Section 81Sec./Art. 81

Section 269 of the NIRC, as amended, is hereby further amended to read as follows:

"Sec. 269. Violations Committed by Government Enforcement Officers. - x x x

"(a) x x x;

"x x x

"(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 then superior officer, or failure to report as otherwise required by law;

"(i) x x x; 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.