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SEC. 247. General Provisions. -

(a) The additions to the tax or deficiency tax prescribed in this Chapter shall apply to all taxes,fees and charges imposed in this Code. The Amount so added to the tax shall be collectedat the same time, in the same manner and as part of the tax.

(b) If the withholding agent is the Government or any of its agencies, political subdivisionsor instrumentalities, or a government-owned or controlled corporation, the employeethereof responsible for the withholding and remittance of the tax shall be personally liablefor the additions to the tax prescribed herein.

(c) the term "person", as used in this Chapter, includes an officer or employee of a corporationwho as such officer, employee or member is under a duty to perform the act in respect ofwhich the violation occurs.

SEC. 248. Civil Penalties. -

(A) There shall be imposed, in addition to the tax required to be paid, a penalty equivalentto twenty-five percent (25%) of the amount due, in the following cases:

(1) Failure to file any return and pay the tax due thereon as required under theprovisions of this Code or rules and regulations on the date prescribed; or

(2) Unless otherwise authorized by the Commissioner, filing a return with aninternal revenue officer other than those with whom the return is required to be filed; or

(3) Failure to pay the deficiency tax within the time prescribed for its payment in thenotice of assessment; or

(4) Failure to pay the full or part of the amount of tax shown on any return requiredto be filed under the provisions of this Code or rules and regulations, or the fullamount of tax due for which no return is required to be filed, on or before thedate prescribed for its payment.

(B) In case of willful neglect to file the return within the period prescribed by this Code or byrules and regulations, or in case a false or fraudulent return is willfully made, the penaltyto be imposed shall be fifty percent (50%) of the tax or of the deficiency tax, in case,any payment has been made on the basis of such return before the discovery of thefalsity or fraud: Provided, That a substantial underdeclaration of taxable sales, receiptsor income, or a substantial overstatement of deductions, as determined by theCommissioner pursuant to the rules and regulations to be promulgated by the Secretaryof Finance, shall constitute prima facie evidence of a false or fraudulent return: Provided,further, That failure to report sales, receipts or income in an amount exceeding thirtypercent (30%) of that declared per return, and a claim of deductions in an amountexceeding (30%) of actual deductions, shall render the taxpayer liable for substantialunderdeclaration of sales, receipts or income or for overstatement of deductions, asmentioned herein.

SEC. 249. Interest. - 

(A) In General. - There shall be assessed and collected on any unpaid amount of tax, interest at the rate of twenty percent (20%) per annum, or such higher rate as may be prescribed by rules and regulations, from the date prescribed for payment until the amount is fully paid.cralaw:red

(B) Deficiency Interest. - Any deficiency in the tax due, as the term is defined in this Code, shall be subject to the interest prescribed in Subsection (A) hereof, which interest shall be assessed and collected from the date prescribed for its payment until the full payment thereof.cralaw:red

(C) Delinquency Interest. - In case of failure to pay:

(1) The amount of the tax due on any return to be filed, or

(2) The amount of the tax due for which no return is required, or

(3) A deficiency tax, or any surcharge or interest thereon on the due date appearing in thenotice and demand of the Commissioner, there shall be assessed and collected on theunpaid amount, interest at the rate prescribed in Subsection (A) hereof until the amountis fully paid, which interest shall form part of the tax.

(D) Interest on Extended Payment. - If any person required to pay the tax is qualified and elects to pay the tax on installment under the provisions of this Code, but fails to pay the tax or any installment hereof, or any part of such amount or installment on or before the date prescribed for its payment, or where the Commissioner has authorized an extension of time within which to pay a tax or a deficiency tax or any part thereof, there shall be assessed and collected interest at the rate hereinabove prescribed on the tax or deficiency tax or any part thereof unpaid from the date of notice and demand until it is paid.

SEC. 250. Failure to File Certain Information Returns. -In the case of each failure to file an information return, statement or list, or keep any record, or supply any information required by this Code or by the Commissioner on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall, upon notice and demand by the Commissioner, be paid by the person failing to file, keep or supply the same, One thousand pesos (1,000) for each failure: Provided, however, That the aggregate amount to be imposed for all such failures during a calendar year shall not exceed Twenty-five thousand pesos (P25,000).

SEC. 251. Failure of a Withholding Agent to Collect and Remit Tax. -Any person required to withhold, account for, and remit any tax imposed by this Code or who willfully fails to withhold such tax, or account for and remit such tax, or aids or abets in any manner to evade any such tax or the payment thereof, shall, in addition to other penalties provided for under this Chapter, be liable upon conviction to a penalty equal to the total amount of the tax not withheld, or not accounted for and remitted.

SEC. 252. Failure of a Withholding Agent to refund Excess Withholding Tax. -Any employer/withholding agent who fails or refuses to refund excess withholding tax shall, in addition to the penalties provided in this Title, be liable to a penalty to the total amount of refunds which was not refunded to the employee resulting from any excess of the amount withheld over the tax actually due on their return.