BUREAU OF CUSTOMS EMPLOYEES ASSOCIATION (BOCEA) v. HON. MARGARITO B. TEVES G.R. No. 181704, !"!#$!% &, '011 R.A.

No. 9335, otherwise known as the Attrition Act of 2005 and its IRR are constitutional. Former President Gloria Macapagal-Arroyo enacted R.A. No. 9335, otherwise nown as the Attrition Act o! "##5 to optimi$e the re%en&e-generation capa'ility and collection o! the (&rea& o! )nternal Re%en&e *()R+ and the (&rea& o! ,&stoms *(-,+. .he law intends to enco&rage ()R and (-, o!!icials and employees to e/ceed their re%en&e targets 'y pro%iding a system o! rewards and sanctions thro&gh the creation o! a Rewards and )ncenti%es F&nd *F&nd+ and a Re%en&e Per!ormance 0%al&ation (oard *(oard+. )t co%ers all o!!icials and employees o! the ()R and the (-, with at least si/ months o! ser%ice, regardless o! employment stat&s. ,ontending that the enactment and implementation o! R.A. No. 9335 are tainted with constit&tional in!irmities in %iolation o! the !&ndamental rights o! its mem'ers, petitioner (&rea& o! ,&stoms 0mployees Association *(-,0A+, directly !iled the present petition 'e!ore this ,o&rt against respondents. )n essence, (-,0A contends that R.A. No. 9335 and its )RR *1+ gi%es an &nd&e delegation o! legislati%e power to the (oard2 *"+ %iolates the rights o! (-,0A3s mem'ers to4 *a+ e5&al protection o! laws, *'+ sec&rity o! ten&re and *c+ d&e process 'eca&se R.A. No. 9335 and its )RR &nd&ly discriminates against ()R and (-, employees as compared to employees o! other re%en&e generating go%ernment agencies which are not s&'6ect to attrition, *"+ that the assailed law 'eca&se it in!licts p&nishment &pon a partic&lar gro&p or class o! o!!icials and employees witho&t trial. .his is e%ident !rom the !act that the law con!ers &pon the (oard the power to impose the penalty o! remo%al &pon employees who do not meet their re%en&e targets. HEL ( P!)*)*o+ ISMISSE .

Delegation of Legislative power )n A'a ada, the ,o&rt held,

.wo tests determine the %alidity o! delegation o! legislati%e power4 *1+ the completeness test and *"+ the s&!!icient standard test. A law is complete when it sets !orth therein the policy to 'e e/ec&ted, carried o&t or implemented 'y the delegate. )t lays down a s&!!icient standard when it pro%ides ade5&ate g&idelines or limitations in the law to map o&t the 'o&ndaries o! the delegate3s a&thority and pre%ent the delegation !rom r&nning riot. .o 'e s&!!icient, the standard m&st speci!y the limits o! the delegate3s a&thority, anno&nce the legislati%e policy and identi!y the conditions &nder which it is to 'e implemented.

RA 7No.8 9335 ade5&ately states the policy and standards to g&ide the President in !i/ing re%en&e targets and the implementing agencies in carrying o&t the pro%isions o! the law. )n s&m, the ,o&rt !inds that R.A. No. 9335, read and appreciated in its entirety, is complete in all its essential terms and conditions, and that it contains s&!!icient standards as to negate (-,0A3s s&pposition o! &nd&e delegation o! legislati%e power to the (oard. Equal protection of the laws 05&al protection simply pro%ides that all persons or things similarly sit&ated sho&ld 'e treated in a similar manner, 'oth as to rights con!erred and responsi'ilities imposed. (oth the ()R and the (-, are '&rea&s &nder the 9-F. .hey principally per!orm the special !&nction o! 'eing the instr&mentalities thro&gh which the :tate e/ercises one o! its great inherent !&nctions ; ta/ation. )nd&'ita'ly, s&ch s&'stantial distinction is germane and intimately related to the p&rpose o! the law. <ence, the classi!ication and treatment accorded to the ()R and the (-, &nder RA 7No.8 9335 !&lly satis!y the demands o! e5&al protection. Moreo%er, RA 7No.8 9335 in no way %iolates the sec&rity o! ten&re o! o!!icials and employees o! the ()R and the (-,..he g&arantee o! sec&rity o! ten&re only means that an employee cannot 'e dismissed !rom the ser%ice !or ca&ses other than those pro%ided 'y law and only a!ter d&e process is accorded the employee. )n the case o! RA 7No.8 9335, it lays down a reasona'le yardstic !or remo%al *when the re%en&e collection !alls short o! the target 'y at least =.5>+ with d&e consideration o! all rele%ant !actors a!!ecting the le%el o! collection. .his standard is analogo&s to ine!!iciency and incompetence in the per!ormance o! o!!icial d&ties, a gro&nd !or disciplinary action &nder ci%il ser%ice laws. .he action !or remo%al is also s&'6ect to ci%il ser%ice laws, r&les and reg&lations and compliance with s&'stanti%e and proced&ral d&e process. R.A. No. 9335 is not a bill of attainder A 'ill o! attainder is a legislati%e act which in!licts p&nishment on indi%id&als or mem'ers o! a partic&lar gro&p witho&t a 6&dicial trial. 0ssential to a 'ill o! attainder are a speci!ication o! certain indi%id&als or a gro&p o! indi%id&als, the imposition o! a p&nishment, penal or otherwise, and the lac o! 6&dicial trial R.A. No. 9335 does not possess the elements o! a 'ill o! attainder. )t does not see to in!lict p&nishment witho&t a 6&dicial trial. R.A. No. 9335 merely lays down the gro&nds !or the termination o! a ()R or (-, o!!icial or employee and pro%ides !or the conse5&ences thereo!. .he democratic processes are still !ollowed and the constit&tional rights o! the concerned employee are amply protected.