3/30/2021 PHILIPPINE REPORTS ANNOTATED VOLUME 105

[No. L-10210. July 29, 1959]

THE PEOPLE OF THE PHILIPPINES, plaintiff and

appellee, vs. GREGORIO BALAGTAS, defendant and
appellant.

Appeal from a decision of the Court of First Instance of

Manila finding appellant guilty of violation of Section 51
of the
1363

National Internal Revenue Code. The information filed by

the government on August 17, 1954, alleged that the said
appellant failed to pay his income taxes for the years 1946,
1947, 1948 and 1949, in the total amount of P10,431.22.
Upon his plea of guilty, he was sentenced to pay a fine of
P300, with subsidiary imprisonment in case of insolvency,
to indemnify the Republic the sum of P10,431.22, also with
subsidiary imprisonment in case of insolvency. Despite
appellant's plea of guilty, he appealed on the ground that
the lower court erred (1) in not holding that the violation
alleged in the information has already prescribed, and (2)
in imposing subsidiary imprisonment relative to his civil
liability. Held: Section 51, paragraphs (b) and (c) of the
Internal Revenue Code provide that the tax imposed by
that title shall be paid on or before the 15th day of May
following the close of the calendar year, and in case of
installment payments, the second installment shall be paid
on or before the 15th day of August of the following year.
On the other hand, Section 354 of the same Code provides
that violations of any provision thereof shall prescribe after
five years. With respect, therefore, to appellant's failure to
pay his income taxes for 1946, 1947 and 1948 on or before
May 15th or August 15th, as the case may be, of the year
1947, 1948 and 1949, respectively, the same could not have
been prosecuted by reason of prescription, as the
information was filed on August 17, 1954, or after more
than five years have elapsed counted from August 16, 1949.
With respect to his tax for 1949 which should have been
paid on or before May 15th or August 15th, as the case may
be, of 1950, the violation has not yet prescribed, it
appearing that only 4 years and a few days have elapsed
when the information was filed. Relative to the imposition
of subsidiary imprisonment in case of insolvency, Section
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3/30/2021 PHILIPPINE REPORTS ANNOTATED VOLUME 105

353 is clear that the subsidiary penalty provided therein

refers only to non-payment of the fine and not of the taxes
due. For want of express provision of law, subsidiary
imprisonment cannot be imposed in this case.

Decision modified. Endencia, J., ponente.

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