LAW OF BASIC TAXATION IN THE PHILIPPINE (8) A deficiency tax, or any surcharge or interest thereon on the due date appearing in the notice and demand of the Commissioner, there shall be assessed and collected on the unpaid amount, interest at the prescribed rate of 20% per annum until the amount is fully paid, which interest shall form part of the tax (Sec. 249/C], 1997 NIRC). (iii) Interest on Extended Payment - If any person required to pay the tax is qualified and elects to pay the tax on installment under the provisions of the Code, but fails to pay the tax or any installment thereof, or any part of such amount or installment on or before the date prescribed for its payment, or where the Commissioner has authorized an extension of time within which to pay a tax ora deficiency tax or any part thereof, there shall be assessed and collected interest at the rate of 20% per annum on the tax or deficiency tax or any part thereof unpaid from the date of notice and demand until it is paid (Sec. 249{D], 1997 NIRC). (©) Administrative Fines or Penalties Failure to File Certain Information Returns - Sec. 250 of the 1997 NIRC provides that in case of such failure to file an information return, statement or list, or keep any record, or supply any information required by the Tax Code or by the Commissioner on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall, upon notice and demand by the Commissioner, be paid by the person failing to file, keep or supply the same, One thousand pesos (P1,000) for each such failure; provided, however, that the aggregate amount to be imposed for all such failures during a calendar year shalll not exceed Twenty-five thousand pesos (25,000), Failure of a Withholding Agent to Collect and Remit Tax - Any person required to withhold, account for and remit any tax imposed by the Tax Code or who willfully fails to withhold such tax, or account for and remit such tax, or aids or abets in any manner to evade any such tax or the payment thereof, shall, in addition to other penalties provided for under the Tax Code, be liable upon conviction to a penalty equal to the total amount of the tax not withheld or not accounted for and romitted (Sec. 251, 1997 NIRC). Failure of a Withholding Agent to Refund Excess Withholding ‘Tax - Under Sec. 252, 1997 NIRC, any employer or withholding agent who fails or refuses to refund excess withholding tax shall, in addition to the penalties provided in Title X of the Tax Code, be liable to a penalty equal to the total amount of refunds which was not refunded 212, ‘TAX ADMINISTRATION AND ENFORCEMENT to the employee resulting from any excess of the amount withheld over the tax actually due on their return. Il, Statutory Offenses and Penalties a, General Considerations 1. Incidents to the commission of a tax offense - Under the law, any person convicted of a crime penalized under the Tax Code shall, in addition to being liable for the payment of the tax, be subject to the penalties imposed thereunder. Payment of the tax due after ‘apprehension shall not constitute a valid defense in any prosecution for violation of any provision of the Tax Code, or in any action for the forfeiture of untaxed articles (Sec. 253[a], 1997 NIRC). 2. Criminal liability of accomplices - Any person who willfully aids or abets in the commission of a crime penalized under the Tax Code or who causes the commission of any such offense by another shall be liable in the same manner as the principal (Sec. 253[b], 1997 NIRC). 3. Other incidents in the case of offenders who are aliens, public officers or emloyees, or CPAs - If the offender is not a citizen of the Philippines, he shall be deported immediately after serving the sentence without further proceedings for deportation. Ifhe is a public officer or employee, the maximum penalty prescribed for the offense shall be imposed and, in addition, he shall be dismissed from the public service ‘and perpetually disqualified from holding any public office, to vote and to participate in any election. If the offender is a Certified Public ‘Accountant, his certificate as a CPA shall, upon conviction, be automatically revoked or cancelled (Sec. 253{c], 1997 NIRO). 4. Offenses committed by associations, partnerships or corporations - In the case of associations, partnerships or corporations, the penalty shall be imposed on the partner, president, general manager, branch manager, treasurer, officer-in-charge and employees responsible for the violation (See. 263/d, 1997 NIRC). 5. Penal liability of corporations and other entities - Any corporation, association or general co-partnership liable for any of the acts or omissions penalized under the Tax Code, in addition to the penalties imposed therein upon the responsible corporate officers, partners or employees shall upon conviction for each act or omission be fined for not less than 50,000 but not more than P100,000 (Sec. 256, 1997 NIRC). 6. Amount of fines imposable - The fines to be imposed for any violation of the provisions of the Tax Code shall not be less than the 213,