Title
Amends RA 2338 on informer rewards
Law
Presidential Decree No. 707
Decision Date
May 27, 1975
Presidential Decree No. 707 amends Republic Act Numbered Twenty Three Hundred and Thirty-Eight, limiting the reward for informers of violations of internal revenue and customs laws to 5% of the collected revenues, surcharges, compromises, and penalties, provided that the informers' information leads to the collection of these funds.

Legal basis and amendment scope

  • Presidential Decree No. 707 amends Section 1 of R.A. 2338.
  • The amendment operates to the contrary notwithstanding, meaning the revised reward limitation controls over inconsistent parts of R.A. 2338.
  • The decree’s coverage is limited to the rule on informer rewards in R.A. 2338, Section 1.

Reward limitation for qualified informers

  • Section 1 limits the reward authorized to be paid to qualified informers.
  • The limited reward equals the sum equivalent to five (5%).
  • The 5% is computed based on realized revenues collected and accounted for as a result of the information furnished.
  • The computation also includes surcharges collected and accounted for as a result of the information furnished.
  • The computation also includes compromises collected and accounted for as a result of the information furnished.
  • The computation also includes penalties established by law collected and accounted for as a result of the information furnished.
  • The limitation applies “to the contrary notwithstanding,” overriding inconsistent reward provisions in R.A. 2338.

Repeal or modification of inconsistent laws

  • Section 2 provides that all laws, acts, decrees, orders, and regulations inconsistent with Presidential Decree No. 707 are considered repealed and/or modified accordingly.

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