QuestionsQuestions (Republic Act No. 5436)
RA 5436 amends Commonwealth Act No. 466 by inserting a new section (Sec. 352-A) that provides for the confiscation and forfeiture of the proceeds and instruments/tools used in the commission of certain crimes under the National Internal Revenue Code.
RA 5436 amends Title XI of Commonwealth Act No. 466 (the National Internal Revenue Code). It inserts a new section between Sections 352 and 353.
The inserted section is titled “Sec. 352-A. Confiscation and Forfeiture of the proceeds or instruments of crime.”
The proceeds of the crime, the value of the goods, and the instruments or tools with which the crime was committed.
Yes. The text states that “in addition to the penalty imposed,” the case “shall carry with it the confiscation and forfeiture” of the specified items.
It applies in addition to the penalty for violations of Title IV Sections 184, 185, 185-A, 185-B, and the first paragraph of Section 186 of Title V, and Chapter V and Chapter VII of Title VIII, “all of this Code.”
They shall be confiscated and forfeited after due notice and hearing in a separate proceeding in favor of the government, provided the third person leased, let, chartered, or otherwise entrusted the same to the offender.
It provides that in such cases, the instruments or tools “shall likewise be confiscated and forfeited.”
No. The text states: “property of common carriers shall not be to forfeiture” when used in business as such common carrier, unless the owner or operator was, at the time of the illegal act, a consenting party or privy thereto.
Forfeiture is allowed if the owner/operator was a consenting party or privy to the illegal act at the time it was committed.
It states “without prejudice to the owner’s right of recovery against the offender in a civil or criminal action.”
It provides that “Articles which are not subject of lawful commerce shall be destroyed.”
To provide due process—after due notice and hearing—in favor of the government, while protecting the property rights of the non-offending third-party owner.
“Due notice and hearing in a separate proceeding” for third persons whose property was used in the illicit act.
It takes effect upon its approval (immediately upon approval as stated: “This Act shall take effect upon its approval.” Approved Sept. 9, 1968).