Statutory Offenses and Penalties
Additions to Tax
Crimes/Offense
 Sec. 250: Failure to file certain information
Returns
 Sec. 251: Failure of a Withholding agent to
Collect and Remit Tax
 Sec. 252: Failure of a withholding agent to
refund excess withholding tax
Crimes other offenses and Forfeitures
Crimes/Offense
 Sec. 254: Attempt to Evade or Defeat tax
 Sec. 255: Failure to file Return, supply
correct and accurate information, pay tax,
withhold and remit tax and refund excess
Taxes withheld on compensation
 Sec. 257: Penal Liability for Making False
Entries, Records or Reports, or Using
Falsified or Fake Accountable Forms
 Sec. 258: Unlawful Pursuit of Business
Penalties
 1,000 pesos for each failure to file (for the
person in charge of filing to the
commissioner)
 Conviction and a fine equal to the total
amount of the tax not withheld, nor not
accounted for and remitted
 Penalty of a fine equivalent to the total
amount of refunds which was not refunded
to the employee resulting from any excess
of the amount withheld over the tax
actually due on their return.
Penalties
 Imprisonment (not less than two (2) years
but not more than four (4) years
 Fine (not less than Php. 30,000.00 and not
more than Php. 100,000.00)
 Imprisonment of not less than one (1) year
but not more than ten (10) years and a fine
of not less than ten thousand pesosn (Php.
10,000.00) (Failure to file Return, supply
correct and accurate information, pay tax,
withhold and remit tax and refund excess
Taxes withheld on compensation)
 Imprisonment of not less than one (1) year
but not more than three (3) years and a fine
of not less than ten thousand (Php.
10,000.00) but not more than twenty
thousand (Php. 20,000.00) (withdrawing
the return after receiving seal or stamp of
receipt of an internal revenue office)
 Imprisonment of not less than two (2) years
but not more than six (6) years and a fine
of not less than fifty thousand (50,000.00)
pesos but not more than one hundred
thousand (100,00.00) pesos.
 Imprisonment of not less than six (6)

 Sec. 259: Illegal collection of Foreign
Payments
 Sec. 260: Unlawful possession of Cigarette
Paper in Bobbins or Rolls Etc.
 Sec. 261: Unlawful use of Denatured
Alcohol
 Sec. 262: Shipment or Removal of Liquor
or Tobacco Products under False Name or
Brand or as an Imitation of any Existing Or
Otherwise Known Product Name or Brand
 Sec. 263: Unlawful Possession or Removal
of Articles Subject to Excise Tax without
payment of the Tax
months but not more than two (2) years and
a fine of not less than five thousand
(5,000.00) pesos but not more than twenty
thousand (20,000.00) pesos (annual
registration fee is imposed without paying
the tax required)
 Imprisonment of not less than two (2) years
but not more than four (4) years and a fine
of not less than thirty thousand (30,000.00)
pesos but not more than fifty thousand
(50,000.00)pesos (for failure of payment of
excise tax)
 Imprisonment of not less than one year but
not more than two (2) years and a fine of
not less than twenty thousand (20,000)
peso but not more than fifty thousand
(50,000.00) pesos
 Imprisonment of not less than six (6) years
and one (1) day but not more than twelve
(12) years and a fine of not less than
twenty thousand (20,000.00) pesos but not
more than one hundred thousand
(100,000.00) pesos
 Imprisonment of not less than six (6) years
and one (1) day but not less than twelve
(12) years and a fine of not less than
twenty thousand (20,000.00) pesos but not
more than one hundred thousand
(100,000.00) pesos
 Imprisonment of not less than six (6) years
and one (1) day but not less than twelve
(12) years and a fine of not less than
twenty thousand (20,000.00) pesos but not
more than one hundred thousand
(100,000.00) pesos
 Imprisonment of not less than sixty (60)
days and not more than one hundred (100)
days and a fine of not less than One
Thousand (1,000) pesos nor more than two
thousand (2,000) pesos (if the articles does
not exceed one thousand (1000) pesos)
 Imprisonment of not less than two (2) years
but not more than four (4) years and a fine
of not less than ten thousand (10,000) but
not more than twenty thousand (20,000)
pesos ( articles exceeding one thousand
pesos but does not exceed fifty thousand
pesos
 Imprisonment of not less than 4 years but
not more than six years and a fine of not

