Article 131p. 131

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

other provision of this Act or the rules and regulations

issued

pursuant

thereto,

shall

be

penalized

with

imprisonment of not less than thirty (30) days and one (1)

day but not more than one (1) year, or be liable for a fine

of

not

less

than

one

hundred

thousand

pesos

(P100,000.00) but not more than three hundred thousand

pesos (P300,000.00), or both. If the offender is a foreigner,

the offender shall be deported after serving the sentence.

If the offender is a public officer or employee, the

offender shall be disqualified from holding public office,

from exercising the right to vote and to participate in any

public election for ten (10) years.

CHAPTER 2 Penalties Imposed Upon Bureau

Employees

SECTION 1431. Statutory Offenses of Officers and

Employees. — Every officer, agent, or employee of the

Bureau

or

of any other agency of the government

charged with the enforcement of the provisions of this

Act, who shall be found guilty of any delinquency as

described below shall be penalized with imprisonment of

not less than six (6) years and one (1) day but not more

than twelve (12) years, and perpetual disqualification to

hold public office, from exercising the right to vote and to

participate in any public election and a fine of not less

than five hundred thousand pesos (P500,000.00); but not

more than one million pesos (P1,000,000.00):

(a) Extortion or willful oppression under color of law;

(b) Knowingly demanding other or greater sums that

are authorized by law or receive any fee, compensation, or

reward except as by law prescribed, for the performance

of any duty;

(c) Willfully neglecting to give receipts, as required by

law, for any sum collected in the performance of duty, or

who

willfully

neglect

to

perform

any of the duties

enjoined by law;

(d) Conspiring or colluding with another or others to

defraud the customs revenue or otherwise violate the

law;

(e)

Providing

an

opportunity

for

any

person

to

defraud the government of customs revenue or failing to

do any act with the intent to enable any person to

defraud the government of customs revenue;

(f) Negligently or designedly permitting the violation

of the law by any other person;

(g) Making or signing for any false entry or entries in

any book, making or signing any false certificate or return

in any case where the law requires the making by them

of such entry certificate or return;

(h) Failing to report knowledge or information to their

superior officer about an act or acts of fraud committed

in revenue collection as required by law;

(i) Demanding or accepting or attempting, without

authority, 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 law;

(j)

Unlawfully

disclosing

confidential

information

gained during any investigation or audit, or using such

information for personal gain or to the detriment of the

government, the Bureau, or third parties.

All the benefits due from service in the government,

including

separation

and

retirement

benefits, of an

officer, agent, or employee of the Bureau or of any other

agency

of

the

government

charged

with

the

enforcement of the provisions of this Act found guilty of

the foregoing violations shall be forfeited.

SECTION

1432. Failure to Report Fraud. — Any

employee of the Bureau who has knowledge of any fraud

committed

against

the

government

pertaining

to

customs revenue, and who fails to report all information

relative thereto to the District Collector, shall be penalized

with imprisonment of not less than six (6) years and one

(1) day but not more than twelve (12) years and a fine of

not less than five hundred thousand pesos (P500,000.00)

but not more than one million pesos (P1,000,000.00). The

offender shall suffer the additional penalty of perpetual

disqualification to hold public office, to vote and to

participate in any election. All the benefits of the offender

due from service in the government, including separation

and retirement benefits, shall be forfeited.

SECTION 1433. Liability for Other Offenses. — The

fines and penalties imposed in this chapter shall be

without prejudice to the application of fines or penalties

provided under Chapter 1 of this title and special laws and

regulations.

TITLE XV Miscellaneous Provisions

SECTION 1500. Information, Decisions, and Rulings.

— The Bureau shall ensure that all information of general

application pertaining to customs, including revisions or

amendments thereto, shall be available to the general

public.

SECTION 1501. Period to Issue Ruling. — Unless

otherwise provided in this Act, the issuing authority shall

act on the application for ruling within thirty (30) days

from

receipt

of

the

application

and

supporting

documents as may be required by regulation. Within

three (3) days from issuance of a ruling, the issuing

authority shall notify the requesting party of such ruling.

SECTION 1502. Publication and Confidentiality of

Certain Information in Ruling. — The Bureau and the

Commission shall regularly publish its rulings in a manner

accessible

to

the

public.

For

this

purpose,

each

application for ruling shall be assigned a title and unique

ruling number for easy reference. The publication shall

contain information on the goods involved, the body or

summary of the ruling, particularly the grounds relied

upon to support the ruling, but shall exclude the name of

the requesting party and other information which by

their very nature are confidential, including those which

the

requesting

party

indicated

in its application as

confidential in nature. Except in the context of judicial

proceedings, any disclosure of confidential information

under this section shall not be made except upon the

written consent of the beneficiary of the advance ruling.

SECTION 1503. Duty of District Collector to Report

Rulings to the Commissioner. — When any new or

unsettled question shall be determined by a District

Collector, and if the matter is not otherwise appealed for

review in the ordinary course, the District Collector shall

notify the Commissioner of the decision and submit an

adequate statement of the facts involved.

SECTION 1504. Application of Established Ruling or

Decision. — A ruling or decision of the Commissioner

which determines the construction or application of any

provision of law imposing customs duties and taxes, and

which

changes

any

existing

established

valuation,

classification, rules of origin and other customs rules,

interpretation or practice shall not take effect until thirty

(30) days after public notice shall have been given in the

form of a published decision. When the ruling or decision

favors

the

taxpayers,

it

shall

become

effective

immediately.

SECTION 1505. Authority of Official to Administer

Oaths

and

Take

Testimony.

—

The

Commissioner,

District Collectors and their deputies, and other customs

officers especially deputized by the District Collector shall

have authority to administer oaths and take testimony in

connection with any matter within the jurisdiction of the

Bureau and, in connection therewith, may require the

production of relevant papers, documents, books and

records in accordance with law.

SECTION 1506. General Security. — In cases where

securities are required to be given under the provisions of

this Act and related customs laws, the District Collector,

instead

of

requiring

separate special security where

transactions of a particular party are numerous, may

© Compiled by RGL

131 of 201