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Bureau of
Internal Revenue |
(National Internal Revenue Code)
Chapter
I |
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SEC. 253. General Provisions. -
(a) Any person convicted of a crime penalized by this Code shall, in addition to being liable for the payment of the tax, be subject to the penalties imposed herein: Provided, That payment of the tax due after apprehension shall not constitute a valid defense in any prosecution for violation of any provision of this Code or in any action for the forfeiture of untaxed articles.
(b) Any person who willfully aids or abets in the commission of a crime penalized herein or who causes the commission of any such offense by another shall be liable in the same manner as the principal.
(c) If the offender is not a citizen of the Philippines, he shall be deported immediately after serving the sentence without further proceedings for deportation. If he is a public officer or employee, the maximum penalty prescribed for the offense shall be imposed and, in addition, he shall be dismissed from the public service and perpetually disqualified from holding any public office, to vote and to participate in any election. If the offender is a Certified Public Accountant, his certificate as a Certified Public Accountant shall, upon conviction, be automatically revoked or cancelled.
(d) In the case of associations, partnerships or corporations, the penalty shall be imposed on the partner, president, general manager, branch manager, treasurer, officer-in-charge, and the employees responsible for the violation.
(e) The fines to be imposed
for any violation of the provisions of this Code shall not be lower than
the fines imposed herein or twice the amount of taxes, interest and surcharges
due from the taxpayer, whichever is higher.
SEC. 254. Attempt to Evade
or Defeat Tax. - Any person who willfully attempts in any manner to
evade or defeat any tax imposed under this Code or the payment thereof
shall, in addition to other penalties provided by law, upon conviction
thereof, be punished by a fine not less than Thirty thousand (P30,000)
but not more than One hunderd thousand pesos (P100,000) and suffer imprisonment
of not less than two (2) years but not more than four (4) years: Provided,
That the conviction or acquittal obtained under this Section shall not
be a bar to the filing of a civil suit for the collection of taxes.
SEC. 255. Failure to File Return, Supply Correct and Accurate Information, Pay Tax Withhold and Remit Tax and Refund Excess Taxes Withheld on Compensation. - Any person required under this Code or by rules and regulations promulgated thereunder to pay any tax make a return, keep any record, or supply correct the accurate information, who willfully fails to pay such tax, make such return, keep such record, or supply correct and accurate information, or withhold or remit taxes withheld, or refund excess taxes withheld on compensation, at the time or times required by law or rules and regulations shall, in addition to other penalties provided by law, upon conviction thereof, be punished by a fine of not less than Ten thousand pesos (P10,000) and suffer imprisonment of not less than one (1) year but not more than ten (10) years.
Any person who attempts to
make it appear for any reason that he or another has in fact filed a return
or statement, or actually files a return or statement and subsequently
withdraws the same return or statement after securing the official receiving
seal or stamp of receipt of internal revenue office wherein the same was
actually filed shall, upon conviction therefor, be punished by a fine
of not less than Ten thousand pesos (P10,000) but not more than Twenty
thousand pesos (P20,000) and suffer imprisonment of not less than one
(1) year but not more than three (3) years.
SEC. 256. Penal Liability
of Corporations. - Any corporation, association or general co-partnership
liable for any of the acts or omissions penalized under this Code, in
addition to the penalties imposed herein upon the responsible corporate
officers, partners, or employees 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).
