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271059/271347/E-02472/E-04036 Representative Edcel C. Lagman, substituted by Albay First District Representative Krisel B. Lagman, et al. Vs. The Congress of the Philippines, et al./Aquilino “Koko” Pimentel III and Pantaleo “Bebot” Alvarez Vs. Lucas P. Bersamin, in his capacity as executive secretary, and Amenah F. Pangandaman, in her capacity as secretary of the Department of Budget and Management/Filipinos for Peace, Justice and Progress Movement, Inc. (FPJPM), represented by its president and chairperson, Joseph F. Cadsawan, and Gloria T. Puzon, chapter Officer Vs. The House of Representatives, et al./Edgar R. Erice and Leila De Lima Vs. The Senate of the Philippines, et al. — Official PDF

271059/271347/E-02472/E-04036 — Promulgated October 7, 2026 · 2026 · Supreme Court 2026 / Decision or signed resolution

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DIGITAL P. 97 / 121
Decision 97 G.R. Nos. 271059, 271347, E-02472 and E-04036 stakeholders. It shall be administered by the Bureau of Fisheries and Aquatic Resources as a special account in any government financial institution. ., It shall be fonded fi"om administrative fines and penalties imposed under this Code, from the proceeds of the stzle offorfeited fish, fishing gears, paraphernalia and.fishing vessels, and contributions in the form of endowments, grants and donations to the fund, which shall be exempted from donor and other taxes, charges or fees imposed by the zovernmentr.1 • • Bureau of Customs - Rewards and SECTION 4. Rewards and Incentives Fund. - Incentives Fund400 A Rewards and Incentives Fund, hereinafter referred to as the Fund, is hereby created, to be sourced from the collection of the BIR and the BOC in excess of their respective revenue targets of the year, a~ detennined by the Development Budget and Coordinating Committee (DBCC), 111 the following percentages: Excess of Collection Percent(%) of the Over the Revenue Excess Collection to Targets . , Accrue to the Fund 30% or below 15% More than 30% 15% of the first 30% plus 20% of the remammg excess. The Fund shall be deemed automatically appropriated the year immediately following the year when the revenue collection target was exceeded and shall be released on the same fiscal vear. Department of Information & Communications Technolo!!V Office of the Secretary - SECTION J 7. Free Public Internet· Access Spectrum Users Fee401 Fund. -There is hereby created a Free Public Internet Access Fund (FP!AF) •under the management of the DJCT to provide financing for the implementatioµ of the Program. The FPIAF shall be funded out of the Spectrum Users Fees collected by the NTC and other sources to be identified by the Department of Budget and Management. Dcnartment of the Interior & Local Government 400 Republic Act No. 9335 (2005), sec. 4. Sourced from fifteen percent (15%) of the collection of BOC in • • excess of its revenue targets. , 4o1 Republic Act No. 10929 (2017), sec. 17. The "'Free Public Internet Access Fund" is sourced from the Spectrum Users Fees collected by the National Telecommunication Commission.