Article 82p. 82

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

(a) Any person who is found to be engaged in the sale,

trade, delivery, distribution or transportation of unmarked

fuel in commercial quantity held for domestic use or

merchandise shall, upon conviction, suffer the penalties

of:

(1) For the first offense, a fine of Two million five

hundred thousand pesos (P2,500,000);

(2) For the second offense, a fine of Five million pesos

(P5,000,000); and

(3) For the third offense, a fine of Ten million pesos

(P10,000,000) and revocation of license to engage in

any trade or business.

(b) Any person who causes the removal of the official fuel

marking agent from marked fuel, and the adulteration or

dilution of fuel intended for sale to the domestic market,

or the knowing possession, storage, transfer or offer for

sale

of

fuel

obtained

as

a

result

of

such removal,

adulteration or dilution shall be penalized in the same

manner and extent as provided for in the preceding

Subsection.

(c) Any person who commits any of the acts enumerated

hereunder shall, upon conviction, be punished by a fine of

not less than One million pesos (P1,000,000) but not more

than

Five

million

pesos

(P5,000,000),

and

suffer

imprisonment of not less than four (4) years but not more

than eight (8) years:

(1) Making, importing, selling, using or possessing fuel

markers without express authority;

(2) Making, importing, selling, using or possessing

counterfeit fuel markers;

(3) Causing another person or entity to commit any of

the two (2) preceding acts; or

(4) Causing the sale, distribution, supply or transport

of legitimately imported, in-transit, manufactured or

procured

controlled

precursors

and

essential

chemicals, in diluted, mixtures or in concentrated

form, to any person or entity penalized in Subsections

(a), (b), or (c) hereof, including but not limited to,

packaging,

repackaging,

labeling,

relabeling

or

concealment

of

such

transaction

through

fraud,

destruction of documents, fraudulent use of permits,

misdeclaration, use of front companies or mail fraud.

(d) Any person who willfully inserts, places, adds or

attaches directly or indirectly, through any overt or covert

act, whatever quantity of any unmarked fuel, counterfeit

additive

or

chemical

in

the

person,

house,

effects,

inventory, or in the immediate vicinity of an innocent

individual for the purpose of implicating, incriminating or

imputing the commission of any violation of this Act shall,

upon conviction, be punished by a fine of not less than

Five million pesos (P5,000,000) but not more than Ten

million pesos (P10,000,000), and suffer imprisonment of

not less than four (4) years but not more than eight (8)

years.

(e) Any person who is authorized, licensed or accredited

under this Act and its implementing rules to conduct fuel

tests, who issues false or fraudulent fuel test results

knowingly, willfully or through gross negligence, shall

suffer the additional penalty of imprisonment ranging

from one (1) year and one (1) day to two (2) years and six

(6) months.

The additional penalties of revocation of the license to

practice his profession in case of a practitioner, and the

closure of the fuel testing facility, may also be imposed at

the instance of the court.

(as amended by RA No 10963)

SEC. 265. Offenses Relating to Stamps. - Any person

who commits any of the acts enumerated hereunder

shall, upon conviction thereof, 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 four (4) years but not more

than eight (8) years:

(a)

Making, importing, selling, using or possessing

without express authority from the Commissioner,

any die for printing or making stamps, labels, tags or

playing cards;

(b)

Erasing the cancellation marks of any stamp

previously used, or altering the written figures or

letters or cancellation marks on internal revenue

stamps;

(c)

Possessing false, counterfeit, restored or altered

stamps, labels or tags or causing the commission of

any such offense by another;

(d)

Selling or offering for sale any box or package

containing articles subject to excise tax with false,

spurious or counterfeit stamps or labels or selling

from any such fraudulent box, package or container

as aforementioned; or

(e)

Giving away or accepting from another, or

selling, buying or using containers on which the

stamps are not completely destroyed.

Sec. 266. Failure to Obey Summons. - Any person who,

being duly summoned to appear to testify, or to appear

and produce books of accounts, records, memoranda or

other papers, or to furnish information as required under

the pertinent provisions of this Code, neglects to appear

or

to

produce

such

books

of

accounts,

records,

memoranda

or

other

papers,

or

to

furnish

such

information, shall, upon conviction, be punished by a fine

of not less than Five thousand pesos (P5,000) but not

more than ten thousand pesos (P10,000) and suffer

imprisonment of not less than one (1) year but not more

than two (2) years.

SEC. 267. Declaration under Penalties of Perjury. - Any

declaration, return and other statement required under

this Code, shall, in lieu of an oath, contain a written

statement that they are made under the penalties of

perjury. Any person who willfully files a declaration, return

or statement containing information which is not true

and correct as to every material matter shall, upon

conviction, be subject to the penalties prescribed for

perjury under the Revised Penal Code.

SEC. 268. Other Crimes and Offenses. -

(A)

Misdeclaration

or

Misrepresentation

of

Manufacturers

Subject

to

Excise

Tax.

-

Any

manufacturer who, in violation of the provisions of Title VI

of this Code, misdeclares in the sworn statement required

therein or in the sales invoice, any pertinent data or

information shall be punished by a summary cancellation

or withdrawal of the permit to engage in business as a

manufacturer of articles subject to excise tax.

(B) Forfeiture of Property Used in Unlicensed Business

or Dies Used for Printing False Stamps, Etc. - All

chattels, machinery, and removable fixtures of any sort

used in the unlicensed production of articles subject to

excise tax shall be forfeited. Dies and other equipment

used for the printing or making of any internal revenue

stamp, label or tag which is in imitation of or purports to

be a lawful stamp, label or tag shall also be forfeited.

(C) Forfeiture of Goods Illegally Stored or Removed. -

Unless

otherwise

specifically

authorized

by

the

Commissioner, all articles subject to excise tax should not

be stored or allowed to remain in a distillery, distillery

warehouse, bonded warehouse or other place where

made, after the tax thereon has been paid; otherwise, all

such articles shall be forfeited. Articles withdrawn from

any such place or from customs custody or imported into

the country without the payment of the required tax shall

likewise be forfeited.

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

© Compiled by RGL

82 of 201