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Article 213. Frauds against the public treasury and similar offenses. - The penalty of prision correccional in its medium period to prision mayor in its minimum period, or a fine ranging from forty thousand pesos (P40,000)to two million pesos (P2,000,000), or both, shall be imposed upon any public officer who:

1. In his official capacity, in dealing with any person with regard to furnishing supplies, the making of contracts, or the adjustment or settlement of accounts relating to public property or funds, shall enter into an agreement with any interested party or speculator or make use of any other scheme, to defraud the Government:

2. Being entrusted with the collection of taxes, licenses, fees, and other imposts, shall be guilty of any of the following acts or omissions:

(a) Demanding, directly or indirectly, the payment of sums different from or larger than those authorized by law.

(b) Failing voluntarily to issue a receipt, as provided by law, for any sum of money collected by him officially.

(c) Collecting or receiving, directly or indirectly, by way of payment or otherwise, things or objects of a nature different from that provided by law.

When the culprit is an officer or employee of the Bureau of Internal Revenue or the Bureau of Customs, the provisions of the Administrative Code shall be applied.

FRAUDS AGAINST PUBLIC TREASURY
ELEMENTS:
1. That the offender be a public officer;
2. That he should have taken advantage of his office, that is, he intervened in the transaction in his official capacity;
3. That he entered into an agreement with any interested party or speculator or made use of any other scheme with regard to
(a) furnishing supplies
(b) The making of contracts, or
(c) the adjustment or settlement of accounts relating to public property or funds; and
4. That the accused had the intent to defraud the government.

The felony is consummated by merely entering into an agreement with any interested party or speculator or by merely making use of any scheme to defraud the Government.

ILLEGAL EXACTIONS
ELEMENTS:
1. The offender is a public officer entrusted with the collection of taxes, licenses, fees, and other imposts; and
2. That he is guilty of any of the following acts or omissions;
a. demanding, directly or indirectly, the payment of sums different from or larger than those authorized by law, or
b. failing voluntarily to issue a receipt, as provided by law, for any sum of money collected by him officially, or
c. collecting or receiving, directly or indirectly, by way of payment or otherwise, things or objects of a nature different from that provided by law

This can only be committed principally by a public officer whose official duty is to collect taxes, license fees, import duties, and other dues payable to the government.

Mere demand for a larger or different amount is sufficient to consummate the crime. The essence is that the improper collection and damage to the government is not required.

If sums are received without demanding the same, a felony under this article is not committed. However, if the sum is given as a sort of gift or gratification, the crime is indirect bribery.

When there is deceit in demanding larger fees, the crime committed is estafa.

This felony may be complexed with malversation.
Ex. A tax collector who collected a sum larger than that authorized by law and spent all of it is guilty of two crimes, namely:
(1) illegal exaction, for demanding a greater amount; and
(2) malversation for misappropriating the amount collected.

A public officer who has the duty to collect taxes is directly accountable to the Government for the money he collected, since such money acquires the character of a public fund.

Officers and employees of the BIR or Customs are not covered by this article but by the NIRC or the Administrative Code.