Preamble
THE NATIONAL INTERNAL REVENUE CODE. WHEREAS, the current economic crisis amounts to a grave emergency which affects the stability of the nation and require immediate action; WHEREAS, there is an imperative need to simplify and restructure certain provisions of the National Internal Revenue Code; WHEREAS, the issuance of this Decree is an essential and necessary component of the national economic recovery program promulgated to meet and overcome the emergency; NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Republic of the Philippines, by virtue of the powers vested in me by the Constitution, do hereby order and decree: “SEC. 281. General Provisions. – [a] The additions to the tax or deficiency tax prescribed in this Chapter shall apply to all taxes, fees and charges imposed in this Code. The amount so added to the tax shall be collected at the same time, in the same manner and as part of the tax. “[b] If the withholding agent is the Government or any of its agencies, political subdivisions or instrumentalities, or a government-owned or controlled corporation, the employee thereof responsible for the withholding and remittance of the tax shall be personally liable for the additions to the tax prescribed herein. “[c] The term “person”, as used in this Chapter, includes an officer or employee of a corporation who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. “SEC. 282. Civil Penalties. – [a] There shall be imposed, in addition to the tax required to be paid, a penalty equivalent to twenty-five percent [25%] of the amount due, in the following cases: “[1] Failure to file any return required under the provisions of this Code or regulations on the date prescribed; or a “[2] Filing a return with an internal revenue officer other than those with whom the return is required to be filed; or “[3] Failure to pay the tax within the time prescribed for its payment; or “[4] Failure to pay the full amount of tax shown on any return required to be filed under the provisions of this Code or regulations, or the full amount of tax due for which no return is required to be filed, on or before the date prescribed for its payment. “[b] In case of willful neglect to file the return within the period prescribed by this Code or regulations, or in case a false or fraudulent return is willfully made, the penalty to be imposed shall be fifty percent [50%] of the tax or of the deficiency tax, in case any payment has been made on the basis of such return before the discovery of the falsity or fraud. “[c] The penalties imposed hereunder shall form part of the tax and the entire amount shall be subject to the interest prescribed in Section 283. “[d] In the case of failure to affix the proper documentary stamps to a document or instrument, there shall, for every violation, be imposed, in addition to the amount of documentary stamp tax required to be paid, an amount equivalent to twenty-five percent of such unpaid amount which shall be in lieu of the interest prescribed in Section 283, Provided, That when the amount is not paid within the time prescribed in the notice and demand, there shall be collected on the total unpaid amount, including the surcharge, the interest prescribed in Section 283[a] from the due date prescribed in the notice and demand until the amount is fully paid, which interest shall form part of the tax. “SEC. 283. Interest. – [a] In general. -There shall be assessed and collected on any unpaid amount of tax, interest at the rate of twenty percent [20%] per annum, or such higher rate as may be prescribed by regulations, from the date prescribed for payment until the amount is fully paid. “[b] Deficiency interest. – Any deficiency in the tax due, as the term is defined in this Code, shall be subject to the interest prescribed in paragraph [a] hereof, which interest shall be assessed and collected from the date prescribed for its payment until the full payment thereof. “[c] Delinquency interest. – In case of failure to pay: “[1] The amount of the tax due on any return required to be filed, or “[2] the amount of the tax due for which no return is required, or “[3] a deficiency tax, or any surcharge or interest thereon, on the due date appearing in the notice and demand of the Commissioner there shall be assessed and collected, on the unpaid amount, interest at the rate prescribed in paragraph [a] hereof until the amount is fully paid, which interest shall form part of the tax. “[d] Interest on extended payment. – If any person required to pay the tax is qualified and elects to pay the tax on installment under the provisions of this Code, but fails to pay the tax or any installment thereof, or any part of such amount or installment on or before the date prescribed for its payment, or where the Commissioner has authorized an extension of time within which to pay a tax or a deficiency tax or any part thereof, there shall be assessed and collected interest at the rate hereinabove prescribed on the tax or deficiency tax or any part thereof unpaid from the date of notice and demand until it is paid. “SEC. 284. Failure to file certain information returns. – In the case of each failure to file an information return, statement or list, or keep any record, or supply any information required by this Code or by the Commissioner on the date prescribed therefor, unless it is shown that such failure is due to reasonable cause and not to willful neglect, there shall, upon notice and demand by the