PHILIPPINE LAWS, STATUTES, CODES & ISSUANCES
PHILIPPINE LAWS, STATUTES AND CODES
REPUBLIC ACTS
| REPUBLIC ACT NO. 1051 - AN
ACT TO REQUIRE ALL BUREAUS, OFFICES, AGENCIES AND INSTRUMENTALITIES OF
THE GOVERNMENT, INCLUDING GOVERNMENT OWNED OR CONTROLLED CORPORATIONS,
PROVINCES, CITIES AND MUNICIPALITIES, TO DEDUCT AND WITHHOLD FROM ANY
MONEY PAYMENT TO PRIVATE INDIVIDUALS, CORPORATIONS, PARTNERSHIPS,
AND/OR ASSOCIATIONS, ANY AND ALL TAXES DUE AND PAYABLE ON ACCOUNT OF
SAID MONEY PAYMENT |
| Section 1.
All bureaus, offices, agencies and instrumentalities of the government,
including government owned or controlled corporations, provinces,
cities and municipalities, shall, before making any money payment to
private individuals, corporations, partnerships and/or associations,
deduct and withhold any and all taxes the amount of which can be fixed,
determined, computed or ascertained, due from such individuals,
corporations, partnerships and/or associations on account of said money
payment: Provided, however, That, the deductions and withholdings
referred to herein shall not be required in case previous payments of
the aforesaid tax liability or liabilities had already been made by the
corresponding payee.
Sec. 2. The tax liability for which
withholding, or of which previous payment is required in section one of
this Act includes any and all taxes which cane be fixed, determined,
computed or ascertained on account of the money payments. Sec. 4. It shall be unlawful for any public officer or employee, or official or employee of a government owned or controlled corporation to authorize any of the payments mentioned in section one hereof without withholding, or without requiring the previous payment of, the tax liability mentioned in section two hereof. It shall be equally unlawful for any person or persons to induce or connive with any public officer or employee, or official or employee of a government owned or controlled corporation to commit the unlawful act herein defined or to receive any payment in violation of this Act.
Sec. 5. Any violation of this Act shall be
punished by a fine not less than one thousand pesos nor more than two
thousand pesos and imprisonment for not more than one year: Provided,
That, in the case of public officer or employee he shall be further
subject to administrative proceedings and, if found guilty, shall be
dismissed from the service: Provided, further, That in case of aliens,
in addition to the penalties provided for in this section, they shall
be deported without further deportation proceedings. Approved: June 12, 1954 |