Tolentino

Tolentino laments IRR modifying intention of laws 

February 13, 2024 People's Journal 130 views

SENATOR Francis “Tol” Tolentino lamented anew the changed intentions of laws enacted in Congress in the Implementing Rules and Regulation (IRR) issued by administrative agencies tasked to craft it.

At the deliberation of proposed Passive Income and Financial Intermediary Taxation Act (PIFITA) in the Senate Committee on Ways and Means on Monday, Tolentino asked the Bureau of Internal Revenue (BIR) whether it can implement the mentioned measure without the IRR.

“A lot of our laws has been modified, reconfigured, mutated by IRR. There is only one lawmaking body— the Congress of the Philippines. Is the BIR ready to implement a law without IRR coming from your part?” Sen. Tol inquired.

The BIR officials affirmed that it can implement PIFITA without the IRR.

“If it is so stated by the legislative, then it can implemented,” BIR representative Atty. Nelsie Arcolas said.

Sen. Tol’s sentiments come from numerous cases wherein the IRR of certain laws such as the Milk Code, deviated from the law’s intent.

“It would be clear that the intent of the Congress is to have an air tight law and have it implemented without delegating it into an administrative agency similar to BIR the power to modify and to enact regulations which would sometimes would be contrary to law,” the senator said.

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