THENATIONAL INTERNAL REVENUE CODEOF THE PHILIPPINES[Tax Reform Act of 1997]Republic Act No. 8424AN ACT
AMENDING
THE NATIONAL INTERNAL REVENUE CODE, AS AMENDED, AND FOR
OTHER
PURPOSES
TITLE XSTATUTORY
OFFENSES AND PENALTIES
CHAPTER
IIIPENALTIES
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 andharassment of a taxpayer who refused, declined, turned down or rejected
any of hisoffers specified in paragraph (d) hereof;
(b) Knowingly
demanding
or receiving any fee, other or greater sums that are authorized bylaw or receiving any fee, compensation or reward, except as by law
prescribed,
for theperformance of any duty;
(c) Willfully
neglecting
to give receipts, as by law required, for any sum collected in theperformance 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 ataxpayer without the appropriate examination of the books of accounts
or
tax liability, oroffering or undertaking to submit a report or assessment less than the
amount due theGovernment for any consideration or compensation, or conspiring or
colluding
with anotheror 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 falsecertificate 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 beenofficially received by the Bureau of Internal Revenue;
(h) Having
knowledge
or information of any violation of this Code or of any fraud committedon the revenues collectible by the Bureau of Internal Revenue, failure
to report suchknowledge or information to their superior officer, or failure to
report
as otherwiserequired by law; and
(i) Without the
authority
of law, demanding or accepting or attempting to collect, directlyor indirectly, as payment or otherwise any sum of money or other thing
of value forthe compromise, adjustment or settlement of any charge or complaint for
any violationor 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 anyof the withholding tax laws and implementing rules and regulations;
(b) Failing or
causing
the failure to remit taxes deducted and withheld within the timeprescribed by law, and implementing rules and regulations; and
(c) Failing or
causing
the failure to file return or statement within the time prescribed, orrendering or furnishing a false or fraudulent return or statement
required
under thewithholding 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.
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