I'm Giancarlo Enrico S. Pozon, a Wushu instructor, investor and Barrister... That's right, Barrister; I graduated from law school and took the Bar Exams, now I'm waiting for the results. I created this blog to make Philippine Law easy to understand for the average person. It's all about free legal advice. There are many law blogs. But the problem is that many of them are written for lawyers and law students. They use words that can't be understood by ordinary people.
Many lawyers, judges and law students consider themselves as superior to most human beings because of their knowledge of the law. It bothers me since the law is supposed to serve society. Since the law is meant to serve society as a whole, it is important that is must be understood by everybody.
This does not mean that we should all become lawyers. It means that although law is a highly specialized profession, the first duty of everybody in this profession is to make the law understandable to all; that's why all these articles are free legal advice.
Like I said, this blog is about law -but it's for the ordinary people, not the lawyers. It's for the ordinary folk so they will know what is good and bad for them, and that making them aware of the law will help us all improve society as a whole. This is free legal advice for everybody!
Continuing from the last post, here's the next set of penalties that can
be imposed on public officers.
Unlawful Divulgence of Trade Secrets (Sec. 270, NIRC)
Officers and employees of the BIR can be imprisoned for 2 to 5 years
and/or fined Php50,000.00 to 100,000.00 per offense if they divulge information
on the business, income, or estate of a taxpayer, or his trade secrets,
equipment or confidential information on his business to another person without
authority of law. This provision was made to protect taxpayers from unfair
competition resulting from the revelation of his trade secrets.
Lawful divulgence is limited to the following:
1.) When a candidate for an elected post files his certificate of candidacy,
he waives the privilege from public disclosure of his income tax returns and
tax census statements. This waiver covers the last 2 years before the election
and is effective only for the candidate's period of candidacy.
2.) If the divulgence is provided by law.
3.) Income tax returns that have already been filed are public records and,
under orders of the president, open to inspection under recommendation by the
BIR commissioner (sec. 71, NIRC.) The commissioner can have a list of names and
addresses of those who filed their ITRs published.
4.) If the ITRs are evidence in a criminal case (Cu Unjieng vs. Posadas, 58
Phil 360) except if the case involves sec. 268 of the NIRC, which covers the
forfeiture of illegally stored/removed goods, property used in unlicensed
businesses or dies used in printing false internal revenue stamps, tags and
labels as well as misdeclaration/misrepresentation of manufacturers subject to
excise tax.
Unlawful Interest (Sec. 271, NIRC)
People for the BIR are also prohibited from having an interest, whether
direct or indirect, in the manufacture, sale or importation of any article
subject to excise tax or in the manufacture, sale or repair of dies for
printing or making internal revenue labels or stamps. For every such offense,
the penalty is imprisonment for 2 years and 1 day to 4 years and/or a fine of
Php5,000.00 to 10,000.00.
Violation of Withholding Tax Provisions (Sec. 272, NIRC)
Employees of all branches of government, including GOCCs, who violate
the NIRC provisions on withholding tax will be punished by imprisonment for 6
months and 1 day to 2 years and/or a fine of Php5,000.00 to 50,000.00 per
offense committed. The following are considered violations under sec. 272:
Failing/causing the failure to deduct and withhold any internal revenue
tax under any of the withholding tax laws and implementing rules and
regulations
Failing/causing the failure to remit taxes deducted and withheld within
the time prescribed by law and implementing rules and regulations
Failing/causing the failure to file a return or statement within the
prescribed time or rendering/furnishing a false/fraudulent return or statement
under withholding tax rules and regulations
Failure to Issue and Execute Warrants (Sec. 273, NIRC)
An officer who fails to issue or execute a warrant of distraint or levy
within 30 days after the expiry of the time in sec. 207 (distraint and levy) or
is guilty of abusing the exercise thereof by competent authority will be
automatically dismissed from service after due notice and hearing.
0 comments:
Post a Comment