(NAR) VOL. 12 NO. 1 / JANUARY - MARCH 2001
CODE | NATURE OF | CRIMINAL PENALTY | AMOUNT OF COMPROMISE PENALTY | ||||
SEC. | VIOLATION | IMPOSED UPON | |||||
CONVICTION | |||||||
Specific Violation | First Offense | Second Offense | |||||
Sec. 264 | Failure or Refusal to issue Receipts or Sales or Commercial Invoices; Violations related to the Printing of such Receipts or Invoices and other violations. | Fine of not less than One Thousand Pesos (P1.000.00) but not more than Fifty Thousand (P50,000.00) and suffer imprisonment of not less than two (2) years but not more than four (4) years. | a) For failure to issue receipts or sales or commercial invoices | P10,000.00 | P20,000.00 | ||
Sec. 264 | b) For refusal to issue receipts or sales or commercial invoices | P25,000.00 | P50,000.00 | ||||
c) For issuance of receipts that do not truly reflect and/or contain all the information required to be shown therein | P1,000.00 | P 2,500.00 | |||||
If the duplicate copy of the invoice is blank but the original copy thereof is detached from the booklet and cannot be accounted for | P10,000.00 | P20,000.00 | |||||
If the amount of the transaction stated in the taxpayer's copy is understated versus the amount per copy of the invoice issued to the purchaser | Not qualified for compromise | ||||||
Sec. 264 | d) (i) For possession or use of unregistered receipts or invoices; | P10,000.00 | P20,000.00 | ||||
(ii) Use of unregistered cash register machines in lieu of invoices or receipts | P25,000.00 | P50,000,00 | |||||
e) For possession or use of multiple or double receipts or invoices | Not qualified for compromise | ||||||
f) for printing or causing, aiding or abetting the printing of: | |||||||
1) Receipts or invoices without authority from the BIR | P10,000.00 | P20,000.00 | |||||
2) Double or multiple sets of receipts or invoices | Not qualified for compromise | ||||||
3) Receipts or invoices not bearing any of the following: | P5,000.00 | P10,000.00 | |||||
a. Consecutive numbers d. Business address of the person or entity to use the same e. Taxpayer Identification No. f. Name, address, date, authority no. of the printer and inclusive serial nos. of the batch or receipts printed. |