《修正刑法典》和《追赃法》（ RA 7080）将公职人员贪污和挪用财产定为犯罪。不论对公职造成的损失大小，均可适用《修正刑法典》第 217、 220 条。此外，贪污公款和公物（第 217 条）和欺诈/estafa（第 315 条）罪行被定为犯罪，不论公职人员收受的利益或资产增加多少。
Embezzlement and misappropriation of property by public officials is criminalized in the RPC and the Plunder Law (RA 7080). Articles 217 and 220 of the RPC could be applied irrespective of any damage resulting in the public office. Furthermore, the offences of malversation of public funds or property (article 217) and swindling/estafa (article 315) are criminalized regardless of any benefit or enrichment to the public official.