Publishing Memorandum Circular No. 2 Dated December 2, 1977 of the Commissioner, Professional Regulation Commissions

February 2, 1978 REVENUE MEMORANDUM CIRCULAR NO. 008-78 SUBJECT : Publishing Memorandum Circular No. 2 Dated December 2, 1977 of the Commissioner, Professional Regulation Commissions TO : All Internal Revenue Officers and Others Concerned For the information and proper guidance of all concerned, there is quoted hereunder Memorandum Circular No. 2 dated December 2, 1977 of the Commissioner, Professional Regulation Commission. "Republika ng Pilipinas Republic of the Philippines Komisyon sa Regulasyon ng mga Propesyon PROFESSIONAL REGULATION COMMISSION Maynila "MEMORANDUM CIRCULAR NO. 2 "TO : All Chairmen and Members of the Regulatory Boards, Officers and Members of Accredited Professional Associations "SUBJECT : PRESIDENTIAL DECREE NO. 1254 "Attached is a copy of Presidential Decree No. 1254, promulgated by the President on November 28, 1977, entitled, " Further Amending the National Internal Revenue Code by Adding Section 220-A, Providing Specific Penalties for Failure or Refusal to Issue Receipts or Sales or Commercial Invoices, for Violations Related to the Printing of Such Receipts or Invoices and for other Violations in Connection Therewith ," which is self-explanatory. "Under the said decree, a professional found guilty of any of the violations penalized thereunder, shall, aside from being meted the penalties therein imposed, be reported to the Professional Regulation Commission or the proper regulatory body for disciplinary action, which may include suspension or absolute revocation of his license to practice his profession . "In compliance therewith, the regulatory boards are hereby directed to institute administrative proceedings, either motu propio or by complaint under oath, against any registered professional who fails or refuses to issue a receipt for fees paid to, or received by him for every service rendered by him in the practice of his profession, and to impose upon the registered professional who is found guilty of such unprofessional conduct, after due notice and hearing before the said board, the following penalty: '1. For the first offense a reprimand or suspension in the practice of his profession for six (6) months to one (1) year. '2. For the second offense suspension from the practice of his profession or two (2) years to five (5) years. '3. For the third offense revocation of his license to practice. "These cases shall have preference over all administrative cases and shall be decided and terminated within a period of twenty (20) days from the date the professional shall have been informed of the charge against him. "Due to the severity of the penal sanctions under P.D. 1254 and this Office circular, the regulatory board and the accredited professional organizations are enjoined to give P.D. 1254 and this circular extensive publicity not only among the members of the professional organizations but also among other practitioners of the regulated professions. "Strict compliance therewith is hereby enjoined. "(SGD) ERIC NUBLA Commissioner December 2, 1977" All revenue officers and others concerned are enjoined to give this memorandum circular as wide publicity as possible. aisa dc CONRADO P. DIAZ Acting Commissioner of Internal Revenue TAN-D2567-D1025-A-2