Article 83p. 83

NATIONAL INTERNAL REVENUE CODE TAXATION, TARIFF and CUSTOMS LAWS

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 and harassment of a

taxpayer who refused, declined, turned down or

rejected any of his offers specified in paragraph (d)

hereof;

(b)

Knowingly demanding or receiving any fee,

other or greater sums that are authorized by law or

receiving any fee, compensation or reward, except as

by law prescribed, for the performance of any duty;

(c)

Willfully neglecting to give receipts, as by law

required, for any sum collected in the performance

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

a

taxpayer

without the appropriate examination of the books of

accounts or tax liability, or offering or undertaking to

submit a report or assessment less than the amount

due

the

Government

for

any

consideration

or

compensation,

or

conspiring

or

colluding

with

another

or

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 false certificate 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 been officially received by the Bureau

of Internal Revenue;

(h)

Having

knowledge

or

information

of

any

violation of this Code or of any fraud committed on

the revenues collectible by the Bureau of Internal

Revenue,

failure

to

report

such

knowledge

or

information to their superior officer, or failure to

report as otherwise required by law; (as amended by

RA No 10963)

(i)

Without the authority of law, demanding or

accepting

or

attempting

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

this Code; and

(j) Deliberate failure to act on the application for

refunds within the prescribed period provided under

Section 112 of this Act.

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 the 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.

(as amended by RA No 10963)

SEC. 270. Unlawful Divulgence of Trade Secrets. -

Except as provided in Section 6(F) and 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.

Any

officer

or

employee

of

the

Bureau

of Internal

Revenue who divulges or makes known in any other

manner to any person other than the requesting foreign

tax

authority

information

obtained

from banks and

financial institutions pursuant to Section 6(F), knowledge

or information acquired by him in the discharge of his

official duties, shall upon conviction, 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. 4

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 any of the

withholding tax laws and implementing rules and

regulations;

(b)

Failing or causing the failure to remit taxes

deducted and withheld within the time prescribed

by law, and implementing rules and regulations; and

(c)

Failing or causing the failure to file return or

statement within the time prescribed, or rendering

or

furnishing

a

false

or

fraudulent

return

or

statement required under the withholding 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.

© Compiled by RGL

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