Commissioner, be paid by the person failing to file, keep or supply the same, one thousand pesos for each such failure: Provided, however, That the aggregate amount to be imposed for all such failures during a calendar year shall not exceed twenty-five thousand pesos. “SEC. 285. Failure of a withholding agent to collect and remit tax. – Any person required to collect, account for, and remit any tax imposed by this Code or who willfully fails to collect such tax, or account for and remit such tax, or willfully assists in any manner to evade any such tax or the payment thereof, shall, in addition to other penalties provided for under this Chapter, be liable to a penalty equal to the total amount of the tax not collected, or not accounted for and remitted. “Chapter II – Crimes, Other Offenses and Forfeitures “SEC. 286. General provisions. – [a] Any person convicted of a crime penalized by this Code shall, in addition to being liable for the payment of the tax, be subject to the penalties imposed herein: Provided, That payment of the tax due after apprehension shall not constitute a valid defense in any prosecution for violation of any provision of this Code or in any action for the forfeiture of untaxed articles. “[b] Any person who willfully aids or abets in the commission of a crime penalized herein or who causes the commission of any such offense by another, shall be liable in the same manner as the principal. “[c] If the offender is not a citizen of the Philippines, he shall be deported immediately after serving the sentence without further proceedings for deportation. If he is a public officer or employee, the maximum penalty prescribed for the offense shall be imposed and, in addition, he shall be dismissed from the public service and perpetually disqualified from holding any public office, to vote and to participate in any election. If the offender is a certified public accountant, his certificate as a certified public account shall, upon conviction, be automatically revoked or cancelled. “[d] In the case of associations, partnerships, or corporations, the penalty shall be imposed on the partner, president, general manager, branch manager, treasurer, officer-in-charge, and employees responsible for the violation. “SEC. 287. Attempt to evade or defeat tax. -Any person who willfully attempts in any manner to evade or defeat any tax imposed under this Code or the payment thereof shall, in addition to other penalties provided by law, upon conviction thereof, be fined not more than ten thousand pesos or imprisoned for not more than two years, or both. “SEC. 288. Failure to file return, supply information, pay tax, withhold and remit tax. – Any person required under this Code or by regulations promulgated thereunder to pay any tax, make a return, keep any records, or supply any information, who willfully fails to pay such tax, make such return, keep such records, or supply such information, or withhold or remit taxes withheld, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, upon conviction thereof, be fined not less than five thousand pesos nor more than fifty thousand pesos, or imprisoned for not less than six months and one day but not more than five years, or both. “Any person who attempts to make it appear for any reason that he or another has in fact filed a return or statement, or actually files a return or statement and subsequently withdraws the same return or statement after securing the official receiving seal or stamp of receipt of an internal revenue office wherein the same was actually filed shall, upon conviction therefor be fined not less than three thousand pesos or imprisoned for not more than one year, or both. “SEC. 289. Penal liability of corporations. -Any corporation, association or general co-partnership liable for any of the acts or omissions penalized under this Code, in addition to the penalties imposed herein upon the responsible corporate officers, partners or employees, shall, upon conviction, for each act or omission be fined for not less than ten thousand pesos but not more than one hundred thousand pesos. “SEC. 290. Penal liability for making false entries, records or reports. – [A] Any independent certified public accountant engaged to examine and audit books of accounts of taxpayers under subparagraph [a] of Section 272 and any person under his direction who: “[1] willfully falsifies any report or statement bearing on any examination or audit, or renders a report, including exhibits, statements, schedules or other forms of accountancy work which has not been verified by him personally or under his supervision or by a member of his firm or by a member of his staff in accordance with sound auditing practices, or “[2] certifies financial statements of a business enterprise containing an essential misstatement of facts or omission in respect of the transactions, taxable income, deduction and exemption of his client, or “[b] Any person who: “[1] not being an Independent Certified Public Accountant according to subparagraph [B] of Section 272, examines and audits books of accounts of taxpayers, or “[2] offers to sign and certify financial statements without audit, or “[3] offers any taxpayer the use of accounting bookkeeping records for internal revenue purposes not in conformity with the requirements prescribed in this Code or regulations promulgated thereunder, or “[4] knowingly makes any false entry or enters any false or fictitious name in the books of