They said higher fiscal authorities should first come out with a scientific and sure-fire formula in formulating their annual collection target before implementing the LAL as suggested by Sen. Juan Ponce Enrile, a master of taxation graduate from Harvard University.

They added that Congress and Malacañang should heed Enrile’s advice for a thorough review of budgetary targets of both the BIR and the Bureau of Customs (BoC) before the LAL is enforced.

Under the LAL, officials and examiners of the BIR and BoC would be either dismissed or demoted if they fail to meet their individual collection assignments.

Those who meet or exceed their targets will be rewarded with cash and promotions.

Enrile had claimed that the LAL is unfair to Revenue and Customs officials and their families because, oftentimes, the goal set for the two agencies were unrealistic.

The lawmaker also cited the lack of personnel, unfavorable economic conditions, and wrong assumptions of the real growth of gross domestic product as the cause of the unrealistic targets.

"The revenue targets could be based merely on estimates or hunches with no real basis, thus, subjecting revenue officials and employees to the whims of those who set the targets," he said.

Enrile surmised that the targets might have been set too high in order to justify the mass dismissal of BIR and Customs personnel and their replacement by new ones.

He said such a move could wreak havoc on the BIR and BoC as they would be rid of experienced workers, adding that it was not the intention of the LAL.

Enrile cited the collection of value-added tax on imported petroleum products which was credited to the BoC but included in the BIR’s collection goal last year.