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STATE SECRETS

New Central Bank Act (RA 7653)

Section 16. Responsibility.- Members of the Monetary Board, officials, examiners, and employees of the Bangko

Sentral who willfully violate this Act or who are guilty of negligence, abuses or acts of malfeasance or misfeasance or

fail to exercise extraordinary diligence in the performance of his duties shall be held liable for any loss or injury

suffered by the Bangko Sentral or other banking institutions as a result of such violation, negligence, abuse,

malfeasance, misfeasance or failure to exercise extraordinary diligence.

Similar responsibility shall apply to members, officers, and employees of the Bangko Sentral for: (1) the disclosure of

any information of a confidential nature, or any information on the discussions or resolutions of the Monetary Board,

or about the confidential operations of the Bangko Sentral, unless the disclosure is in connection with the

performance of official functions with the Bangko Sentral, or is with prior authorization of the Monetary Board or the

Governor; or (2) the use of such information for personal gain or to the detriment of the Government, the Bangko

Sentral or third parties: Provided, however, That any data or information required to be submitted to the President

and/or the Congress, or to be published under the provisions of this Act shall not be considered confidential.

PARENTAL AND FAMILIAL PRIVILEGE

Civil Code

Art. 215. Each spouse shall proportionately bear the family expenses.

NEWSMAN'S PRIVILEGE

RA 53, as amended by RA 1477

Section 1. The publisher, editor or duly accredited reporter of any newspaper, magazine or periodical of general

circulation cannot be compelled to reveal the source of any news-report or information appearing in said publication

which was related in confidence to such publisher, editor or reporter, unless the court or a House or committee of

Congress finds that such revelation is demanded by the interest of the State.

Section 1. Section one of Republic Act Numbered Fifty- three is amended to read as follows:

"Section 1. Without prejudice to his liability under the civil and criminal laws, the publisher, editor, columnist or duly

accredited reporter of any newspaper, magazine or periodical of general circulation cannot be compelled to reveal

the source of any news-report or information appearing in said publication which was related in confidence to such

publisher, editor or reporter unless the court or a House or committee of Congress finds that such revelation is

demanded by the security of the State."

COMPROMISES

RA 8424

Section 204.Authority of the Commissioner to Compromise, Abate and Refund or Credit Taxes. - The Commissioner may

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(A) Compromise the payment of any internal revenue tax, when:

(1) A reasonable doubt as to the validity of the claim against the taxpayer exists; or

(2) The financial position of the taxpayer demonstrates a clear inability to pay the assessed tax.

The compromise settlement of any tax liability shall be subject to the following minimum amounts:

For cases of financial incapacity, a minimum compromise rate equivalent to ten percent (10%) of the

basic assessed tax; and

For other cases, a minimum compromise rate equivalent to forty percent (40%) of the basic assessed

tax.

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Where the basic tax involved exceeds One million pesos (P1,000.000) or where the settlement offered is less

than the prescribed minimum rates, the compromise shall be subject to the approval of the Evaluation Board

which shall be composed of the Commissioner and the four (4) Deputy Commissioners.

(B) Abate or cancel a tax liability, when:

(1) The tax or any portion thereof appears to be unjustly or excessively assessed; or

(2) The administration and collection costs involved do not justify the collection of the amount due.

All criminal violations may be compromised except: (a) those already filed in court, or (b) those

involving fraud.

(C) Credit or refund taxes erroneously or illegally received or penalties imposed without authority, refund

the value of internal revenue stamps when they are returned in good condition by the purchaser, and, in his

discretion, redeem or change unused stamps that have been rendered unfit for use and refund their value

upon proof of destruction. No credit or refund of taxes or penalties shall be allowed unless the taxpayer files

in writing with the Commissioner a claim for credit or refund within two (2) years after the payment of the

tax or penalty: Provided, however, That a return filed showing an overpayment shall be considered as a

written claim for credit or refund.

A Tax Credit Certificate validly issued under the provisions of this Code may be applied against any internal

revenue tax, excluding withholding taxes, for which the taxpayer is directly liable. Any request for conversion

into refund of unutilized tax credits may be allowed, subject to the provisions of Section 230 of this Code:

Provided, That the original copy of the Tax Credit Certificate showing a creditable balance is surrendered to

the appropriate revenue officer for verification and cancellation: Provided, further, That in no case shall a tax

refund be given resulting from availment of incentives granted pursuant to special laws for which no actual

payment was made.

