“DE-INSTITUTIONALIZING CORRUPTION IN

THE BUREAU OF CUSTOMS AND BUREAU OF

INTERNAL REVENUE: ANALYSIS OF R.A 3019
AND OTHER ANTI-CORRUPTION LAWS AND
POLICIES”
 

By:
 
ANNA MARIE R. DINGLASAN
December, 2020
 •Corruption can be disingenuously general,
depending on how broadly construes “public
CHAPTER I power” and “private gain”.

INTRODUCTIO •Some of the most perceived corrupt

government agencies here in the Philippines
N are the Bureau of Customs and Bureau of
Internal Revenue , the country’s premiere
revenue collecting agencies.

•In 1959, Republic Act No. 1379 was

passed as what might be called the
first specific anti-graft law in the
Country, followed by the enactment
in 1960 of Republic Act No. 3019

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 FIGURE 1: CONCEPTUAL PARADIGM

INPUTS PROCESS OUTPUTS

Conceptual CAUSES AND EFFECT

OF CORRUPTION
framework 1.1 bribery
1.2money laundering
1.3 extortion
1.4 abuse of office Descriptive
  Research Findings,
Figure 1 shows the 2.Provisions of the Analysis and Conclusions,
Republic Act 3019 Recommend
interrelationships of 3.Provisions of the
Interpretation
ations
the variables used in Republic Act 6713 of Data
4.Provisions of the Gathered
the study. Republic Act 9485
5.Provisions of the
Republic Act 1379
6.1987 Constitution Article
XI Section 1

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 STATEMENT OF THE PROBLEM
Statement of the Problem No. 1 : How
can the Cause and Effect of Corruption
be described in terms of :
1.1Bribery
1.2Money Laundering
1.3Extortion
1.4Abuse of Office
Statement of the Problem No. 2: How can
the salient provisions of the anti corruption
laws and policies be assessed in de-
institutionalizing Corruption?
2.1 Provisions of RA 3019
2.2Provisions of RA 6713
2.3Provisions of RA 9485
2.4 Provisions of RA 1379
2.5 Provisions of Article XI 1987
Constitution
CHAPTER II
REVIEW OF RELATED
•It is the policy of the state to maintain honesty and integrity in public
LITERATURE AND service. Article II of the 1987 Constitution Declaration of Principles and
State policies Section 27 states that the state shall maintain honesty and
STUDIES integrity in the public service and take positive and effective measures
against graft and corruption.

•ArticleXI –Accountability of Public Officers

•In 1995 RA 9335, the Attrition Act, authorized the Bureau of Internal
Revenue (BIR) and the Bureau of Customs (BOC) to give awards to
those who surpass the BIR and BOC targets and to impose sanctions on
those who fall short.

•United States Constitution

 RELATED LITERATURE AND STUDIES
-Chuidian v. Sandiganbayan G.R. No.
139941(January 19, 2001)
-Estrada v. Sandiganbayan G.R. No.
148560 (November 19, 2001)
-Nunez v. Sandiganbayan G.R. Nos.
L-50581-50617 (January 30, 1982)
-In Re Saturnino Bermudez 145
SCRA 160 (October 24,1986)
-NASUTRA v. Sandiganbayan G.R.
No. 125534 ( October 13, 1999)
-Paredes v. Sandiganbayan. G.R. No.
118364 (August 08,1995)
Abante Kenneth Isaiah Ibasco .
“Minimizing Smuggling and
Restoring Public Trust in the
Philippine Bureau of Customs.”
“De Dios, Emmanuel et., al.
Corruption in the Philippines :
Framework and Context”
“Malabed Rizalino, “Analyzing Anti-
Corruption Laws to Elicit narratives
of corruption and integrity”
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 CHAPTER IV
PRESENTATION AND ANALYSIS OF DATA
Cause and Effects of
Corruption
1.1 BRIBERY
1.2 Money Laundering
-Corruption in the Bureau of Customs is not
limited to smuggling. Records showed that
-There were too many cases filed
some of the shipments imported here in the
against the BIR and BOC officials by
Philippines is much lower than those levied
the Anti Graft Body for failure to
on small players for similar imports and
declare their SALN’s
these happened because of bribery.
- In the Bureau of Internal Revenue on the
other hand bribery exists when some
taxpayers bribed BIR examiners.

