Section 18Sec./Art. 18

Tax Administration Development Fund. For the effective implementation of this Act, there is hereby created a Tax Administration Development Fund to be sourced from five percent (5%) of the increase in value-added tax collections for 1995 over that of the immediately preceding year and annually thereafter for a period of four (4) years five percent (5%) of the increase over the collection of the preceding year. Such amount which shall be retained by the Bureau of Internal Revenue shall be considered receipts automatically appropriated for the first year. Disbursements from this fund shall be subject to such rules and guidelines as may be promulgated by the Department of Finance upon recommendation of the Commissioner of Internal Revenue.

These funds shall not be used for the purchase of vehicles, the payment of salaries and incentives, creation of regular positions, and construction of buildings and offices.1a⍵⍴h! 1