Republic Act No. 4713

REPUBLIC ACT No. 4713 June 18, 1966

AN ACT AMENDING CERTAIN SECTIONS OF COMMONWEALTH ACT NUMBERED FOUR HUNDRED SIXTY-SIX, AS AMENDED, OTHERWISE KNOWN AS THE NATIONAL INTERNAL REVENUE CODE.

Section 1. Section one hundred seventy-four of Commonwealth Act Numbered Four hundred sixty-six, otherwise known as the National Internal Revenue Code, is hereby further amended to read as follows:

Section 2. Section one hundred seventy-five of the same Code, as amended, is hereby further amended to read as follows:

Section 3. With respect to the application of the penalties, the degree of participation of the offender, whether as principal, accomplice or accessory, and the appreciation of mitigating, aggravating, or alternative circumstances, the provisions of the Revised Penal Code shall govern.

Section 4. Section three hundred forty-five of the same Code is hereby amended to read as follows:

Section 5. Section three hundred forty-six of the same Code is hereby amended to read as follows:

Section 6. This Act shall take effect upon its approval.

Approved: June 18, 1966

"Sec. 174. Unlawful possession or removal of articles subject to specific tax without payment of tax. Any person who owns and/or is found in possession of imported articles subject to specific tax, the tax on which had 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:

"In applying the above scale of penalties, if the offender is an alien, he shall be deported after serving the sentence without further proceedings for deportation. If the offender is a government official or employee, the penalty shall be the maximum as hereinabove prescribed and, the offender shall suffer an additional penalty of perpetual disqualification for public office, to vote and to participate in any election.

"Any person who is found in possession of locally manufactured articles subject to specific tax, the tax on which has not been paid in accordance with law, or any person who is found in possession of such articles which are exempt from specific tax other than those to whom the same is lawfully issued shall be punished with a fine of not less than ten times the amount of the specific tax due on the articles found but not less than two hundred pesos nor more than five thousand pesos and imprisonment of from four months and one day to four years and two months. Any manufacturer, owner, or person in charge of any article subject to a specific tax who removed or allows or procures the unlawful removal of any such article from the place of manufacture or bonded warehouse, upon which article the specific tax has not been paid in the time and 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 times the amount of the specific tax due on the articles, but not less than five hundred pesos nor more than ten thousand pesos and imprisonment of not less than six months and one day but not more than six years.

"Every manufacturer so offending shall, before continuing or resuming business, execute a bond in double the amount of his original bond and containing the same conditions.

"The mere unexplained possession of articles subject to specific tax, the tax on which has not been paid in accordance with law, shall be punished under this section: Provided, however, That payment of the tax due after apprehension shall not constitute a valid defense in any prosecution for violation of this section.

"Any ordinance that provides a different penalty for acts punishable under this section is hereby repealed."

"Sec. 175. Punishment for subsequent offenses. In case of reincidence, the penalty to be imposed for unlawful possession of imported articles shall be the maximum of the penalty prescribed under the first paragraph of Section one hundred seventy-four for the offense constituting the reincidence, and the penalty to be imposed for unlawful possession of locally manufactured articles shall be a fine of not less than ten times the amount of the specific tax due on the articles possessed but not less than two hundred pesos nor more than five thousand pesos and by imprisonment for not less than six months and one day but not more than five years and two months. The penalty for unlawful removal shall be a fine ten times the amount of the specific tax due on the articles removed but not less than one thousand pesos and imprisonment for not less than eight years but not more than twelve years. If the offense be committed by the owner or the manufacturer, or with his connivance, the factory and the ground upon which it stands, including the machinery and apparatus used in and about the business, shall be forfeited."

"Sec. 345. Statutory offenses of officials and employees. Every official, agent or employee of the Bureau of Internal Revenue or of any other agency of the government charged with the enforcement of the provisions of this Code, who is guilty of any delinquency hereinbelow specified or who falls within any of the classes hereinbelow indicated shall be punished with a fine of not less than five thousand pesos nor more than fifty thousand pesos and imprisonment for not less than one year nor more than ten years:

"Sec. 346. Reward to persons instrumental in the discovery and seizure of smuggled goods. To encourage the public and law-enforcement personnel to extend full cooperation and do their utmost in stamping out smuggling, a cash reward equipment to twenty per centum of the fair market value of the smuggled and confiscated goods shall be given to the officers, and men and informers who are instrumental in the discovery and seizure of such goods in accordance with the rules and regulations to be issued by the Secretary of Finance.

"The provisions of this section, and not those of Republic Act Numbered Twenty-three hundred and thirty-eight, shall govern the giving of reward in cases covered by the former."