Publishing Section 22 of Republic Act No. 5185, as amended by Republic Act No. 6258

November 12, 1971 REVENUE MEMORANDUM CIRCULAR NO. 35-71 SUBJECT : Publishing Section 22 of Republic Act No. 5185, as amended by Republic Act No. 6258 TO : All Collection Agents and others concerned There are quoted hereunder for your information, guidance and reference the provisions of section 22 of Republic Act No. 5185 as amended by Republic Act No. 6258, viz.: "Sec. 2 Section twenty-two of Republic Act numbered fifty-one hundred and eighty five is hereby amended to read as follows: SECTION 22. Penalties . (a) Any public officer committing any act or omission in violation of Sections four, six, eight, sixteen., seventeen and twenty-three of this Act shall be punished with imprisonment of not less than six months nor more than one year or a fine of not less than one nor more than two thousand pesos or both at the discretion of the Court. (b) Any public officer who fails or refuses to turn over the regular and special allotments and shares from excess income tax collections mentioned in section fourteen of this Act within the periods fixed therein, or who delays, obstructs or prevents the same; or who orders, causes or effects the transfer or diversion of the same or any part thereof, shall be punished with imprisonment of not less than one year and not more than six years or a fine of not less than two nor more than ten thousand pesos or both at the discretion of the court. (c) In addition to the foregoing penalties, the public officer committing any of the offenses herein penalized shall be dismissed from the service with prejudice to reinstatement and with permanent disqualification for election or appointment to any public office. (d) Any person who cooperates, induces, participates or conspires with the public officer in the commission of any of the offenses penalized herein shall be subject to the same penalty of imprisonment or fine or both hereinabove provided." It shall be noted that before the amendment it is the established policy of the Bureau that the prolonged delay in the reporting and remittance of revenue collections was only punishable by the suspension of the payment of the salary of the erring collecting officers. As the timely turn-over of regular and special allotments by Treasury Field Cashiers within five (5) days after the end of each month is premised on the prompt remittance of revenue collections, the failure or delay of any collection officer in making such remittance shall make him liable under the law quoted herein. Moreover, said Section 22, as amended, provides clearly the liability of a collecting officer when it states " or who delays, obstructs or prevents the same " the turn-over of regular and special internal revenue allotments. Consequently and by virtue thereof, any undue delay in the remittance of revenue collections is now punishable by a fine or imprisonment or both at the discretion of the Court. In addition, it shall entail dismissal from the service of the erring employee with prejudice to reinstatement and with permanent disqualification for election or appointment to any public office. cdt All collection officers and others concerned are hereby enjoined to be guided accordingly. MISAEL P. VERA Commissioner of Internal Revenue