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DEPARTMENT OF FINANCE
BUREAU OF CUSTOMS
MANILA 1099
Introduction. This CAO implements Sections 1512, Title XV and other related
provisions of Republic Act No. 10863, otherwise known as the Customs Modernization
and Tariff Act (CMTA) in relation to NIRC.
Section 1. Scope. This CAO covers the cash reward to informers or whistleblowers
instrumental in the actual collection of revenues, surcharges and fees arising from
discovery of violation of the CMTA.
Section 2. Objectives.
Section 3. Definition of Terms. For purposes of this CAO, the following terms are
defined as follows:
3.1. Additional revenue shall refer to actual proceeds from the sale
of smuggled goods and confiscated goods or actual collection of
additional income for the government.1
1
cf. CMTA Title XV, Section 1512.
2
cf. RA 2338, Section 1, Paragraph 2.
3
cf. CMTA, Title I, Chapter 2, Section 102 (x).
4
cf. BIR RR No. 16-2010, Section 2.1.
5
cf. Blacks Law Dictionary.
6
cf. Department of Finance Department Order 92-1966.
7
CMTA, Title XV, Section 1512.
8
Republic Act 8424 also known as National Internal Revenue Code of 1997 Title X, Chapter IV,
Section 282 (b) Paragraph 2.
9
cf. General Appropriation Act of 2017, Special Provision 292.
10
Executive Order No. 724 s. 2008, Section 3 (2) (a) (i).
11
Executive Order No. 724 s. 2008, Section 3 (2) (a) (ii).
12
Executive Order No. 724 s. 2008, Section 3 (2) (a) (iii).
13
Executive Order No. 724 s. 2008, Section 3 (2) (a) (iv).
14
Executive Order No. 724 s. 2008, Section 3 (2) (a) (v).
15
Department of Finance Department Order No. 46-66, Title II, Section 6, Paragraph 1.
16
Department of Finance Department Order No. 46-66, Title II, Section 6 (1).
17
Department of Finance Department Order No. 46-66, Title II, Section 6 (2).
18
Department of Finance Department Order No. 46-66, Title II, Section 6 (3).
19
Department of Finance Department Order No. 46-66, Title II, Section 6 (4).
20
Department of Finance Department Order No. 46-66, Title II, Section 6 (5).
21
Department of Finance Department Order No. 46-66, Title II, Section 12.
22
Department of Finance Department Order No. 46-66, Title II, Section 13.
23
Department of Finance Department Order No. 46-66, Title II, Section 11 (1).
24
Department of Finance Department Order No. 46-66, Title II, Section 11 (2).
25
Department of Finance Department Order No. 46-66, Title II, Section 11 (3).
5.4.5. Period to File Claim Reward. The claimant shall file his
claim for reward not later than one (1) year from realization
of the proceeds with the office to which he gave the
information, which in turn shall forward it to the Committee
on Rewards, together with the sealed envelope containing
the original copy of the information. The claimant will retain
a copy of the claim.27
26
Department of Finance Department Order No. 46-66, Title II, Section 11 (4).
27
cf. Department of Finance Department Order No. 46-66, Title II, Section 6, Paragraph 3.
28
cf. Department of Finance Department Order No. 46-66, Title II, Section 7.
29
Department of Finance Department Order No. 46-66, Title II, Section 9.
30
cf. Department of Finance Department Order No. 46-66, Title II, Section 8 (a).
31
cf. Department of Finance Department Order No. 46-66, Title II, Section 8 (b).
32
cf. Department of Finance Department Order No. 46-66, Title II, Section 10 (a).
33
cf. Department of Finance Department Order No. 46-66, Title II, Section 10 (d).
Section 8. Periodic Review. Unless otherwise provided, this CAO shall be reviewed
every three (3) years and be amended or revised, if necessary.
Section 11. Effectivity. This CAO shall take effect fifteen (15) days after its
complete publication in the Official Gazette or a newspaper of general circulation.
The Office of the National Administrative Register (ONAR) of the UP Law Center shall
be provided three (3) certified copies of this CAO.
NICANOR E. FAELDON
Commissioner
APPROVED:
34
Republic Act 8424 also known as National Internal Revenue Code of 1997 Title X, Chapter IV,
Section 282 (b) Paragraph 3.