Article III, Section 2 of the 1987 Constitution deems ‘inviolable’ the right of the people against unreasonable searches and seizures

Under our tax laws, a fringe benefit refers to goods, services or other benefits furnished or granted by an employer, in cash or in kind, over and above the basic salaries granted to its managerial or supervisory employees as described above

The foreigner must still take an Oath of Allegiance before an officer duly authorized to take an oath, and its registration with the Bureau of Immigration

Aside from the penalty, it is important to monitor for and close any discovered open cases because the BIR will not issue a tax clearance when the taxpayer still has open cases under his/her/its name under the BIR system