CAO-03-2022-Reward-to-Persons-Intrumental-to-Collection-of-Additional-Revenues

Customs Modernization and Tariff Act (CMTA)

Legislation that aims to update and improve the processes and procedures of customs administration in the Philippines.

Informer

A person who voluntarily provides definite and sworn information leading to revenue collection from violations of customs laws.

Whistleblower

Someone who exposes information about illegal or irregular activities within an organization, either public or private.

Affidavit of Informer or Whistleblower

A confidential sworn statement executed by an informer detailing facts of fraud or violation of the CMTA.

Cash Reward

Monetary compensation awarded to informers based on the collection of additional revenues from customs violations.

Smuggled Goods

Items that are illegally imported or exported, often avoiding customs duties and regulations.

Confiscated Goods

Items that have been seized due to violations of customs laws and are subject to forfeiture.

Registry Book on Rewards

An official journal maintained by the Bureau of Customs where all claims for rewards are recorded.

General Provisions

Rules and guidelines under the CAO governing the distribution and eligibility of rewards for informers.

Additional Revenue

Proceeds from forfeited goods or additional income for the government from violations of customs regulations.

Warrant of Seizure and Detention (WSD)

An official document authorizing customs officials to seize goods suspected of being smuggled.

Confidentiality

The assurance that the identity of informers will be kept secret and not disclosed to unauthorized persons.