SEC. 257. Penal Liability for Making False Entries, Records or Reports, or Using Falsified or Fake Accountable Forms. -
(A) Any financial officer or independent Certified Public Accountant engaged to examine and audit books of accounts of taxpayers under Section 232 (A) and any person under his direction who:
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(1) Willfully falsifies any
report or statement bearing on any examination or audit, or renders a
report, including exhibits, statements, schedules or other forms of accountancy
work which has not been verified by him personally or under his supervision
or by a member of his firm or by a member of his staff in accordance with
sound auditing practices; or
(2) Certifies financial statements of a business enterprise containing an essential misstatement of facts or omission in respect of the transactions, taxable income, deduction and exemption of his client; or
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(1) Not being an independent
Certified Public Accountant according to Section 232(B) or a financial
officer, examines and audits books of accounts of taxpayers; or
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(2) Offers to sign and certify
financial statements without audit; or
(3) Offers any taxpayer the use of accounting bookkeeping records for internal revenue purposes not in conformity with the requirements prescribed in this Code or rules and regulations promulgated thereunder; or
(4) Knowingly makes any false entry or enters any false or fictitious name in the books of accounts or record mentioned in the preceding paragraphs; or
(5) Keeps two (2) or more sets of such records or books of accounts; or
(6) In any way commits an act or omission, in violation of the provisions of this Section; or
(7) Fails to keep the books of accounts or records mentioned in Section 232 in a native language, English or Spanish, or to make a true and complete translation as required in Section 234 of this Code, or whose books of accounts or records kept in a native language, English or Spanish, and found to be at material variance with books or records kept by him in another language; or
(8) Willfully attempts in any manner to evade or defeat any tax imposed under this Code, or knowingly uses fake or falsified revenue official receipts, Letters of Authority, certificates authorizing registration, Tax Credit Certificates, Tax Debit Memoranda and other accountable forms shall, upon conviction for each act or omission, be punished by a fine not less than Fifty thousand pesos (P50,000) but not more than One hundred pesos (P100,000) and suffer imprisonment of not less than two (2) years but not more than six (6) years.
In the case of foreigners,
conviction under this Code shall result in his immediate deportation after
serving sentence, without further proceedings for deportation.
SEC. 258. Unlawful Pursuit
of Business. - Any person who carries on any business for which an
annual registration fee is imposed without paying the tax as required
by law 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
Twenty thousand pesos (P20,000) and suffer imprisonment of not less than
six (6) months but not more than two (2) years: Provided, That in the
case of a person engaged in the business of distilling, rectifying, repacking,
compounding or manufacturing any article subject to excise tax, he shall,
upon conviction for each act or omission, be punished by a fine of not
less than Thirty thousand pesos (P30,000) but not more than Fifty thousand
pesos (P50,000) and suffer imprisonment of not less than two (2) years
but not more than four (4) years.
SEC. 259. Illegal Collection
of Foreign Payments. - Any person who knowingly undertakes the collection
of foreign payments as provided under Section 67 of this Code without
having obtained a license therefor, or without complying with its implementing
rules and regulations, shall, upon conviction for each act or omission,
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 one (1) year but not more than two (2) years.
SEC. 260. Unlawful Possession
of Cigarette Paper in Bobbins or Rolls, Etc. - It shall be unlawful
for any person to have in his possession cigarette paper in bobbins or
rolls, cigarette tipping paper or cigarette filter tips, without the corresponding
authority therefor issued by the Commissioner. Any person, importer, manufacturer
of cigar and cigarettes, who has been found guilty under this Section,
shall, upon conviction for each act or omission, be punished by a fine
of not less than Twenty thousand pesos (P20,000) but not more than One
hundred thousand pesos (P1000,000) and suffer imprisonment for a term
of not less than six (6) years and one (1) day but not more than twelve
(12) years.
SEC. 261. Unlawful Use of Denatured Alcohol. - Any person who for the purpose of manufacturing any beverage, uses denatured alcohol or alcohol specially denatured to be used for motive power or withdrawn under bond for industrial uses or alcohol knowingly misrepresented to be denatured to be unfit for oral intake or who knowingly sells or offers for sale any beverage made in whole or in part from such alcohol or who uses such alcohol for the manufacture of liquid medicinal preparations taken internally, or knowingly sells or offers for sale such preparations containing as an ingredient such alcohol, shall upon conviction for each act or omission be punished by a fine of not less than Twenty thousand pesos (P20,000) but not more than One hundred thousand pesos (P100,000) and suffer imprisonment for a term of not less than six (6) years and one (1) day but not more than twelve (12) years.
Any person who shall unlawfully
recover or attempt to recover by distillation or other process any denatured
alcohol or who knowingly sells or offers for sale, conceals or otherwise
disposes of alcohol so recovered or redistilled shall be subject to the
same penalties imposed under this Section.
