- Written by Benjamin B. Pulta
- Thursday, 19 July 2012
A ruling by the Department of Justice (DoJ) says informers’ rewards given to persons instrumentalin the confiscation of smuggled goods should be limited to 10 percent of the fair market value of the seized items or P1 million, whichever is lower.
In a five-page legal opinion, Justice Secretary Leila de Lima supported the position of Finance Secretary Cesar Purisima that Section 282 of the National Internal Revenue Code (NIRC) should be the applicable law in determining the informer’s rewards and not Section 3513 of the Tariff and Customs Code of the Philippines (TCCP).
Section 3513 states that “a cash reward equivalent to 20 per centum of the fair market value of the smuggled and confiscated goods shall be given to the officers and men and informers who are instrumental in the discovery and seizure of such goods.”
De Lima noted that Section 3513 of the TCCP has been impliedly repealed or amended by Section 282 (b) of the NIRC since both refer to informer’s reward..... MORE
Source: The Daily Tribune