accounts or records mentioned in the preceding paragraphs, or “[5] keeps two or more sets of such records or books of accounts, or “[6] in any way commits an act or omission, in violation of the provisions of this Section, or “[7] fails to keep the books of accounts or records mentioned in Section 272 in a native language, English, or Spanish, or to make a true and complete transaction as required in Section 274 of this Code, or whose books of accounts or records kept in a native language, English, or Spanish and found to be at material variance with books or records kept by him in another language. shall, upon conviction for each act or omission, be punished by a fine of not less than ten thousand pesos but not more than fifty thousand pesos or by imprisonment of not less than four years and one day but not more than six years, or both. “SEC. 291. Unlawful pursuit of business. -Any person who carries on any business for which a privilege tax is imposed without paying the tax as required by law shall, upon conviction for each act or omission, be fined not less than one thousand pesos but not more than five thousand pesos or imprisoned for not less than one month but not more than six months, or both: Provided, That in the case of a person engaged in the business of distilling, rectifying, repacking, compounding or manufacturing any article subject to excise tax, he shall, upon conviction for each act or omission, be fined for not less than five thousand pesos but not more than twenty-five thousand pesos or imprisoned for a term of not less than six months but not more than three years, or both. “SEC. 292. Illegal collection of foreign payments. – Any person who knowingly undertakes the collection of foreign payments as provided under Section 70 of this Code without having obtained a license therefor, or without complying with its implementing regulations, shall, upon conviction for each act or omission, be fined for not less than five thousand pesos nor more than twenty-five thousand pesos, or imprisoned for not less than six months but not more than three years, or both. “SEC. 293. Unlawful possession of cigarette paper in bobbins, etc. – It shall be unlawful for any person to have in his possession cigarette paper in bobbins or rolls, cigarette tipping paper or cigarette filter tips, without the corresponding authority therefor issued by the Commissioner. Any person, importer, manufacturer of cigar and cigarettes, who has been found guilty under this Section, shall, upon conviction of each act or omission, be fined a sum not less than twenty thousand pesos but not more than one hundred thousand pesos and imprisoned for a term of not less than six years and one day but not more than twelve years. “SEC. 294. Unlawful use of denatured alcohol. – Any person who, for the purpose of manufacturing any beverage, uses denatured alcohol or alcohol specially denatured to be used for motive power or withdrawn under bond for industrial uses or alcohol knowingly misrepresented to be denatured to be unfit for oral intake, or who knowingly sells or offers for sale any beverage made in whole or in part from such alcohol, or who uses such alcohol for the manufacture of liquid medicinal preparations taken internally, or knowingly sells or offers for sale such preparations containing as an ingredient such alcohol, shall, upon conviction for each act or omission, be fined for not less than twenty thousand pesos, but not more than one hundred thousand pesos, and imprisoned for a term of not less than six years and one day but not more than twenty years. “Any person who shall unlawfully recover, or attempt to recover by distillation or other process any denatured alcohol or who knowingly sells or offers for sale, conceals or otherwise disposes of alcohol so recovered or redistilled shall be subject to the same penalties imposed under this Section. “SEC. 295. Shipment or removal of liquor or tobacco products under false name or brand or as an imitation of any existing or otherwise known product name or brand. – Any person who ships, transports or removes spirituous, compounded or fermented liquors, wines or any manufactured products of tobacco under any other than the proper name or brand known to the trade as designating the kind and quality of the contents of the cask, bottle, or package containing the same or as an imitation, of any existing or otherwise known product name or brand, or causes such act to be done, shall, upon conviction for each act or omission, be fined for not less than twenty thousand pesos but not more than one hundred thousand pesos and imprisoned for not less than six years and one day but not more than twelve years. “SEC. 296 . Unlawful possession or removal of articles subject to excise tax without payment of the tax. – Any person who owns and/or is found in possession of imported articles subject to excise tax, the tax on which has not been paid in accordance with law or any person who owns and/or is found in possession of imported tax-exempt articles other than those to whom they are legally issued shall be punished by: “1. A fine of not less than one hundred pesos nor more than five hundred pesos and imprisonment of not less than fifteen days nor more than thirty days, if the appraised value, to be determined in the manner prescribed in the Tariff and Customs Code, including duties and taxes, of the articles does not exceed five hundred pesos. “2. A fine of not less than one