Penalties for the BIR 1: Sec. 269 NIRC

I am not against the paying of taxes. Taxes are important for the upkeep of the government and every citizen is obliged, one way or another, to pay taxes.

But there is another thing that we, the citizenry, are obliged to do. Taxation is not a one-sided affair with the government unstoppable in its quest to bilk us of our money. We are also tasked with the obligation to ensure that the money goes where it's needed -and that government has no right to collect more that what we owe it. We even have the right to defend ourselves from abuses committed by our underlings in the BIR. I say “underlings” because all government employees, including the elected ones, are nothing more than our servants.

“The Philippines is a democratic and republican state. Sovereignty resides in the people and all government authority emanates from them.”

-Art. 2, Sec. 1, 1987 Constitution

That means the president, senators, congressmen and so on are answerable to the doctor, the teacher, the beggar and the housekeeper.

What I am putting down here now is an article that covers a subject that is either glossed over by many law professors and reviewers, or totally ignored by them. Nevertheless, it is extremely important and no one has the right to ignore it.

You've already read the articles on the Anti-Graft and Corrupt PracticesAct as well as RA 1405. Now here's another one.

Employees, agents or officials of the BIR, as well as other government bodies tasked with enforcing the NIRC provisions can be punished with imprisonment for 10 to 15 years and a fine of Php50,000 to 100,000 plus perpetual disqualification from public officer, to vote and participate in public elections for the following violations of Sec. 269 of the NIRC:

1.) Offering/undertaking to accomplish, file, or submit a report/assessment on a taxpayer without appropriate examination of books of accounts/tax liability or offering/undertaking to submit a report/assessment less than what is due the government -for a price- or conspiring/colluding with others to defraud the government of its revenues.

2.) Extorting or willfully oppressing (using his office) or harassing a taxpayer who rejected any of his offers in #1.

3.) Knowingly demanding/receiving other or greater than authorized by law or accepting any reward  for the performance of any duty, except as prescribed by law.

4.) Willlfully not giving receipts for amounts collected in the performance of duty as legally required or willingly neglecting to perform other duties required by law.

5.) Neglecting or permitting (by design) the violations of law by another person.

6.) Making/signing of false entry/ies in any book or making or signing a false certificate or return.

7.) Allowing/conspiring/colluding with another to allow the unauthorized retrieval/withdrawal/recall of any return/statement/declaration after it has been officially received by the BIR.

8.) Having knowledge/information of any violation of the NIRC or fraud in the collection of NIRC taxes and failing to report such information.

9.) Demanding, accepting or attempting to collect -directly or indirectly, without legal authority, as payment or otherwise- any some of money or thing of value for the compromise, adjustment or settlement of any charge/complaint for any violation/alleged violation of the NIRC.

And that's just part of it.