Section 6
SEC. 6. A new Section is added to Chapter 11 of Title XII of the National Internal Revenue Code to read as follows: "SEC. 345-A. Allotment for the Bureau of Internal Revenue.— An amount equivalent to five percent of the excess of actual collections of national internal revenue taxes over the collection goal shall accrue to the special fund of the Bureau of Internal Revenue and shall be treated as receipts automatically appropriated. Said amount shall be utilized as incentive bonus for revenue personnel, purchase of necessary equipment and facilities for the improvement of tax administration, as approved by the Commissioner: Provided, That the President may, upon recommendation of the Commissioner, direct that the excess be credited to a Special Account in the National Treasury to be held in reserve available for distribution as incentive bonus in subsequent years. The Minister of Finance is hereby authorized to transfer from the Treasury an amount equivalent to the percentage as herein fixed and to remit the same direct to the Bureau of Internal Revenue under such regulations as may be promulgated by the Minister of Finance."