AN ACT AMENDING
THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED,
AND FOR OTHER
PURPOSES
TITLE X
STATUTORY
OFFENSES AND PENALTIES
CHAPTER III
PENALTIES
IMPOSED ON PUBLIC OFFICERS
SEC.
269. Violations Committed by Government Enforcement Officers. - Every
official, agent, or employee of the Bureau of Internal Revenue or any other
agency of the Government charged with the enforcement of the provisions
of this Code, who is guilty of any of the offenses herein below specified
shall, upon conviction for each act or omission, be punished by a fine
of not less than Fifty thousand pesos (P50,000) but not more than One hundred
thousand pesos (P100,000) and suffer imprisonment of not less than ten
(10) years but not more than fifteen (15) years and shall likewise suffer
an additional penalty of perpetual disqualification to hold public office,
to vote, and to participate in any public election:
(a) Extortion or willful
oppression through the use of his office or willful oppression and
harassment of a taxpayer who refused, declined, turned down or rejected
any of his
offers specified in paragraph (d) hereof;
(b) Knowingly demanding
or receiving any fee, other or greater sums that are authorized by
law or receiving any fee, compensation or reward, except as by law prescribed,
for the
performance of any duty;
(c) Willfully neglecting
to give receipts, as by law required, for any sum collected in the
performance of duty or willfully neglecting to perform any other duties
enjoined by law;
(d) Offering or undertaking
to accomplish, file or submit a report or assessment on a
taxpayer without the appropriate examination of the books of accounts or
tax liability, or
offering or undertaking to submit a report or assessment less than the
amount due the
Government for any consideration or compensation, or conspiring or colluding
with another
or others to defraud the revenues or otherwise violate the provisions of
this Code;
(e) Neglecting or by
design permitting the violation of the law by any other person;
(f) Making or signing
any false entry or entries in any book, or making or signing any false
certificate or return;
(g) Allowing or conspiring
or colluding with another to allow the unauthorized retrieval,
withdrawal or recall of any return, statement or declaration after the
same has been
officially received by the Bureau of Internal Revenue;
(h) Having knowledge
or information of any violation of this Code or of any fraud committed
on the revenues collectible by the Bureau of Internal Revenue, failure
to report such
knowledge or information to their superior officer, or failure to report
as otherwise
required by law; and
(i) Without the authority
of law, demanding or accepting or attempting to collect, directly
or indirectly, as payment or otherwise any sum of money or other thing
of value for
the compromise, adjustment or settlement of any charge or complaint for
any violation
or alleged violation of this Code.
Provided, That the
provisions of the foregoing paragraph notwithstanding, any internal revenue
officer for which a prima facie case of grave misconduct has been established
shall, after due notice and hearing of the administrative case and subject
to Civil Service Laws, be dismissed from the revenue service: Provided,
further, That the term "grave misconduct", as defined in Civil
Service Law, shall include the issuance of fake letters of authority and
receipts, forgery of signature, usurpation of authority and habitual issuance
of unreasonable assessments.
SEC.
270. Unlawful Divulgence of Trade Secrets. -
Except as provided in Section 71 of this Code and Section 26 of Republic
Act No. 6388, any officer or employee of the Bureau of Internal Revenue
who divulges to any person or makes known in any other manner than may
be provided by law information regarding the business, income or estate
of any taxpayer, the secrets, operation, style or work, or apparatus of
any manufacturer or producer, or confidential information regarding the
business of any taxpayer, knowledge of which was acquired by him in the
discharge of his official duties, shall upon conviction for each act or
omission, be punished by a fine of not less than Fifty thousand pesos (P50,000)
but not more than One hundred thousand pesos (P100,000), or suffer imprisonment
of not less than two (2) years but not more than five (5) years, or both.
SEC.
271. Unlawful Interest of Revenue Law Enforcers in Business. -
Any internal revenue officer who is or shall become interested, directly
or indirectly, in the manufacture, sale or importation of any article subject
to excise tax under Title VI of this Code or in the manufacture or repair
or sale, of any die for printing, or making of stamps, or labels shall
upon conviction for each act or omission, be punished by a fine of not
less than Five thousand pesos (P5,000) but not more than Ten thousand pesos
(P10,000), or suffer imprisonment of not less than two (2) years and one
(1) day but not more than four (4) years, or both.
SEC.
272. Violation of Withholding Tax Provision. -
Every officer or employee of the Government of the Republic of the Philippines
or any of its agencies and instrumentalities, its political subdivisions,
as well as government-owned or controlled corporations, including the Bangko
Sentral ng Pilipinas (BSP), who, under the provisions of this Code or rules
and regulations promulgated thereunder, is charged with the duty to deduct
and withhold any internal revenue tax and to remit the same in accordance
with the provisions of this Code and other laws is guilty of any offense
herein below specified shall, upon conviction for each act or omission
be punished by a fine of not less than Five thousand pesos (P5,000) but
not more than Fifty thousand pesos (P50,000) or suffer imprisonment of
not less than six (6) months and one (1) day but not more than two (2)
years, or both:
(a) Failing or causing
the failure to deduct and withhold any internal revenue tax under any
of the withholding tax laws and implementing rules and regulations;
(b) Failing or causing
the failure to remit taxes deducted and withheld within the time
prescribed by law, and implementing rules and regulations; and
(c) Failing or causing
the failure to file return or statement within the time prescribed, or
rendering or furnishing a false or fraudulent return or statement required
under the
withholding tax laws and rules and regulations.
SEC.
273. Penalty for Failure to Issue and Execute Warrant. -
Any official who fails to issue or execute the warrant of distraint or
levy within thirty (30) days after the expiration of the time prescribed
in Section 207 or who is found guilty of abusing the exercise thereof by
competent authority shall be automatically dismissed from the service after
due notice and hearing.
Harvard
Computer Systems, Inc.