thousand pesos nor more than five thousand pesos and imprisonment of not less than six months and one day nor more than four years, if the appraised value, to be determined in the manner prescribed in the Tariff and Customs Code, including duties and taxes, of the articles exceed five hundred pesos but does not exceed one hundred fifty thousand pesos. “3. A fine of not less than ten thousand pesos nor more than twenty-five thousand pesos and imprisonment of not less than four years and one day nor more than eight years, if the appraised value, to be determined in the manner prescribed in the Tariff and Customs Code, including taxes and duties, of the articles is more than fifty thousand pesos but does not exceed one hundred fifty thousand pesos. “4. A fine of not less than twenty thousand pesos nor more than fifty thousand pesos and imprisonment of not less than ten years and one day nor more than fourteen years, if the appraised value, to be determined in the manner prescribed in the Tariff and Customs Code, including taxes and duties, of the articles exceeds one hundred fifty thousand pesos. “Any person who is found in possession of locally manufactured articles subject to excise tax, the tax on which has not been paid in accordance with law, or any person who is found in possession of such articles which are exempt from excise tax other than those to whom the same is lawfully issued shall be punished with a fine of not less than ten times the amount of excise tax due on the article found but not less than five hundred pesos nor more than ten thousand pesos and imprisonment of from six months and one day to four years. “Any manufacturer, owner, or person in charge of any article subject to excise tax who removes or allows or causes the unlawful removal of any such articles from the place of production or bonded warehouse, upon which the articles subject to excise tax has not been paid at the time and in manner required, and any person who knowingly aids or abets in the removal of such articles as aforesaid, or conceals the same after illegal removal shall, for the first offense, be punished with a fine of not less than ten times the amount of excise tax due on the article, but not less than one thousand pesos nor more than one hundred thousand pesos and imprisonment for not less than six months and one day but not more than six years. “The mere unexplained possession of articles subject to excise tax, the tax on which has not been paid in accordance with law, shall be punished under this Section. “SEC. 297. Illegal cutting and removal of forest products. – [a] Any person who unlawfully cuts or gathers forest products in any forest lands without license or if under license, in violation of the terms hereof, shall, upon conviction for each act or omission, be fined for not less than ten thousand pesos but not more than one hundred thousand pesos or imprisoned for a term of not less than four years and one day but not more than six years, or both. “[b] If forest products shall be removed without invoice, or upon removal shall, without permit, be discharged from the boat, car, cart, or other means of transportation, he shall, upon conviction for each act or omission, be fined in a sum of not less than five thousand pesos but not more than fifty thousand pesos or imprisoned for not less than six months and one day but not more than two years, or both. “SEC. 298. Failure or refusal to issue receipts or sales or commercial invoices, violations related to the printing of such receipts or invoices and other violation. – [a] Any person who, being required under Section 181 to issue receipts or sales or commercial invoices, fails or refuses to issue such receipts or invoices, issues receipts or invoices that do not truly reflect and/or contain all the information required to be sworn therein or uses multiple or double receipts or invoices, shall, upon conviction, for each act or omission be fined not less than one thousand pesos but not more than fifty thousand pesos or imprisoned for a term of not less than six months and one day but not more than two years, or both. “[b] Any person who commits any of the acts enumerated hereunder shall be penalized in the same manner and to the same extent as provided for in this Section: “1. Prints receipts or sales or commercial invoices without authority from the Bureau of Internal Revenue; “2. Prints double or multiple sets of invoices or receipts; “3. Prints unnumbered receipts or sales or commercial invoices, not bearing the name, business style, taxpayer account number, and business address of the person or entity; or “4. Fails to submit the quarterly report required in Section 182.” “SEC. 299. Offenses relating to stamps. -Any person who commits any of the acts enumerated hereunder shall, upon conviction thereof, be fined not more than ten thousand pesos or imprisoned for not more than five years, or both: “[1] Makes, imports, sells, uses or possesses without express authority from the Commissioner, any die for printing or making stamps, labels, tags or playing cards. “[2] Erases the cancellation marks of any stamps previously used or alters the written figures or letters or cancellation marks on internal revenue stamps. “[3] Possesses false, counterfeit, restored or altered stamps, labels or tags or causes the commission of any such offense by another. “[4] Sells or offers for sale any box or package containing articles subject to excise tax with