Section 25Sec./Art. 25

Unlawful Divulgence of Tax Amnesty Return and Appurtenant Documents. - It shall be unlawful for any person having knowledge of the Tax Amnesty Return and appurtenant documents, to disclose any information relative thereto, and any violation hereof shall be penalized a fine of One hundred fifty thousand pesos (₱150,000) and imprisonment of not less than six (6) years but not more than ten (10) years: Provided, That if the offender is an officer or employee of the Bureau of Internal Revenue or any government entity, the penalties under Section 270 of the National Internal Revenue Code of 1997, as amended, shall apply: Provided, further, That the offender shall likewise suffer an additional penalty of perpetual disqualification to hold public office.

TITLE VIII

CONGRESSIONAL OVERSIGHT COMMITTEE AND FINAL PROVISIONS