BIR Ruling No. 032-82

February 10, 1982 BIR RULING NO. 032-82 220-A 000-00 032-82 The Regional Director Revenue Region No. 6-B Bacolod City Attention: Revenue District Officer Rev . District No . 56 S i r : This refers to your letter dated May 25, 1981 requesting clarification whether, under the provision of Section 295 of the Tax Code, as amended by P.D. 1773, the second or subsequent violation of Sections 220-A and 216-A of the Tax Code as inserted by P.D. 1254 and P.D. 1255, respectively, could still be compromised, and if so, whether the Revenue Regional Director or Revenue District Officer is authorized to accept the offer of compromise. cdt In reply, please be informed that second or subsequent violations of Sections 220-A or 216-A of the Tax Code regarding printing of receipts or sales or commercial invoices and failure or refusal to issue receipts or sales or commercial invoices and violations related to the printing of such receipts or invoices and other violations, respectively, cannot be compromised. The pertinent provisions of the Tax Code are quoted as follows: "Sec. 220-A. . . . Any person who, being required under Section 216 to issue receipts or sales or commercial invoices, fails or refuse to issue such receipts or invoices, issue receipts or invoice that do not truly reflect and/or contain all the information required to be shown therein possesses or uses unregistered receipts or invoices, or possesses or uses multiple or double receipts or invoice shall be penalized as follows: "(a) For the first offense . A fine of not more than P200.00 and imprisonment of not more than 6 months. "(b) For the second offense . A fine of not less than P200.00 but not more than P3,000.00 and imprisonment of not less than 6 months but not more than 3 years. "(c) A fine of not less than P3,000.00 but not more than P6,000.00 and imprisonment of not less than 3 years but not more than 6 years, and cancellation of license to do business. "All criminal liability arising from second and subsequent offenses cannot be compromised. "Any person who commits any of the acts enumerated hereunder shall be penalized, in the same manner and to the extent as provided for in this Section: xxx xxx xxx "Sec. 295. . . . " All criminal violations may be compromised except: (a) those already filed in court and (b) those involving fraud ." The aforequoted portion of Section 220-A which limits the Commissioner's power to compromise criminal liability for the adverted violations of the Tax Code to the first offense only and forbids him to compromise second or subsequent offenses, specifically applies only to violations relating to issuance of receipts and invoices. On the other hand, Section 295 provides the general statement of the extent of the powers of the Commissioner of Internal Revenue to compromise all other criminal violations of the revenue laws and regulations as well as the exceptions thereto. Accordingly, Section 220-A should prevail in cases involving violations concerning issuance of invoices and receipts. Neither the Regional Directors nor Revenue District Officers are authorized to accept offers of compromise for the second or subsequent violations of Sections 220-A and 216-A of the Tax Code. Very truly yours, RUBEN B. ANCHETA Acting Commissioner