Escudero belied Teves' claim that he agreed to the half-year coverage of the law, saying that he has already sent Teves the committee's official stand through a letter on the implementation of Republic Act 9504.

RA 9504 scraps the income tax on minimum wage earners while increasing tax exemptions for other employees.

"The Congressional Oversight Committee maintains its firm belief that the law must be made retroactive starting January 2008. During the last meeting I had with Secretary Teves, I told him about the committee's position and we agreed to let the courts decide on the matter," Escudero said.

In a letter dated September 16, Escudero and Congressman Exequiel Javier, Chairman of the Congressional Oversight Commitee on Comprehensive Tax Reform Program (CTRP), maintained that RA 9504 is a social legislation intended to provide reflief to the plight of minimum wage earners or low income taxpayers.

In a radio interview, Javier said: "We want the whole of 2008 ang exemption."

The committee said there is no such thing as a half taxable year, pointing out as basis the court ruling on Umali v. Estanislao and Ingall v. Trinidad cases.