Article 80p. 80

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

actually

filed

shall,

upon

conviction

therefore,

be

punished by a fine of not less than Ten thousand pesos

(P10,000) but not more than Twenty thousand pesos

(P20,000) and suffer imprisonment of not less than one (1)

year but not more than three (3) years.

SEC.

256.

Penal

Liability

of

Corporations.

-

Any

corporation, association or general co-partnership liable

for any of the acts or omissions penalized under this

Code, in addition to the penalties imposed herein upon

the responsible corporate officers, partners, or employees

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).

SEC. 257. Penal Liability for Making False Entries,

Records

or

Reports,

or

Using

Falsified

or

Fake

Accountable Forms. -

(A) Any financial officer or independent Certified Public

Accountant engaged to examine and audit books of

accounts of taxpayers under Section 232 (A) and any

person under his direction who:

(1) Willfully falsifies any report or statement bearing

on any examination or audit, or renders a report,

including exhibits, statements, schedules or other

forms of accountancy work which has not been

verified by him personally or under his supervision

or by a member of his firm or by a member of his

staff in accordance with sound auditing practices; or

(2)

Certifies financial statements of a business

enterprise containing an essential misstatement of

facts or omission in respect of the transactions,

taxable income, deduction and exemption of his

client; or

(B) Any person who:

(1)

Not being an independent Certified Public

Accountant

according

to

Section

232(B)

or

a

financial

officer,

examines

and audits books of

accounts of taxpayers; or

(2)

Offers to sign and certify financial statements

without audit; or

(3)

Offers any taxpayer the use of accounting

bookkeeping records for internal revenue purposes

not in conformity with the requirements prescribed

in this Code or rules and regulations promulgated

thereunder; or

(4)

Knowingly makes any false entry or enters any

false or fictitious name in the books of accounts or

record mentioned in the preceding paragraphs; or

(5)

Keeps two (2) or more sets of such records or

books of accounts; or

(6)

In any way commits an act or omission, in

violation of the provisions of this Section; or

(7)

Fails to keep the books of accounts or records

mentioned in Section 232 in a native language,

English or Spanish, or to make a true and complete

translation as required in Section 234 of this Code, or

whose books of accounts or records kept in a native

language, English or Spanish, and found to be at

material variance with books or records kept by him

in another language; or

(8)

Willfully attempts in any manner to evade or

defeat

any

tax

imposed

under

this

Code,

or

knowingly uses fake or falsified revenue official

receipts, Letters of Authority, certificates authorizing

registration,

Tax

Credit

Certificates,

Tax

Debit

Memoranda

and other accountable forms shall,

upon

conviction

for

each

act

or

omission,

be

punished by a fine not less than Fifty thousand

pesos (P50,000) but not more than One hundred

pesos (P100,000) and suffer imprisonment of not

less than two (2) years but not more than six (6)

years.

If the offender is a Certified Public Accountant, his

certificate as a Certified Public Accountant shall be

automatically revoked or cancelled upon conviction.

In the case of foreigners, conviction under this Code shall

result

in

his

immediate

deportation

after

serving

sentence, without further proceedings for deportation.

SEC. 258. Unlawful Pursuit of Business. - Any person

who

carries

on

any

business

for

which

an

annual

registration fee is imposed without paying the tax as

required by law 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 Twenty

thousand pesos (P20,000) and suffer imprisonment of not

less than six (6) months but not more than two (2) years:

Provided, That in the case of a person engaged in the

business of distilling, rectifying, repacking, compounding

or manufacturing any article subject to excise tax, he

shall,

upon

conviction for each act or omission, be

punished by a fine of not less than Thirty thousand pesos

(P30,000)

but

not

more

than

Fifty

thousand pesos

(P50,000) and suffer imprisonment of not less than two

(2) years but not more than four (4) years.

SEC. 259. Illegal Collection of Foreign Payments. - Any

person

who

knowingly

undertakes the collection of

foreign payments as provided under Section 67 of this

Code without having obtained a license therefor, or

without

complying with its implementing rules and

regulations,

shall,

upon

conviction

for

each

act

or

omission, be punished by a fine of not less than Twenty

thousand pesos (P20, 000) but not more than Fifty

thousand pesos (P50, 000) and suffer imprisonment of

not less than one (1) year but not more than two (2) years.

SEC. 260. Unlawful Possession of Cigarette Paper in

Bobbins or Rolls, Etc. - It shall be unlawful for any person

to have in his possession cigarette paper in bobbins or

rolls,

cigarette

tipping

paper

or cigarette filter tips,

without the corresponding authority therefor issued by

the Commissioner. Any person, importer, manufacturer of

cigar and cigarettes, who has been found guilty under

this

Section,

shall,

upon

conviction for each act or

omission, be punished by a fine of not less than Twenty

thousand

pesos

(P20,000)

but

not

more

than One

hundred

thousand

pesos

(P100,000)

and

suffer

imprisonment for a term of not less than six (6) years and

one (1) day but not more than twelve (12) years.

SEC. 261. Unlawful Use of Denatured Alcohol. - Any

person

who

for

the

purpose

of manufacturing any

beverage, uses denatured alcohol or alcohol specially

denatured to be used for motive power or withdrawn

under bond for industrial uses or alcohol knowingly

misrepresented to be denatured to be unfit for oral intake

or who knowingly sells or offers for sale any beverage

made in whole or in part from such alcohol or who uses

such alcohol for the manufacture of liquid medicinal

preparations taken internally, or knowingly sells or offers

for sale such preparations containing as an ingredient

such

alcohol,

shall upon conviction for each act or

omission be punished by a fine of not less than Twenty

thousand

pesos

(P20,000)

but

not

more

than One

hundred

thousand

pesos

(P100,000)

and

suffer

imprisonment for a term of not less than six (6) years and

one (1) day but not more than twelve (12) years.

Any person who shall unlawfully recover or attempt to

recover by distillation or other process any denatured

alcohol or who knowingly sells or offers for sale, conceals

or

otherwise

disposes

of

alcohol

so

recovered

or

redistilled shall be subject to the same penalties imposed

under this Section.

SEC. 262. Shipment or Removal of Liquor or Tobacco

Products under False Name or Brand or as an Imitation

of any Existing or Otherwise Known Product Name or

Brand. - Any person who ships, transports or removes

spirituous, compounded or fermented liquors, wines or

any manufactured products of tobacco under any(sic)

other than the proper name or brand known to the trade

as designating the kind and quality of the contents of the

cask, bottle or package containing the same or as an

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