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1.3 Extortion
Extortion and bribery is connected with each
other
BIR officers and Customs officials were
threaten by large corporations on fear that they
will be investigated because they received
bribe on the first place.
1.4 Abuse of Office
The World Bank sees corruption as the abuse of
public office for private gains, as well as using
public office for personal benefit even if no
bribery occurs, through patronage and
nepotism; it includes the theft of state assets or
the diversion of state revenues
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 PROVISIONS OF REPUBLIC ACT
NO. 3019
Violation of R.A. No. 3019
9144 9156
9200 9065

9000
-Republic Act No. 3019 (Anti-Graft and 8724
8800
Corrupt Practices Act) is the main Anti
8600
Corruption Law in the Philippines
8400
-Latest statistics on cases filed ,pending 8200 7984
and disposed from February 1979, up to 8000
May 31,2020 shows that out of 37,326 7800
cases filed 9,156 are the cases for 7600
violation of RA 3019 with a percent 7400
distribution 24.530%. 7200
Dec. 2016Dec. 2017Dec. 2018Dec. 2019May. 2020

FIGURE 2 Latest statistics on

cases filed ,pending and disposed
from DECEMBER 2016 UP TO MAY,
2020 9
 3.Republic Act no. 6713
R.A 6713 prohibits public officials and
employees from soliciting or accepting,
directly or indirectly, any gift, gratuity, favour,
entertainment, loan or anything of monetary
value from any person: (a) in the course of
their official duties; or (b) in connection with
any operation being regulated by, or any
transaction which may be affected by, the
functions of their office.

Figure 3.2 : Recognized agents

and their motives in RA 3019
and 6713 (MALABED, 2011)
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4. Republic Act No. 9845

-In June 2007, the Filipino

government tried to tackle this
problem through the Anti-Red Tape
Act (ARTA). Its overall intention was
to increase transparency and
promote honesty and responsibility
in government service delivery.
-The Act included simplifying
measures to reduce red tape in
service transactions, and it
established a formal corruption
prevention tool for service provision.

FIGURE 4 : Assessment of the ARTA-RCS Tool vis-à-vis Core

Objectives (Civil Service Commission)

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 Provisions of Article XI ,
Provisions of RA No.
1987 Constitution
1379
-The Philippine Public Transparency ARTICLE XI – Accountability of Public
Reporting Project boldly estimates Officers, Philippines provides the basis
that at least P280B of government of ethical and accountable behavior in
funds is lost to corruption every year the public sector
in the Philippines.
Republic Act No. 1379 otherwise known
An Act Declaring Forfeiture in favor
of the state aany property found to
have been unlawfully acquired by any
public officer or employee and
providing for the proceeding
therefore.

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 CHAPTER V
FINDINGS, CONCLUSIONS, AND RECOMMENDATIONS
CAUSE AND EFFECTS OF
CORRUPTION
Corruption is more or less a learnt concept that
is imbibed from the anomaly in the
workings of systems coupled with ethical
and moral failure. This conclusion is
arrived at from the causes of corruption
and the effect it has on the society as
alluded to in the paper.
RA 9845
A study Of RA 9845 on the Red Tape
Act (ARTA)-Report Card Survey (RCS)
of the Civil Service Commission (2015)
shows that the law is insufficient in
providing data about the actual
compliance of agencies with their
Citizen’s Charter.
R.A 3019 RA 6713
Republic Act 3019 is the main anti-
corruption law in the Philippines 3.Republic Act 6713 ,sees prohibited
which provides graft and corrupt acts as issues of juridical and
practices which was punishable administrative/bureaucratic concern.
under the law. However it does not
provide the definition of the term
“graft”.
ARTICLE XI 1987
CONSTITUTION
'is an example of a good law that the
RA 1379
Provisions of the 1987 Constitution
Philippines has passed in its effort to
Article XI requires every public official
curb public sector corruption.
and employee to exhibit and live certain
Unfortunately, a truly effective asset
values while in government service, is
forfeiture mechanism is one that is
related with RA 6713 which provides
not only actual and real, but is
prompt. the Conduct and Ethical Standards for
Public Officials and Employees.
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 1. Simplify and reduce
2. “Strict Accountability
anti-graft laws and Oversight”
accordingly, by
removing the term
“Graft”

RECOMMENDATIONS

3. Long Term: Values .” Values formation, or

Formation” reformation, must
engender a view of
government posts as
positions to serve the
public, and not as a
means for personal profit.

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Thank You!

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