Add TAGS to your laws to easily locate them or to build your SYLLABUS.
Please SIGN IN to use this feature.
[REPUBLIC ACT NO. 6404, (1971-10-04)](
Highlight important law provisions.
Please SIGN IN to use this feature.

[ REPUBLIC ACT NO. 6404, October 04, 1971 ]


Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled:

SECTION 1. Any provision of existing law to the contrary notwithstanding, the annual rates of salaries as previously prescribed for the officials and employees in the National Accounting Service of the Budget Commission as well as the department chief accountants, chief accountants, accountants, bookkeepers, supervising accounting clerks, and all other personnel holding position items in the accounting group provided in the appropriations for National Government agencies are hereby Standardized and adjusted so that those who occupy the following existing positions with their corresponding salary ranges shall receive the salaries within the new salary ranges hereinbelow provided:

  Existing Salary Range (Minimum) Ranges (Maximum) New Salary Range (Minimum) Ranges (Maximum)
(a) Chief National Accountant R-65 (14,532-17,724) R-70 (18,636-22,728)
(b) Chief Accounting Systems Analyst R-60 (11,328-13,824) R-66 (15,264-18,636)
(c) Chief Accounting Supervisor R-60 (11,328-13,824) R-66 (15,264-18,636)
(d) Supervising Chief Accountant II R-57 (9,756-11,904) R-64 (13,824-16,860)
(e) Department Chief Accountant III R-59 (10,776-13,152) R-64 (13,824-16,860)
(f) Chief Accountant IV R-57 (9,756-11,904) R-62 (12,516-15,264)
(g) Department Chief Accountant II R-57 (9,756-11I904) R-62 (12,516-15,264)
(h) Supervising Chief Accountant I R-53 (7,992-9,756) R-62 (12,516-15,264)
(i) Assistant Chief Accounting Supervisor R-54 (8,400-10,260) R-62 (12,516-15,264)
(j) Supervising Accounting Systems Analyst R-54 (8,400-10,200) R-62 (12,516-15,264)
(k) Chief Accountant III R-55 ( 8,832-10,776) R-60 (11,328-13,824)
(l) Department Chief Accountant R-55 (8,832-10,776) R-60 (11,328-13,824)
(m) Assistant Department Chief Accountant III R-53 (7,992-9,756) R-58 (10,260-12,516)
(n) Assistant Chief Accountant IV R-51 (7,236-8,832) R-56 (9,288-11,328)
(o) Assistant Department Chief Accountant II R-51 (7,236-8,832) R-56 (9,288-11,328)
(p) Chief Accountant II R-51 (7,236-8,832) R-56 (9,288-11,328)
(q) Senior Accounting Systems Analyst R-49 (6,552-7,992) R-54 (8,400-10,260)
(r) Assistant Chief Accountant III R-48 (6,240-7,608) R-53 (7,992-9,756)
(s) Chief Accountant I R-48 (6,240-7,608) R-53 (7,992-9,756)
(t) Assistant Department Chief Accountant I R-48 (6,240-7,608) R-53 (7,992-9,756)
(u) Supervising Accountant R-48 (6,240-7,608) R-53 (7,992-9,756)
(v) Cost Accountant R-47 (5,928-7,236) R-52 (7,608-9,288)
(w) Accounting Systems Analyst III R-45 (5,376-6,552) R-50 (6,888-8,400)
(x) Accountant III R-45 (5,376-6,552) R-50 (6,888-8,400)
(y) Senior Accounts Analyst II R-45 (5,376-6,552) R-50 (6,888-8,400)
(z) Accounting Systems Analyst II R-43 (4,860-5,928) R-48 (6,240-7,608)
(aa) Accountant II R-43 (4,860-5,928)


(bb) Senior Accounts Analyst I R-43 (4,860-5,928) R-48 (6,240-7,608)
(cc) Accounting Systems Analyst I R-41 (4,404-5,376) R-46 (5,640-6,888)
(dd) Accountant I R-41 (4,404-5,376) R-46 (5,640-6,888)
(ee) Account Analyst R-41 (4,404-5,376) R-46 (5,640-6,888)
(ff) Bookkeeper II R-39 (3,984-4,860) R-44 (5,112-6,240)
(gg) Supervising Accounting Clerk R-39 (3,984-4,860) R-44 (5,112-6,240)
(hh) Bookkeeper I R-37 (3,612-4,404) R-42 (4,632-5,640)
(ll) Supervising Cost Accounting Aide R-37 (3,612-4,404) R-42 (4,632-5,640)

Provided, That any new appointment to be issued for the positions stated in items (a) to (mm) shall be based on the corresponding step in the new salary range: And provided, further, That no official or employee shall be given an increase in salary as fixed in this Act, which in effect will exceed the salary of his immediate superior.

SEC. 2. Except those officials and employees to occupy the positions above-stated, by virtue of an original. appointment or a promotional appointment to a higher position where a new appointment has to be issued and approved by the authorities concerned, the incumbents actually holding the positions above-stated shall continue to occupy their respective positions and receive the adjusted salary rates as provided in this Act without the necessity of issuing a new appointment.

SEC. 3. Officials and employees in the accounting group who are actually receiving higher rates of salary than those of similar positions fixed in Section one of this Act consequent to the provisions in the respective special laws pertaining to their agencies, shall continue to occupy their positions and receive the corresponding salary rates fixed in the special laws concerned.

SEC. 4. Such sums as may be necessary to cover the salary differentials of the officials and employees provided in Section one hereof are hereby appropriated out of any funds in the National Treasury not otherwise appropriated.  For subsequent fiscal years, appropriation to cover the salaries as herein fixed shall be provided in the annual General Appropriations Act.

SEC. 5. All Acts, executive orders, administrative orders, rules and regulations or parts thereof inconsistent with any of the provisions of this Act, are hereby repealed or modified accordingly.

SEC. 6. This Act shall take effect upon its approval.

Approved, October 4, 1971.