Revenue Performance Evaluation Board.
Section 6
SEC. 6. Revenue Performance Evaluation Board. - There is hereby created a Revenue Performance Evaluation Board in the BIR and BOC, hereinafter referred to as the Board, each which shall be composed of the Secretary of the Department Finance (DOF) or his/her Undersecretary as the Chairman, Secretary of the Department of Budget and Management (DBM) or his/her Undersecretary; the Director General of the National Economic and Development Authority (NEDA) or his/her Deputy Director General; and as nonvoting members the Commissioners of the BIR and the BOC, or their Deputy Commissioners; two representatives from the rank-and-file employees; and a representative from the officials, both of whom will be duly nominated by their respective recognized organization.SEC. 7. Powers and Functions of the Board. - The Board the agency shall have the following powers and functions: To prescribe the rules and guidelines for the allocation, contribution and release of the Fund due to the agency as provided in Sections 4 and 5 of this Act: Provided, That the rewards under this Act may also take the form of nonmonetary benefits; To set the criteria and procedures for removing from service officials and employees whose revenue collection falls out of the target by at least seven and half percent (7.5 %), a due consideration of all relevant factors affecting the level collection as provided in the rules and regulations promulgated under this Act, subject to civil service laws, rules and regulations compliance with substantive and procedural due process: Provided, That the following exemptions shall apply: Where the district or area of responsibility is newly-created, not exceeding two years in operation, and has no historical record of collection performance that can be used as basis for evaluation; and Where the revenue or customs official or employee is a recent transferee in the middle of the period under consideration unless the transfer was due to nonperformance of revenue targets or potential nonperformance of revenue targets: Provided, however, That when the district or area of responsibility covered by revenue or customs officials or employees has suffered from economic difficulties brought about by natural calamities or force majeure or economic causes as maybe determined by the Board, termination shall be considered only after careful and proper review by the Board. To terminate personnel in accordance with the criteria adopted in the preceding paragraph: Provided, That such decision shall be immediately executory: Provided, further, That the application of the criteria for the separation of an official or employee from service under this Act shall be without prejudice to the application of other relevant laws on accountability of public officers and employees, such as the Code of Conduct and Ethical Standards of Public Officers and Employees and the Anti-Graft and Corrupt Practices Act; To prescribe a system for performance evaluation; To perform such other functions as are necessary or incidental to its mandated functions, including the issuance of rules and regulations for the proper conduct of its functions; and To submit an annual report to the Congress.