"For the Boys" is a phrase loosely used by some government officials and employees in soliciting money from individuals or owners of establishments in exchange for services.

Two former officials of the Bureau of Internal Revenue (BIR) were convicted by the trial court, and the Sandiganbayan denied the appeal of one of them, for asking P400,000 “For the Boys” from the representative of Dealco Farms, Inc. in exchange for the approved and signed BIR forms on tax liabilities of the firm in 2017.

On Feb. 3, 2020, the Manila regional trial court (RTC) found former BIR Regional District Office Group Supervisor Abolais C. Ampa and Revenue Officer III Nora C. Halamani guilty of direct bribery.

Each of them were sentenced to a prison term ranging from two years, 10 months, and 10 days as minimum to six years, eight months, and 20 days as maximum. They were also ordered to pay a fine of P1.2 million each and were barred from holding public office during the term of their sentence.

Ampa appealed the RTC’s decision with the Sandiganbayan in a notice dated Oct. 16, 2020. He pleaded for an acquittal. It was not known immediately if Halamani did the same.

Last May 24, however, the anti-graft court denied Ampa’s appeal and imposed a longer prison sentence.

"The Feb. 3, 2020 Decision and the July 8, 2020 Order of the Regional Trial Court of Manila, Branch 37, is affirmed with modification in that the indeterminate penalty should be from four years, two months, and one day of prision correccional, as minimum, to nine years, four months and one day of prision mayor, as maximum. The rest of the judgment is affirmed," the Sandiganbayan ruled.

The anti-graft court said the prosecution was able to establish that Ampa and Halamani conspired with each other in perpetrating the crime, and all elements of direct bribery were proven beyond reasonable doubt.

It pointed out that while it was Halamani who received the entrapment money and not Ampa, it did not automatically absolve him of any criminal responsibility since Halmani received the cash "not just for her but also for the accused-appellant's (Ampa’s) benefit."

The court’s decision was written by Associate Justice Maryann E. Corpus-Mañalac and concurred in by Associate Justices Rafael R. Lagos and Maria Theresa V. Mendoza-Arcega.