SEC. 262. Shipment or Removal
of Liquor or Tobacco Products under False Name or Brand or as an Imitation
of any Existing or Otherwise Known Product Name or Brand. - Any person
who ships, transports or removes spirituous, compounded or fermented liquors,
wines or any manufactured products of tobacco under any other than the
proper name or brand known to the trade as designating the kind and quality
of the contents of the cask, bottle or package containing the same or
as an imitation of any existing or otherwise known product name or brand
or causes such act to be done, shall, upon conviction for each act or
omission, be punished by a fine of not less than Twenty thousand pesos
(P20,000) but not more than One hundred thousand pesos (P1000,000) and
suffer imprisonment of not less than six (6) years and one (1) day but
not more than twelve (12) years.
SEC. 263. Unlawful Possession or Removal of Articles Subject to Excise Tax without Payment of the Tax. - Any person who owns and/or is found in possession of imported articles subject to excise tax, the tax on which has not been paid in accordance with law, or any person who owns and/or is found in possession of imported tax-exempt articles other than those to whom they are legally issued shall be punished by:
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(a) A fine of not less than
One thousand pesos (P1,000) nor more than Two thousand pesos (P2,000)
and suffer imprisonment of not less than sixty (60) days but not more
than one hundred (100) days, if the appraised value, to be determined
in the manner prescribed in the Tariff and Customs Code, including duties
and taxes, of the articles does not exceed One thousand pesos (P1,000).
(b) A fine of not less than Ten thousand pesos (P10,000) but not more than Twenty thousand pesos (P20,000) and suffer imprisonment of not less than two (2) years but not more than four (4) years, if the appraised value, to be determined in the manner prescribed in the Tariff and Customs Code, including duties and taxes, of the articles exceeds One thousand pesos (P1,000) but does not exceed Fifty thousand pesos (P50,000);
(c) A fine of not less than Thirty thousand pesos (P30,000) but not more than Sixty thousand pesos (P60,000) and suffer imprisonment of not less than four (4) years but not more than six (6) years, if the appraised value, to be determined in the manner prescribed in the Tariff and Customs Code, including duties and taxes of the articles is more than Fifty thousand pesos (P50,000) but does not exceed One hundred fifty thousand pesos (P150,000); or
(d) 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 twelve (12) years, if the appraised value, to be determined in the manner prescribed in the Tariff and Customs Code, including duties and taxes, of the articles exceeds One hundred fifty thousand pesos (P150,000).
Any manufacturer, owner or person in charge of any article subject to excise tax who removes or allows or causes the unlawful removal of any such articles from the place of production or bonded warehouse, upon which the excise tax has not been paid at the time and in the manner required, and any person who knowingly aids or abets in the removal of such articles as aforesaid, or conceals the same after illegal removal shall, for the first offense, be punished with a fine of not less than ten (10) times the amount of excise tax due on the articles but not less than One thousand pesos (P1,000) and suffer imprisonment of not less than one (1) year but not more than two (2) years.
The mere unexplained possession
of articles subject to excise tax, the tax on which has not been paid
in accordance with law, shall be punishable under this Section.
Sec. 264. Failure or refusal to Issue Receipts or Sales or Commercial Invoices, Violations related to the Printing of such Receipts or Invoices and Other Violations. -
(a) Any person who, being required under Section 237 to issue receipts or sales or commercial invoices, fails or refuses to issue such receipts of invoices, issues receipts or invoices that do not truly reflect and/or contain all the information required to be shown therein, or uses multiple or double receipts or invoices, shall, upon conviction for each act or omission, be punished by a fine of not less than One thousand pesos (P1,000) but not more than Fifty thousand pesos (P50,000) and suffer imprisonment of not less than two (2) years but not more than four (4) years.
(b) Any person who commits any of the acts enumerated hereunder shall be penalized in the same manner and to the same extent as provided for in this Section:
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(1) Printing of receipts or
sales or commercial invoices without authority from the Bureau of Internal
Revenue; or
(2) Printing of double or multiple sets of invoices or receipts; or
(3) Printing of unnumbered receipts or sales or commercial invoices, not bearing the name, business style, Taxpayer Identification Number, and business address of the person or entity.
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(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. 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 the 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.
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Chapter
I |
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