Article 163Act No. 3815, Sec./Art. 163

Making and importing and uttering false coins.-Any person who makes, imports, or utters false coins, in connivance with counterfeiters or importers, shall suffer:

1. Prision mayor in its minimum and medium periods and a fine not to exceed 10,000 pesos, if the counterfeited coin be gold or silver coin of the United States or of the Philippine Islands.

2. Prision correccional in its minimum and medium periods and a fine not to exceed 2,000 pesos, if the counterfeited coin be any of the minor coinage of the United States or of the Philippine Islands.

3. Prision correccional in its minimum period and a fine not to exceed 1,000 pesos, if the counterfeited coin be currency of a foreign country.

REVISED PENAL CODE TEXT AND SPECIAL PENAL LAWS

forms of graft and corruption in the public service, the

members of which should not only be honest but above

suspicion and reproach; and

WHEREAS, the stoppage of the practice of gift-giving to

government

men

is

a

concrete

step

in

the

administration's program of reforms for the development

of new moral values in the social structure of the country,

one of the main objectives of the New Society;

NOW, THEREFORE, I, FERDINAND E. MARCOS, President

of the Philippines, by virtue of the powers vested in me by

the Constitution as Commander-in-Chief of all the Armed

Forces of the Philippines, and pursuant to Proclamation

No. 1081 dated September 21, 1972, and General Order No.

1 dated September 22, 1972, do hereby make it punishable

for

any

public official or employee, whether of the

national or local governments, to receive, directly or

indirectly, and for private persons to give, or offer to give,

any gift, present or other valuable thing to any occasion,

including Christmas, when such gift, present or other

valuable thing is given by reason of his official position,

regardless of whether or not the same is for past favor or

favors or the giver hopes or expects to receive a favor or

better treatment in the future from the public official or

employee concerned in the discharge of his official

functions. Included within the prohibition is the throwing

of parties or entertainments in honor of the official or

employees or his immediate relatives.

For violation of this Decree, the penalty of imprisonment

for not less than one (1) year nor more than five (5) years

and perpetual disqualification from public office shall be

imposed.

The

official

or

employee

concerned

shall

likewise be subject to administrative disciplinary action

and, if found guilty, shall be meted out the penalty of

suspension or removal, depending on the seriousness of

the offense.

Any provision of law, executive order, rule or regulation or

circular inconsistent with this Decree is hereby repealed

or modified accordingly.

This

Decree

shall

take

effect

immediately

after

its

publication.

Done in the City of Manila, this 10th day of November, in

the year of Our Lord, nineteen hundred and seventy-two.

PD No 1445 | State Audit Code of the Philippines

Section 67. Warrants and checks receivables in payment

for taxes or other indebtedness to the government.

1. An office charged with the collection of revenue or the

receiving of moneys payable to the government shall

accept payment for taxes, dues or other indebtedness to

the government in the form of checks and warrants

issued in payment of government obligations, upon

proper indorsement and identification of the payee or

indorsee. Checks drawn in favor of the government in

payment of any such indebtedness shall likewise be

accepted by the officer concerned.

2. When a check drawn in favor of the government is not

accepted by the drawee bank for any reason, the drawer

shall continue to be liable for the sum due and all

penalties resulting from delayed payment. Where the

reason

for

non-acceptance

by

the

drawee

bank

is

insufficiency of funds, the drawer shall be criminally liable

therefore.

3. At no instance should money in the hands of the

collecting officer be utilized for the purpose of encashing

private checks.

Section 68. Issuance of Official receipt..

1. No payment of any nature shall be received by a

collecting officer without immediately issuing an official

receipt in acknowledgment thereof The receipt may be in

the form of postage, internal revenue or documentary

stamps and the like, or officially numbered receipts,

subject to proper custody, accountability, and audit.

2. Where mechanical devices are used to acknowledge

cash

receipts,

the

Commission

may

approve,

upon

request, exemption from the use of accountable forms.

Section

89.

Limitations

on

cash advance. No cash

advance shall be given unless for a legally authorized

specific purpose. A cash advance shall be reported on

and liquidated as soon as the purpose for which it was

given has been served. No additional cash advance shall

be allowed to any official or employee unless the previous

cash advance given to him is first settled or a proper

accounting thereof is made.

Section

106.

Liability

for acts done by direction of

superior officer. No accountable officer shall be relieved

from liability by reason of his having acted under the

direction of a superior officer in paying out, applying, or

disposing of the funds or property with which he is

chargeable, unless prior to that act, he notified the

superior officer in writing of the illegality of the payment,

application, or disposition. The officer directing any illegal

payment or disposition of the funds or property shall be

primarily liable for the loss, while the accountable officer

who fails to serve the required notice shall be secondarily

liable.

Section 108. Prohibition against pecuniary interest. No

accountable or responsible officer shall be pecuniary

interested,

directly

or

indirectly,

in

any

contract

or

transaction of the agency in which he is such an officer.

Section

128.

Penal

provision.

Any

violation

of

the

provisions of Sections 67, 68, 89, 106, and 108 of this Code

or

any

regulation

issued

by

the

Commission

implementing these sections, shall be punished by a fine

not exceeding one thousand pesos or by imprisonment

not exceeding six (6) months, or both such fine and

imprisonment in the discretion of the court.

RA No 9184 | Government Procurement Act

ARTICLE XXI

PENAL CLAUSE

Section

65.

Offenses

and

Penalties.

-

(a)

Without

prejudice to the provisions of Republic Act No. 3019,

otherwise known as the "Anti-Graft and Corrupt Practice

Act" and other penal laws, public officers who commit

any of the following acts shall suffer the penalty of

imprisonment of not less than six (6) years and one (1) day,

but not more than fifteen (15) years:

1. Open any sealed Bid including but not limited to Bids

that may have been submitted through the electronic

system and any and all documents required to be sealed

or divulging their contents, prior to the appointed time

for the public opening of Bids or other documents.

2. Delaying, without justifiable cause, the screening for

eligibility, opening of bids, evaluation and post evaluation

of bids, and awarding of contracts beyond the prescribed

periods of Bids or other documents.

3. Unduly influencing or exerting undue pressure on any

member of the BAC or any officer or employee of the

procuring entity to take a particular bidder.

4.

Splitting

of

contracts

which

exceed

procedural

purchase limits and competitive bidding.

5. When the head of the agency abuses the exercise of his

power to reject any and all bids as mentioned under

Section 41 of this Act with manifest preference to any

bidder who is closely related to him in accordance with

Section 47 of this Act.

When any of the foregoing acts is done in collusion with

private individuals, the private individuals shall likewise be

liable for the offense.

In addition, the public officer involved shall also suffer the

penalty of temporary disqualification from public office,

while

the

private

individual

shall

be

permanently

© Compiled By RGL

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