 Sec. 264: Failure or Refusal to Issue a
Receipts or Sales or Commercial Invoices,
Violations Related to the Printing of Such
Receipts or Invoices and other Violations
 Sec. 265: Offenses Relating to Stamps
 Sec. 266: Failure to Obey Summons
 Sec. 268: Other Crimes and Offenses:
A. Misdeclaration or Misrepresentation of
Manufacturers Subject to Excise Tax
B. Forfeiture of Property Used in
Unlicensed Business or Dies used for
Printing False Stamps, Etc.
C. Forfeiture of Goods Illegally stored or
Removed
Penalties Imposed on Public Officers
Crimes/Offense
 Sec. 269: Violations Committed by
less than thirty thousand (30,000.) but not
more than 60,000 pesos (if the articles
exceeds 50,000 but not exceeding 150,000)
 Imprisonment of not less than 10 years but
not more than 12 years and a file of not less
than 50,000.00 pesos but not more than
100,000.00 pesos (if the articles exceeds
150,000.00)
 Imprisonment of not less than 2 years but
not more than 4 years and a fine 10 times
the amount of tax due on the articles found
but not less than 500 pesos (in possession
of manufactured articles subject to excise
tax and have not been paid)
 Imprisonment of not less than 1 year but
not more than 2 years and a fine 10 times
the amount of excise tax due but not less
than 1000 pesos ( removes, allows or
causes the unlawful removal of any such
articles subject to excise tax)
 Imprisonment of not less than two years
but not more than four years and a fine of
not less than 1000 but not more than
50,000.00
 Imprisonment of not less than 4 years but
not more than 8 years and a fine of not less
than 20,000 but not more than 50,000
pesos
 Imprisonment of not less than 1 year but
not more than 2 years and a fine of not less
than 5,000 but not more than 10,000 pesos
 Summary Cancellation or Withdrawal of
the Permit to engage in business as
manufacturer of Articles subject to excise
tax
 .
 Forfeiture of the Imported articles
Penalties
 Imprisonment of not less than 10 years but
 Government Officers
 Sec. 270: Unlawful Divulgence of Trade
Secrets
 Sec. 271: Unlawful Interest of Revenue
Law Enforcers in Business
 Sec. 272: Violation of Withholding Tax
Provision
 Sec. 273: Penalty for Failure to Issue and
Execute Warrant
Other Penal Provision
Crimes/Offenses
 Sec. 275: Violation of Other Provisions of
this Code or Rules and Regulations in
General
 Sec. 276: Penalty for Selling, transferring,
Encumbering, or in any way disposing of
Property Placed under Constructive
Distraint
 Sec. 277: Failure to Surrender Property
Placed under Distraint and Levy
 Sec. 278: Procuring Unlawful Divulgence
of Trade Secrets
 Sec. 279: Confiscation and Forfeiture of
the Proceeds or Instruments of Crime
 Sec. 280: Subsidiary Penalty
 Sec. 281: Prescription for Violation of any
provision of this code
 Sec. 282: Informer’s Reward to Persons
Instrumental in the Discovery of Violations
of the National Internal Revenue Code and
in the Discovery and Seizure of Smuggled
Goods
not more than 15 years and a fine of not
less than 50,000 but not more than 100,000
pesos (government agencies guilty of
violation of the offenses in this section)
 Imprisonment of not less than 2 years but
not more than 5 years and a fine of not less
than 50,000 but not more than 100,000
pesos
 Imprisonment of not less than 2 years but
not more than 4 years and fine of not less
than 5,000 but not more than 10,000 pesos
 Imprisonment of not less than 6 mos and 1
day but not more than 2 years or both and
fine of not less than 5,000 but not more
than 50,000 pesos
 Automatic dismissal from the service after
due notice and hearing
Penalties
 Imprisonment of not more than 6 mos and
a fine of not more than 1000 pesos
 Imprisonment of not less than 2 years and 1
day but not more than 4 years and a fine of
not less than 5,000 pesos
 Imprisonment of not less than 6 mos and 1
day but not more than 2 years or both and a
fine of not less than 5,000 pesos
 Imprisonment of not less than 6 mos nor
more than 5 years or both and a fine not
more than 2,000 pesos

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 (5 years prescription)
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