| Back | SUGGESTED ANSWER: As a lawyer, I have the responsibility to give only a lawful advice. Canon I of the Code of Professional Responsibility mandates me to “uphold the Constitution, obey the laws of the land and promote respect for law and legal processes. Rule 1.01 states that “a lawyer shall not engage in unlawful, dishonest, immoral or deceitful conduct.” Rule 1.02 provides that “a lawyer shall not counsel or abet activities aimed at defiance of the law or at lessening confidence in the legal system.” Therefore, I will advise my client not to agree with the proposal of the BIR officer. Agreeing with the proposal will result in criminal prosecution under the following laws: Under the NIRC, the officers of the board who authorized the tax evasion will be liable under Section 253(C), while the corporation shall be liable under Section 256. The BIR official is liable under Section 269 which provides for the violations committed by government enforcement officers. Paragraph (d) of Section 269 provides that one of these violations is “offering or undertaking to accomplish, file or submit a report or assessment on a taxpayer without the appropriate examination of the books of accounts or tax liability, or offering or undertaking to submit a report or assessment less than the amount due the Government for any consideration or compensation, or conspiring or colluding with another or others to defraud the revenues or otherwise violate the provisions of this Code.” Under the Revised Penal Code, the officers of the corporation shall be liable under Article 212 for corruption of public officials while the BIR official is liable for direct bribery. Both my client and the BIR official will also be liable under Republic Act No. 3019 or the Anti- Graft and Corrupt Practices Act. |