Beruflich Dokumente
Kultur Dokumente
CHAPTER II
MCJ 205
E1ASION
SCOPE OF DISCUSSION:
T.K.L. Fontanil
+f the offender is a Certified Pu&lic !ccountant# his certificate as a Certified Pu&lic !ccountant shall# upon conviction# &e automatically revo-ed or cancelled $d% +n the case of associations# partnerships or corporations# the penalty shall &e imposed on the partner# president# general manager# &ranch manager# treasurer# officer.in.charge# and the employees responsi&le for the violation $e% *he fines to &e imposed for any violation of the provisions of this Code shall not &e lower than the fines imposed herein or twice the amount of ta'es# interest and surcharges due from the ta'payer# whichever is higher
SEC. 254. Attempt to Evade or Defeat Tax. - !ny person who willfully attempts in any manner to evade or defeat any ta' imposed under this Code or the payment thereof shall# in addition to other penalties provided &y law# upon conviction thereof# &e punished &y a fine not less than *hirty thousand $P/0#000% &ut not more than One hunderd thousand pesos $P100#000% and suffer imprisonment of not less than two $2% years &ut not more than four $3% years) Provided, *hat the T.K.L. Fontanil 2
SEC. 265. .ffenses Relatin' to Stamps. - !ny person who commits any of the acts enumerated hereunder shall# upon conviction thereof# &e punished &y a fine of not less than *wenty thousand pesos $P20#000% &ut not more than 4ifty thousand pesos $P50#000% and suffer imprisonment of not less than four $3% years &ut not more than eight $>% years) $a% ma-ing# importing# selling# using or possessing without e'press authority from the Commissioner# any die for printing or ma-ing stamps# la&els# tags or playing cards7$&% =rasing the cancellation mar-s of any stamp previously used# or altering the written figures or letters or cancellation mar-s on internal revenue stamps7$c% Possessing false# counterfeit# restored or altered stamps# la&els or tags or causing the commission of any such offense &y another7$d% Selling or offering for sale any &o' or pac-age containing articles su&(ect to e'cise ta' with false# spurious or counterfeit stamps or la&els or selling from any such fraudulent &o'# pac-age or container as aforementioned7 or$e% Giving away or accepting from another# or selling# &uying or using containers on which the stamps are not completely destroyed Sec. 266. Failure to .$ey Summons. - !ny person who# &eing duly summoned to appear to testify# or to appear and produce &oo-s of accounts# records# memoranda or other papers# or to furnish information as re,uired under the pertinent provisions of this Code# neglects to appear or to produce such &oo-s of accounts# records# memoranda or other papers# or to furnish such information# shall# upon conviction# &e punished &y a fine of not less than 4ive thousand pesos $P5#000% &ut not more than ten thousand pesos $P10#000% and suffer T.K.L. Fontanil 8
SEC. 268. .t"er Crimes and .ffenses. ) (A %isdeclaration or %isrepresentation of %anufacturers Su$0ect to Excise Tax.- !ny manufacturer who# in violation of the provisions of *itle "+ of this Code# misdeclares in the sworn statement re,uired therein or in the sales invoice# any pertinent data or information shall &e punished &y a summary cancellation or withdrawal of the permit to engage in &usiness as a manufacturer of articles su&(ect to e'cise ta' (! Forfeiture of Property (sed in (nlicensed +usiness or Dies (sed for Printin' False Stamps, Etc. - !ll chattels# machinery# and remova&le fi'tures of any sort used in the unlicensed production of articles su&(ect to e'cise ta' shall &e forfeited @ies and other e,uipment used for the printing or ma-ing of any internal revenue stamp# la&el or tag which is in imitation of or purports to &e a lawful stamp# la&el or tag shall also &e forfeited (C Forfeiture of Goods lle'ally Stored or Removed. ) Unless otherwise specifically authorized &y the Commissioner# all articles su&(ect to e'cise ta' should not &e stored or allowed to remain in the distillery warehouse# &onded warehouse or other place where made# after the ta' thereon has &een paid7 otherwise# all such articles shall &e forfeited !rticles withdrawn from any such place or from customs custody or imported into the country without the payment of the re,uired ta' shall li-ewise &e forfeited
T.K.L. Fontanil
) !ny internal revenue officer who is or shall &ecome interested# directly or indirectly# in the manufacture# sale or importation of any article su&(ect to e'cise ta' under *itle "+ of this Code or in the manufacture or repair or sale# of any die for printing# or ma-ing of stamps# or la&els shall upon conviction for each act or omission# &e punished &y a fine of not less than 4ive thousand pesos $P5#000% &ut not more than *en thousand pesos $P10#000%# or suffer imprisonment of not less than two $2% years and one $1% day &ut not more than four $3% years# or &oth SEC. 272. 1iolation of !it""oldin' Tax Provision. ) =very officer or employee of the Government of the Bepu&lic of the Philippines or any of its agencies and instrumentalities# its political su&divisions# as well as government. owned or controlled corporations# including the 8ang-o Sentral ng Pilipinas $8SP%# who# under the provisions of this Code or rules and regulations promulgated thereunder# is charged with the duty to deduct and withhold any internal revenue ta' and to remit the same in accordance with the provisions of this Code and other laws is guilty of any offense herein &elow specified shall# upon conviction for each act or omission &e punished &y a fine of not T.K.L. Fontanil 11
T.K.L. Fontanil
12