false, spurious or counterfeit stamps or labels or sells from any such fraudulent box, package or container as aforesaid. “[5] Gives away or accepts from another or sells, buys or uses containers on which the stamps are not completely destroyed. “SEC. 300. Failure to obey summons. – Any person who, being duly summoned to appear to testify, or to appear and produce books of accounts, records, memoranda, or other papers, or to furnish information as required under the pertinent provisions of this Code, neglects to appear or to produce such books of accounts, records, memoranda, or other papers, or to furnish such information, shall, upon conviction, be fined not less than one thousand pesos or imprisoned for not more than one year, or both. “SEC. 301. Declaration under penalties of perjury. – Any declaration, return and other statements required under this Code, shall, in lieu of an oath, contain a written statement that they are made under the penalties of perjury. Any person who willfully files a declaration, return or statement containing information which is not true and correct as to every material matter shall, upon conviction, be subject to the penalties prescribed for perjury under the Revised Penal Code. “SEC. 302 . Other crimes and offenses. [a] Misdeclaration or misrepresentation of manufacturers subject to excise tax. – Any manufacturer who, in violation of the provisions of Title IV of this Code, misdeclares in the sworn statement required therein or in the sales invoice, any pertinent data or information shall be punished by a summary cancellation or withdrawal of the permit to engage in business as a manufacturer of articles subject to excise tax. “[b] Forfeiture of property used in unlicensed business or of dies used for printing false stamps, etc. – All chattels, machinery, and removable fixtures of any sort used in the unlicensed production of articles subject to excise tax shall be forfeited. “Dies and other equipment used for the printing or making of any internal revenue stamp, label, or tag which is in imitation of or purports to be a lawful stamp, label, or tag shall also be forfeited. “[c] Forfeiture of goods illegally stored or removed. – Unless otherwise specifically authorized by the Commissioner, all articles subject to excise tax should not be stored or allowed to remain in a distillery, distillery warehouse, bonded warehouse, or other place where made, after the tax thereon has been paid, otherwise all such articles shall be forfeited. Articles withdrawn from any such place or from customs custody or imported into the country without the payment of the required tax shall likewise be forfeited. “Chapter III – Penalties Imposed on Public Officers “SEC. 303. Violations committed by government enforcement officers. – Every official, agent or employee of the Bureau of Internal Revenue or any other agency of the government charged with the enforcement of the provisions of this Code, who is guilty of any of the offenses hereinbelow specified, shall, upon conviction for each act or omission, be fined in a sum of not less than five thousand pesos but not more than fifty thousand pesos or imprisoned for a term of not less than one year but not more than ten years, or both: “1. Those guilty of extortion or willful oppression through the use of his office; “2. Those who knowingly demand other or greater sums than are authorized by law or receive any fees, compensation or reward, except as by law prescribed, for the performance of any duty; “3. Those who willfully neglect to give receipts, as by law required, for any sums collected in the performance of duty or who willfully neglect to perform any other duties enjoined by law; “4. Those who conspire or collude with another or others to defraud the revenues or otherwise violate the provisions of this Code; “5. Those who by neglect or design permit the violation of the law by any other person; “6. Those who make or sign any false entry or entries in any books, or make or sign any false certificate or return; “7. Those who allow, or conspire or collude with another to allow the unauthorized retrieval, withdrawal or recall of any return, statement or declaration after the same has been officially received by the Bureau of Internal Revenue; “8. Those who, having knowledge or information of a violation of this Code or of any fraud committed on the revenue collectible by the Bureau of Internal Revenue, fail to report such knowledge or information to their superior officer or to report as otherwise required by law; and “9. Those who, without the authority of law, demand or accept or attempt to collect, directly or indirectly, as payment or otherwise any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of this Code. “SEC. 304. Unlawful divulgence of trade secrets. – Except as provided in Section 74 of this Code and Section 26 of Republic Act Numbered 6388, any officer or employee of the Bureau of Internal Revenue who divulges to any person or makes known in any other manner than may be provided by law information regarding the business, income, or estate of any taxpayer, the secrets, operation, style or work, or apparatus of any manufacturer or producer, or confidential information regarding the business of any taxpayer, knowledge of which was acquired by him in the discharge of his official duties, shall, upon conviction for each act or omission, be fined in a sum of not less than five thousand pesos but not more than ten thousand