Parallel taxation

April 16, 2019

Payment or contribution made to powerful entities other than the government in pursuit of political activities or interests can be construed as an acknowledgement of the legitimacy of the rogue collecting organization.

In short, it is an informal admission of the existence of a parallel authority to a duly established government.

This is for the simple reason that only the state has the power to collect taxes from its citizens.

A parallel form or underground taxation is a direct defiance of the legitimacy of the established government.

Therefore, any person or party making such parallel payments may be committing an act of treason in the broadest sense of the word.

National Police chief Oscar Albayalde said they continue to monitor the more than 300 national and local government officials who have been included in the Department of the Interior and Local Government's watch list for allegedly providing financial support to the Communist Party of the Philippines- New People’s Army.

Albayalde said there were 349 local and national government officials allegedly providing support to the CPP-NPA in the form of extortion money and permit to campaign fees.

“Sa ngayon they are just being monitored. We have to get hard evidence para dito. These are all intelligence information that we get na meron tayong mga nakuhang information that they give extortion money to the CPP-NPA kasi sa totoo lang mahirap, parang bribery, mahirap din i-prove na itong taong ito ay siyang nagbigay ng pera because for all you know they will also deny this,” he told reporters during Monday’s press briefing in Camp Crame.

Asked if the list would be presented to the public, Albayalde said the DILG secretary would decide whether to publicize the name of the politicians or not.

The PNP chief, meanwhile, warned candidates, private individuals, and juridical entities, who willfully donate to the coffers of the enemies of the state of possible criminal liability for violation of RA 10168 or The Terrorism Financing Prevention and Suppression Act of 2012.

Aside from the crime of financing of terrorism, he said the act of giving any amount or item of value to the CPP-NPA is tantamount to disloyalty punishable under the Revised Penal Code.

“If it is proven that the ‘fee’ is made as part of a conspiracy to overthrow the government, the ‘donor’ may be held liable as co-conspirator in the crime of rebellion,” said Albayalde.

Furthermore, the PNP chief said incumbent elective public officials campaigning for reelection remain to be government officials, thus, their culpability in this crime is further aggravated by violation of the Code of Conduct and Ethical Standards for Government Officials.