rules and regulations of RA 9335 to be approved by a Joint Congressional Oversight
Committee created for such purpose

The petitioners, invoking their right as taxpayers filed this petition challenging the constitutionality of
Ra 9335. They claim that limiting the scope of the system of rewards and incentives to only officials
and employees of the BIR and BOV violates the constitutional guarantee of equal protection.
Petitioners asserts that the law unduly delegates the power to fix revenue targets to the President as
it lacks a sufficient standard. The creation of the Congressional oversight committee permits
legislative participation in the implementation and enforcement of the law

ISSUE:
W/N the creation of the joint congressional committee violates the doctrine of separation of powers

1. Yes, RA 9335 is constitutional, except for Section 12 of RA 9335:"There is hereby created a Joint
Congressional Oversight Committee composed of seven Members from the Senate and seven
Members from the House of Representatives. The Members from the Senate shall be appointed by
the Senate President, with at least two senators representing the minority. The Members from the
House of Representatives shall be appointed by the Speaker with at least two members representing
the minority. After the Oversight Committee will have approved the implementing rules and
regulations (IRR) it shall thereafter become functus officio and therefore cease to exist." The congress
arrogated judicial power unto itself, a power exclusively vested by the Constitution

2. Yes, the joint congressional oversight committee in RA 9335 was created for purpose of approving
the implementing rules and regulations formulated by ODF, DBM, NEDA, BIR, BOC, and CSC. From
the moment the law becomes effective any provision of law that empowers congress or any of its
members to enforce a law violated the principle of separation of powers. Under this principle, a
provision that requires congress or its members to approve the implementing rules of a law after it
has already taken effect shall be unconstitutional.