Bill Type
Congress Name
Full Title of Bill
AN ACT PENALIZING THE PADDING OF TAX DEDUCTIONS THROUGH UNAUTHORIZED, FALSIFIED, OR FAKE REVENUE DOCUMENTS, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 8424 ENTITLED, "THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED BY REPUBLIC ACTS NO. 10963, 11256, 11346, 11467 AND 11534"
Text as filed (link)
Date filed
March 14, 2023
Date Read
March 15, 2023
Bill Status
Substituted by HB08144
Mother Bill Status
Approved by the House on 2023-05-29, transmitted to the Senate on 2023-05-30 and received by the Senate on 2023-05-30
Committee Details
Primary Committee
Legislative History
| House Bill/Resolution NO. HB07583 |
| FULL TITLE : AN ACT PENALIZING THE PADDING OF TAX DEDUCTIONS THROUGH UNAUTHORIZED, FALSIFIED, OR FAKE REVENUE DOCUMENTS, AMENDING FOR THE PURPOSE REPUBLIC ACT NO. 8424 ENTITLED, “THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED BY REPUBLIC ACTS NO. 10963, 11256, 11346, 11467 AND 11534†|
| ABSTRACT : Amends R.A. No.8424 (NIRC of 1997) as amended, to be read as follows:Section 4. Amendatory Clause. . . “SEC. 257. Penal Liability for Making False Entries, Reports or Using Falsified or Fake Accountable Forms.â€â€œxxxâ€â€œ(B) Any person whoâ€â€œxxxâ€(8) Willfully attempts in any manner to evade or defeat any tax imposed under this Code, or knowingly DISTRIBUTES, ACQUIRES OR uses UNAUTHORIZED, fake or falsified revenue official receipts, SALES INVOICES, COMMERCIAL INVOICES . . . be punished by a fine not less than FIVE HUNDRED THOUSAND PESOS (P500,000) but not more than TEN MILLION PESOS (p10,000,000). And imprisonment of not less than (6) YEARS but not more than TEN (10) YEARS. |
| PRINCIPAL AUTHOR/S : TANJUATCO, EMIGDIO III P. |
| DATE FILED : 2023-03-14 |
| SIGNIFICANCE: NATIONAL |
| ACTIONS TAKEN BY THE COMMITTEE |
| MOTHER BILL: HB08144 |
| ACTIONS TAKEN BY THE COMMITTEE ON RULES |
| REFERRAL TO THE COMMITTEE ON WAYS AND MEANS ON 2023-03-15 |
Abstract
ABSTRACT : Amends R.A. No.8424 (NIRC of 1997) as amended, to be read as follows:Section 4. Amendatory Clause. . . "SEC. 257. Penal Liability for Making False Entries, Reports or Using Falsified or Fake Accountable Forms.""xxx""(B) Any person who""xxx"(8) Willfully attempts in any manner to evade or defeat any tax imposed under this Code, or knowingly DISTRIBUTES, ACQUIRES OR uses UNAUTHORIZED, fake or falsified revenue official receipts, SALES INVOICES, COMMERCIAL INVOICES . . . be punished by a fine not less than FIVE HUNDRED THOUSAND PESOS (P500,000) but not more than TEN MILLION PESOS (p10,000,000). And imprisonment of not less than (6) YEARS but not more than TEN (10) YEARS.
Significance