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Penid, Crispin, et al. Vs. Cesar Virata, et al.

CRISPIN PENID, VICENTE RAPADA, CATALINO TUMANGGUIL and RUFINO AGCAOILI, petitioners, vs. HON. CESAR VIRATA, in his capacity as SECRETARY OF FINANCE and HON. EFREN I. PLANA, in his capacity as COMMISSIONER OF INTERNAL REVENUE, respondents.

G.R. No. L-44004 | 1983-03-25

D E C I S I O N


ESCOLIN, J.:

This petition calls for a determination of the amount which petitioners are entitled to as reward under Section 1 of Republic Act No. 2338, an Act providing for reward to informers of violations of Internal Revenue and Customs laws.

The pertinent facts are the following On March 8, 1962, petitioners, through a sworn statement filed as Confidential Information No. 28 of the Bureau of Internal Revenue [BIR] 1, informed then BIR Commissioner, Hon. Misael Vera, of under-payment of the 2% common carriers percentage tax by 27 shipping companies and agents listed therein. It was specifically alleged that these...