This case has been cited 1 times or more.
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2011-12-06 |
VILLARAMA, JR., J. |
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| In addition, the essence of due process is simply an opportunity to be heard, or as applied to administrative proceedings, a fair and reasonable opportunity to explain one's side.[39] BOCEA's apprehension of deprivation of due process finds its answer in Section 7 (b) and (c) of R.A. No. 9335.[40] The concerned BIR or BOC official or employee is not simply given a target revenue collection and capriciously left without any quarter. R.A. No. 9335 and its IRR clearly give due consideration to all relevant factors[41] that may affect the level of collection. In the same manner, exemptions[42] were set, contravening BOCEA's claim that its members may be removed for unattained target collection even due to causes which are beyond their control. Moreover, an employee's right to be heard is not at all prevented and his right to appeal is not deprived of him.[43] In fine, a BIR or BOC official or employee in this case cannot be arbitrarily removed from the service without according him his constitutional right to due process. No less than R.A. No. 9335 in accordance with the 1987 Constitution guarantees this. | |||||