pesos, or imprisoned for a term of not less than six months but not more than five years, or both. “SEC. 305. Unlawful interest of revenue law enforcers in business. – Any internal revenue officer who is or shall become interested, directly or indirectly, in the manufacture, sale, or importation of any article subject to tax under Title IV of this Code or in the manufacture or repair or sale, of any die for the printing, or making of stamps, or labels shall, upon conviction for each act or omission, be fined in a sum of not less than five thousand pesos but not more than ten thousand pesos, or imprisoned for a term of not less than two years and one day but not more than four years, or both. “SEC. 306. Violation of withholding tax provision. – Every officer or employee of the government of the Republic of the Philippines or any of its agencies and instrumentalities, its political subdivisions, as well as government-owned or controlled corporations including the Central Bank who, under the provisions of this Code or regulations promulgated thereunder, is charged with the duty to deduct and withhold any internal revenue tax and to remit the same in accordance with the provisions of this Code and other laws is guilty of any offense hereinbelow specified shall, upon conviction for each act or omission, be fined in a sum of not less than five thousand pesos but not more than fifty thousand pesos or imprisoned for a term of not less than six months, and one day but not more than two years, or both: “1. Those who fail or cause the failure to deduct and withhold any internal revenue tax under any of the withholding tax laws and implementing regulations; “2. Those who fail or cause the failure to remit taxes deducted and withheld within the time prescribed by law and implementing regulations; and “3. Those who fail or cause the failure to file return or statement within the time prescribed, or render or furnish a false or fraudulent return or statement required under the withholding tax laws and regulations. “SEC. 307. Penalty for failure to issue and execute warrant. – Any official who fails to issue or execute the warrant of distraint or levy within thirty days after the expiration of the time prescribed in Sections 255 and 261 or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing. “Chapter IV – Other Penal Provisions “SEC. 308 . Penalty for second and subsequent offenses. – In the case of reincidence, the maximum of the penalty prescribed for the offense shall be imposed. “SEC. 309. Violation of other provisions of this Code or regulations in general. – A person who violates any provision of this Code or any regulation of the Ministry of Finance promulgated thereunder, for which no specific penalty is provided by law shall, upon conviction for each act or omission, be fined in a sum of not more than one thousand pesos or imprisoned for a term of not more than six months, or both. “SEC. 310. Penalty for selling, transferring, encumbering, or in any way disposing of property placed under constructive distraint. – Any taxpayer whose property has been placed under constructive distraint who sells, transfers, encumbers, or in anyway disposes of said property, or any part thereof, without the knowledge and consent of the Commissioner, shall, upon conviction for each act or omission be fined in a sum of not less than twice the value of the property so sold, encumbered or disposed of, but not less than five thousand pesos, or imprisoned for a term of not less than two years and one day but not more than four years, or both. “SEC. 311. Failure to surrender property placed under distraint and levy. – Any person having in his possession or under his control any property or rights to property, upon which a warrant of constructive distraint or of actual distraint and levy has been issued shall, upon demand by the Commissioner or any of his deputies executing such warrant, surrender such property or right to property to the Commissioner or any of his deputies, unless such property or right is, at the time of such demand, subject to an attachment or execution under any judicial process. Any person who fails or refuses to surrender any of such property or right shall be liable in his own person and estate to the Government in a sum equal to the value of the property or rights not so surrendered but not exceeding the amount of the taxes [including penalties and interest] for the collection of which such warrant had been issued, together with costs and interest, if any, from the date of such warrant. In addition, such person shall, upon conviction for each act or omission, be fined in a sum of not less than five thousand pesos or imprisoned for a term of not less than six months and one day but not more than two years, or both.” “SEC. 312. Procuring unlawful divulgence of trade secrets. – Any person who causes or procures an officer or employee of the Bureau of Internal Revenue to divulge any confidential information regarding the business, income, or inheritance of any taxpayer, knowledge of which was acquired by him in the discharge of his official duties, and which it is unlawful for him to reveal, and any person who publishes or prints in any manner whatever, not provided by law, any income, profits, losses, or expenditures appearing in any income tax return shall be fined in a sum of not more than two thousand pesos or imprisoned for a term of not less than six months nor more than five years, or both.”