EFECTO DEL CAMBIO DE LA POSICIÓN DEL HI CON LA TASA DE NACIMIENTOS

Administrative/Extrajudicial Search, seizure, forfeiture, arrest (1) Enforcement of Tax Lien

Tax Lien – attaches upon the articles imported which may be enforced while such are in custody

or subject to the control of the government (Sec. 1204)

Sec. 1508

(a) When an importer has an outstanding and demandable account with the Bureau of Customs,

(1) Collector shall hold the delivery of the article.

(2) Upon notice, he may sell such importation or a portion of it to satisfy the obligation. (b) Importer may settle his obligation anytime

before the sale.

(2) Seizure and Forfeiture (Sec. 2205) Who may effect:

customs official; Fisheries Commissions; Philippine Coast Guard

Note:Person who is exercising such an authority has the duty to make known his official character, upon being questioned at the time of the exercise. If his authority came from a special authorization, he has the duty to exhibit the written authority upon demand.

What:

to make seizure of any vessel, aircraft, cargo, animal or any movable property when the same is subject to forfeiture or liable for any fine under the tariff and customs law

Where authority may be exercised:

at any place within the jurisdiction of the Bureau of Customs

Other Rights/Authority of the Official effecting the search and seizure:

(1) Authority to require assistance of any police officer if necessary (Sec. 2207)

(2) At any time, right to enter, pass through or search any inclosure or warehouse, or other building, not being a dwelling house (Sec. 2208)

(3) Right to enter and search a dwelling house, upon warrant issued by the Judge of the Court, or any responsible officer as may be authorized (Sec. 2209)

(4) Right to Search Vessels or Aircrafts and Persons or Articles Conveyed (Sec. 2210)

(5) Right to Search Vehicles, Beasts and Persons when he has reasonable cause to suspect the presence therein of dutiable or prohibited article introduced into the Philippines contrary to law (Sec. 2211)

(6) Search of Persons Arriving From Foreign Countries (Sec. 2212)

Administrative Proceedings (Secs 2301 – 2316) Procedure for Seizure:

(1) Collector shall issue a warrant for the detention of the property

Cash bond

(a) if importer wishes to secure release of article for legitimate use

(b) amount fixed by Collector

(c) appraised value of article and/or fine, expenses, costs

Note: Article will NOT be released if:

(1) prima facie evidence of fraud in the importation (2) article is prohibited by law

(2) Report to Commissioner and Chairman of Commission of Audit

(3) Written notice to owner or importer He shall he given opportunity to be heard; Notification to an unknown owner

(a) posting for 15 days in the public corridor of customhouse

(b) publication in newspaper

(c) other means Collector considers desirable (4) Collector shall make a list and particular

description and classification of the seized property, appraisal based on local wholesale values by

(a) at least 2 appraising officials

(b) absent such, 2 competent disinterested citizens

If within 15 days from notification, no owner or agent is found or appears before Collector, then the property would be forfeited to Government and sold at auction

Settlement(Sec. 2307)

While case is pending, Collector may accept settlement of any seizure case

(a) Upon approval of Commissioner

(b) Payment of fine ( 25% - 80% of the landed cost of the article)

(c) In case of forfeiture, should pay the domestic market value of the seized article

When Settlement NOT allowed: (a) Fraud in importation

(b) Importation prohibited by law (c) Release would be contrary to law

Compromise(Sec. 2316, TCC)

Commissioner may compromise any case subject to approval by Secretary of Finance

Judicial

Requisites for filing of criminal/civil case(Sec, 2401, TCC):

(1) Brought in the name of the government of the Phil

(2) Conducted by Customs officers (3) With approval from the Commissioner Rules on appeal including jurisdiction

The party aggrieved by a ruling of the Commissioner in any matter brought before him upon protest or by his action or ruling in any case of seizure may appeal to the Court of Tax Appeals, in the manner and within the period prescribed by law and regulations. Unless an appeal is made to the Court of Tax Appeals in the manner and within the period prescribed by laws and regulations, the action or ruling of the Commissioner shall be final and conclusive. (Sec. 2402, TCC)

Taxpayer Protest

When made:at the time payment of the amount claimed to be due is made within 15 days thereafter (Sec. 2308)

Form:

(a) Must be in writing

(b) Must point out the particular decision or ruling of the Collector of Customs to which exception is taken or objection made

(c) Must state the grounds relied upon for relief (Sec. 2310, TCC)

Scope: Limited to the subject matter of a single adjustment (refers to the entire content of one liquidation including duties, fees, surcharges and fines) or other independent transaction

Other requirements:

(a) Payment of the amount due and the corresponding docket fee shall be made before protest (Sec. 2308)

(b) Upon demand of Collector, the importer shall furnish samples of the articles which are the subject of the protest

Effect of Failure to Protest: render the action of the Collector final and conclusive except for manifest error

Review of Commissioner(Sec. 2313):

person aggrieved by the decision or Collector in any matter presented upon protest or by his action in any case of seizure may, within days after notification on writing by the Collector of his actions or decisions, file a written notice to the Collector with a copy furnished to the Commissioner of his intention to appeal the action or decision of the Collector to the Commissioner

Automatic Review:

Happens in case a decision is made adverse to the Government

Abandonment

Article is deemed abandoned when (Sec. 1801, TCC): (1) owner, importer or consignee expressly signifies

in writing to Collector his intention to abandon (2) after due notice, fails to file an entry within 30

days from date of discharge of last package from vessel or aircraft

(3) after filing entry, fails to claim his importation 15 days from date of posting of the notice to claim such importation

Effect (Sec. 1802, TCC):

(a) deemed to have renounced his interest and property rights

(b) ipso facto deemed property of the Government (c) If the abandoned articles are transferred to a

customs bonded warehouse, the operator shall be liable for the payment of duties and taxes in the case of loss of the stored abandoned imported articles (R.V. Marzan v. CA, GR No. 128064, March 4, 2004)

Liability of Official for Failure to Report Abandonment Any official or employee who:

(a) had knowledge of the existence of abandoned article

(b) custody or charge of such article

(c) fails to report within 24 hours from time article deemed abandoned shall be punished according to sec. 3604 (fine: P5000 – P50,000; imprisonment: 1 yr – 10 yrs, perpetual disqualification to hold public office, vote and participate in election)

Abatement and Refund When available:

(1) Abatement for Damage incurred during Voyage (Sec. 1701)

(2) Abatement or Refund for the following: (a) Missing Packages (Sec. 1702)

(c) Articles Lost or Destroyed after Arrival (Sec. 1704)

(d) Dead or Injured Animals (Sec. 1705) (3) Refund in case of excess payments due to:

(a) manifest clerical error made in invoice or entry (b) error in return of weight, measure and gauge (certified, under penalties of falsification or perjury, by examining official)

(c) error in the distribution of charges on invoices (which does not involve any question of law and certified, under penalties of falsification or perjury, by examining official) (Sec. 1707) Conditions for refund of Excess Payments

(1) errors discovered before payment OR discovered within 1 year after the final liquidation

(2) written request and notice from importer OR statement of error certified by the Collector How:

(1) Claim made in writing

(2) Collector shall verify with the records in his office (3) Certify claim to Commissioner with his

recommendation and necessary papers

(4) Commissioner shall then cause the claim to be paid if found correct

If the result of the refund would result to a corresponding refund of the internal revenue taxes on the same importation, Collector shall certify to Commissioner who shall cause the said excess to be paid, refunded or credited in favor of the importer