AN ACT TO PROVIDE FOR REWARD TO INFORMERS OF VIOLATIONS OF THE INTERNAL REVENUE AND CUSTOMS LAWS.
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AN ACT TO PROVIDE FOR REWARD TO INFORMERS OF VIOLATIONS OF THE INTERNAL REVENUE AND CUSTOMS LAWS.
Republic Act No. 2338
June 19, 1959
Case Overview and Summary
Summary of Republic Act No. 2338Provisions for Rewarding Informers of Internal Revenue and Customs Law Violations
- Any person, except internal revenue, customs, or other public officials and their relatives within the sixth degree of consanguinity, who voluntarily provides sworn information leading to:
• Discovery of frauds on internal revenue or customs laws
• Violations of internal revenue or customs laws provisions
• Resulting in recovery of revenues, surcharges, and fees
• Conviction of the guilty party
• Imposition and collection of fines or penalties
Shall be rewarded with 25% of the recovered revenues, surcharges, fees, fines, or penalties collected. (Section 1)
- If the violator offers to compromise and it is accepted, the informer shall receive 25% of the amount agreed upon and collected. (Section 1)
- No reward if no revenues, surcharges, or fees are actually recovered or collected. (Section 1)
- Information should not refer to cases already pending, previously investigated, or examined by the relevant authorities. (Section 1)
- Reward regulations shall be issued jointly by the Commissioners of Internal Revenue and Customs, approved by the Secretary of Finance. (Section 1)
- Relationship determination between the informer and internal revenue or customs officials shall be made jointly by the respective Commissioner and the Solicitor General. (Section 1)
- Rewards shall be paid out of the recovered revenues, surcharges, compromises, and penalties. (Section 1)
- If the information is proven false or malicious, intended to harass or prejudice the accused, the accused shall have criminal or civil recourse. (Section 2)
- The informer's identity shall not be revealed unless the information is proven malicious or false. (Section 2)
- Section 3513 of Republic Act No. 1937 (Tariff and Customs Code) is repealed. (Section 3)
- This Act shall take effect upon approval. (Section 4)
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Statutes
Republic Acts
informer reward
internal revenue violations
customs violations
fraud discovery
revenue recovery
surcharges and fees
conviction of guilty party
fine or penalty imposition
compromise offer acceptance
information requirements
pending or investigated cases
reward regulations
relationship determination
false or malicious information
informer identity protection
tariff and customs code repeal
Law
AN ACT TO PROVIDE FOR REWARD TO INFORMERS OF VIOLATIONS OF THE INTERNAL REVENUE AND CUSTOMS LAWS.
Republic Act No. 2338
•June 19, 1959
REPUBLIC ACT No. 2338
AN ACT TO PROVIDE FOR REWARD TO INFORMERS OF VIOLATIONS OF THE INTERNAL REVENUE AND CUSTOMS LAWS.
Section 1. Any person, except an internal revenue or customs official or employee, or other public officials, or his relative within the sixth degree of consanguinity, who voluntarily gives definite and sworn information, stating the facts constituting as grounds for such information not yet in the possession of the Bureau of Internal Revenue or the Bureau of Customs, leading to the discovery of frauds upon the internal revenue or customs laws, or violations of any of the provisions thereof, thereby resulting in the recovery of revenues, surcharges and fees and/or the conviction of the guilty party and/or the imposition of any fine or penalty shall be rewarded in a sum equivalent to twenty-five per centum of the revenues, surcharges or fees recovered and/or fine or penalty imposed and collected. The same amount of reward shall also be given to informer or informers where the violator has offered to compromise the violation of law committed...
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Amends
n/a
Amended by
n/a
Tags
Statutes
Republic Acts
informer reward
internal revenue violations
customs violations
fraud discovery
revenue recovery
surcharges and fees
conviction of guilty party
fine or penalty imposition
compromise offer acceptance
information requirements
pending or investigated cases
reward regulations
relationship determination
false or malicious information
informer identity protection
tariff and customs code repeal
REPUBLIC ACT No. 2338
AN ACT TO PROVIDE FOR REWARD TO INFORMERS OF VIOLATIONS OF THE INTERNAL REVENUE AND CUSTOMS LAWS.
Section 1. Any person, except an internal revenue or customs official or employee, or other public officials, or his relative within the sixth degree of consanguinity, who voluntarily gives definite and sworn information, stating the facts constituting as grounds for such information not yet in the possession of the Bureau of Internal Revenue or the Bureau of Customs, leading to the discovery of frauds upon the internal revenue or customs laws, or violations of any of the provisions thereof, thereby resulting in the recovery of revenues, surcharges and fees and/or the conviction of the guilty party and/or the imposition of any fine or penalty shall be rewarded in a sum equivalent to twenty-five per centum of the revenues, surcharges or fees recovered and/or fine or penalty imposed and collected. The same amount of reward shall also be given to informer or informers where the violator has offered to compromise the violation of law committed...
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