News Ticker

Menu

Frauds Against The Public Treasury And Similar Offenses


ART.213

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 account relating to a
       public property or funds; and
4. That the accused had 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 of a larger or different amount is sufficient to
consummate the crime. The essence is 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 them 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 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.

Share This:

Post Tags:

Bigwas

I'm Bigwas, It is just an Alias. I have a degree in Criminology. I'm a blogger who loves to write about anything that cross my mind. I hope you learn something from my blog.

No Comment to " Frauds Against The Public Treasury And Similar Offenses "

Post Any Question Or Correction

  • To add an Emoticons Show Icons
  • To add code Use [pre]code here[/pre]
  • To add an Image Use [img]IMAGE-URL-HERE[/img]
  • To add Youtube video just paste a video link like http://www.youtube.com/watch?v=0x_gnfpL3RM