The Commissioner shall submit to the Chairmen of the Committee on Ways and Means of both the Senate

and House of Representatives, every six (6) months, a report on the exercise of his powers under this

Section, stating therein the following facts and information, among others: names and addresses of taxpayers

whose cases have been the subject of abatement or compromise; amount involved; amount compromised or

abated; and reasons for the exercise of power: Provided, That the said report shall be presented to the

Oversight Committee in Congress that shall be constituted to determine that said powers are reasonably

exercised and that the government is not unduly deprived of revenues.

PD 1508 (ESTABLISHING A SYSTEM OF AMICABLY SETTLING DISPUTES AT THE BARANGAY LEVEL)Section 2. Subject matters for amicable settlement. The Lupon of each barangay shall have authority to bring together

the parties actually residing in the same city or municipality for amicable settlement of all disputes except:

1. Where on party is the government, or any subdivision or instrumentality thereof;

2. Where one party is a public officer or employee, and the dispute relates to the performance of his official

functions;

3. Offenses punishable by imprisonment exceeding 30 days, or a fine exceeding P200.00;

4. Offenses where there is no private offended party;

5. Such other classes of disputes which the Prime Minister may in the interest of justice determine uponrecommendation of the Minister of Justice and the Minister of Local Government.

Section 4. Procedure for amicable settlement.

a) Who may initiate proceedings. Any individual who has a cause of action against another individual

involving any matter within the authority of the Lupon as provided in Section 2 may complain orally or in

writing, to the Barangay Captain of the barangay referred to in Section 3 hereof.

b) Mediation by Barangay Captain. Upon receipt of the complaint, the Barangay Captain shall, within the next

working day summon the respondent/s with notice to the complainant/s for them and their witnesses to

appear before him for a mediation of their conflicting interests. If he fails in his effort within fifteen (15) days

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from the first meeting of the parties before him, he shall forthwith set a date for the constitution of the

Pangkat in accordance with the provisions of Section 1 of this Decree.

c) Hearing before the Pangkat. The Pangkat shall convene not later than three (3) days from its constitution,

on the day and hour set by the Barangay Captain, to hear both parties and their witnesses, simplify issues,

and explore all possibilities for amicable settlement. For this purpose, the Pangkat may issue summons for

the personal appearance of parties and witnesses before it.

In the event that the party moves to disqualify any member of the Pangkat by reason of relationship, bias,interest or any other similar ground/s discovered after constitution of the Pangkat, the matter shall be

resolved by the affirmative vote of the majority of the Pangkat whose decision shall be final. Should

disqualification be decided upon, the procedure provided for in paragraph (g) of Section 1 shall be followed.

d) Sanctions. Refusal or willful failure of any party or witness to appear in compliance with the summons

issued pursuant to the preceding two (2) paragraphs may be punished by the city or municipal court as for

direct contempt of court upon application filed therewith by the Lupon Chairman, the Pangkat Chairman, or

by any of the parties. Further, such refusal or willful failure to appear shall be reflected in the records of the

Lupon Secretary or in the minutes of the Pangkat Secretary and shall bar the complainant from seeking

judicial recourse for the same cause of action, and the respondent, from filing any counterclaim arising out of

or necessarily connected therewith.

Willful failure or refusal without justifiable cause on the part of any Pangkat member to act as such, as

determined by the vote of a majority of all the other members of the Lupon, whose decision thereon shall be

final, shall result in his disqualification from public office in the city or municipality for a period of one year.

e) Time limit. The Pangkat shall arrive at a settlement/resolution of the dispute within fifteen (15) days from

the day it convenes in accordance with paragraph (c) hereof. This period shall, at the discretion of the

Pangkat, be extendible for another period which shall not exceed fifteen (15) days except in clearly

meritorious cases.

Section 6. Conciliation, pre-condition to filing of complaint.No complaint, petition, action or proceeding involving any

matter within the authority of the Lupon as provided in Section 2 hereof shall be filed or instituted in court or any

other government office for adjudication unless there has been a confrontation of the parties before the Lupon

Chairman or the Pangkat and no conciliation or settlement has been reached as certified by the Lupon Secretary or

the Pangkat Secretary, attested by the Lupon or Pangkat Chairman, or unless the settlement has been repudiated.

However, the parties may go directly to the court in the following cases:

1. Where the accused is under detention;

2. Where a person has otherwise been deprived of personal liberty calling for habeas corpus proceedings;

3. Actions coupled with provisional remedies such as preliminary injunction, attachment, delivery of

personal property and support pendente lite; and

4. Where the action may otherwise be barred by the Statute of Limitations.

Section 10. Admissions. Admissions made in the course of any proceedings for settlement may be admissible for any

purpose in any other proceeding.