PHILIPPINE LAWS, STATUTES, CODES & ISSUANCES
PHILIPPINE LAWS, STATUTES AND CODES
REPUBLIC ACTS
| REPUBLIC ACT NO. 1093 - AN
ACT TO PUNISH TAX EVASION AND WILFUL REFUSAL TO PAY TAXES BY ALIENS
WITH DEPORTATION |
| Section 1. Any
alien who shall knowingly and fraudulently evade the payment of any
internal revenue tax or wilfully refuses to pay such tax and the
accessory penalties thereof after the decision on his liability,
rendered by the Collector of Internal Revenue or the Board of Tax
Appeals or any competent administrative agency or judicial tribunal,
now existing or which may hereafter be created by law, shall have
become final and executory, shall be liable to deportation. If such tax
evasion or wilful refusal to pay is committed by a corporation,
association, or partnership, the officers thereof, who are aliens who
directly participate in the commission of the fraudulent tax evasion or
who wilfully refuse the collection of such tax after liability therefor
has become final and executory, shall be liable to deportation. The
imposition of the penalty of deportation herein provided shall not be a
bar to any proceeding, administrative or judicial, which may be taken
by the Government to enforce the collection of the tax
delinquency. Sec. 2. The Collector of Internal Revenue shall submit on or before January thirty-one every year to the Solicitor General and to the Deportation Board a list of tax cases involving aliens with a statement regarding their status. He shall also submit to the Solicitor General and to the Deportation Board a copy of the final decisions rendered in such cases, whether by compromise or otherwise, within fifteen days after they become final. The documents herein required to be submitted by the Collector of Internal Revenue shall be open to public inspection.
Sec. 3. This Act shall take effect upon its
approval. Approved: June 15, 1954 |