Tolentino laments IRR modifying intention of laws

MANILA -- Senator Francis "Tol" Tolentino lamented anew over 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 be 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 remarked.

He added that to realize the goal of IRRs deviating from enacted laws,the Senate passed the Anti-Agricultural Economic Sabotage Act as self-executory.

The last provision of the said act states that "This Act is self-executory and shall take effect fifteen (15) days after its publication in the Official Gazette or in a newspaper of general circulation, without the need for the issuance of implementing rules and regulations."