Givers of bribes and other gifts as well as accomplices in
bribery and violations of the Anti-graft and Corrupt Practices
Act are immune from prosecution under the following circumstances:

a. information refers to consummated violations
b. necessity of the information or testimony
c. the information and testimony are not yet in the possession of
   the State
d. information and testimony can be corroborated on its material
e. informant has been previously convicted of a crime involving
   moral turpitude

Before the bribe-giver may be dropped from the information, he has
to be charged first with the receiver.

The immunity granted the bribe-giver is limited only to the illegal
transaction where the informant gave voluntarily the testimony.

The immunity shall not attach when it turns out that the information
given is false and malicious, for the purposes of harassing the officer.
The public officer in this even is entitled to the appropriate
action against the informant.