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Concept of Public Accountability The equal protection clause recognizes a valid classification, that is, a classification
R.A. 9335 was enacted to optimize the revenue- that has a reasonable foundation or rational basis and not arbitrary.
generation capability and collection of the Bureau of
ABAKADA Internal Revenue (BIR) and the Bureau of Customs Moreover, the Court has recognized the following as sufficient standards: “public
guro party list (BOC) interest,” “justice and equity,” “public convenience and welfare” and “simplicity,
vs The law intends to encourage BIR and BOC officials and economy and welfare.”33 In this case, the declared policy of optimization of the
Purisima employees to exceed their revenue targets by revenue-generation capability and collection of the BIR and the BOC is infused
providing a system of rewards and sanctions through with public interest.
the creation of a Rewards and Incentives Fund (Fund)
and a Revenue Performance Evaluation Board (Board).
The heirs may no longer prosecute the deceased protestee's counter-claim for
Abeja Public office is personal to the incumbent and is not a damages against the protestant for that was extinguished when death terminated
vs property which passes to his heirs." his right to occupy the contested office

While the right to public office is personal and exclusive to the public officer, and
De Castro Election protest is not purely personal and exclusive election protest is not purely personal and exclusive to the protestant or to the
vs to the protestant or to the protestee. protestee such that the death of either would oust the court of all authority to
COMELEC continue the protest proceedings.

A public office is not a contract contrary to how A statute operates prospectively only and never retroactively, unless the
Segovia viewed it in his abandoned theory. legislative intent to the contrary is made manifest either by the express terms of
Segovia the statute or by necessary implication. The same rule is followed by the courts
Vs Statute only works prospectively. Terms of the with reference to public offices. Though there is no vested right in an office, which
Noel statute should provide the grounds of the may not be disturbed by legislation, yet the incumbent has, in a sense, a right to
incumbent’s dismissal. Segovia is still reinstated. his office. If that right is to be taken away by statute, the terms should be clear in
which the purpose is stated
The NCC is an office performing executive functions since one of its mandate is
to implement national policies. Moreover, the said office was established by
Laurel Who are public Officers virtue of an executive order. It is clear that the NCC performs sovereign
vs functions, hence it is a public office. Since petitioner is chair of the NCC, he is
Desierto therefore a public officer. The fact that the NCC was characterized by EO 128 as
an 'ad-hoc body' make it less of a public office. Finally, the fact that the
petitioner did not receive any compensation during his tenure is of no
consequence since such is merely an incidence and forms no part of the office.
Libel made by a Private Citizen: Defense of being Rivera cannot be considered a public officer. Being a member of the market
Public officer is not tenable committee did not vest upon him any sovereign function of the government, be it
legislative, executive or judicial. As reasoned out by the CA, the operation of a
public market is not a governmental function but merely an activity undertaken
by the city in its private proprietary capacity. Furthermore, Rivera's membership
in the market committee was in representation of the association of market
vendors, a non-governmental organization belonging to the private sector.