Attrition Act of 2005, Republic Act No. 9335 (Philippines)

The Act established a Rewards and Incentives Fund to be sourced from the collection of the Bureau of Internal Revenue (BIR) and Bureau of Customs (BOC) in excess of their respective revenue targets of the year. It also established the Revenue Performance Evaluation Board in the BIR and BOC, as well as its powers and functions. 

The Act further provides for the liability of officials, examiners and employees of the BIR and the BOC who are guilty of negligence, abuses or acts of malfeasance or misfeasance with respect to the Act.