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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.
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