Amending Revenue Memorandum Order No. 7-79 by Increasing the Schedule of Compromises for Extra-Judicial Settlement of Cases Involving Violations of the Laws and/or Regulations on the Issuance of Sales Receipts or Invoices

March 29, 1985 REVENUE MEMORANDUM ORDER NO. 12-85 SUBJECT : Amending Revenue Memorandum Order No. 7-79 by Increasing the Schedule of Compromises for Extra-Judicial Settlement of Cases Involving Violations of the Laws and/or Regulations on the Issuance of Sales Receipts or Invoices TO : All Regional Directors, Revenue District Officers, Internal Revenue Officers and Others Concerned SECTION 1. In order to provide for an additional deterrent against violations of the laws and revenue regulations on the issuance of sales receipts or invoices, No. II, B, 6 of Revenue Memorandum Order No. 7-79 is hereby amended to read as follows: "II, B, 6. Revised Schedule of Compromises : The following are the revised schedule of comprises for the first and second offenses penalized under Sec. 220-A of the National Internal Revenue Code, as amended: cdt First Second Violations Offense Offense A. For failure to issue receipts or sales or commercial invoices P1,000.00 P1,500.00 B. For refusal to issue receipts or sales or commercial invoices 1,500.00 2,000.00 C. For issuance of receipts that do not truly reflect and/or contain all the information required to be shown therein 500.00 800.00 If the information missing is the correct amount of the transaction 1,000.00 1,500.00 D. For possession or use of unregistered receipts or invoices or use of unregistered cash register machine 3,000.00 6,000.00 E. For possession or use of multiple or double receipts or invoices 3,000.00 6,000.00 F. For printing or causing, aiding or abetting the printing of: 1. Receipts or invoices without authority from the BIR 3,000.00 6,000.00 2. Double or multiple sets of receipts or invoices 3,000.00 6,000.00 3. Receipts or invoices not bearing any of the following data 3,000.00 6,000.00 a. Consecutive numbers b. Name of Taxpayer c. Business Style d. Business address of the person or entity to use the same e. Taxpayer Account No. f. Name, address, date, authority No. of the printer and inclusive serial numbers of the batch or receipts printed G. For failure of the printer to submit the required quarterly report under Sec. 216A of the Tax Code, as amended 1,000.00 1,500.00 SECTION 2. EFFECTIVITY . This Revenue Memorandum Order shall take effect immediately. cd (SGD.) RUBEN B. ANCHETA Acting Commissioner ATTACHMENT REVISED SCHEDULE OF COMPROMISES UNDER RMO 7-79 AND RMO 12-85 RMO 12-85 RMO 7 - 79 * First Second Violations Offense Offense A. For failure to issue receipts or sales or commercial invoices P200.00 P1,000.00 P1,500.00 B. For refusal to issue receipts or sales or commercial invoices 300.00 1,500.00 2,000.00 C. For issuance of receipts that do not truly reflect and/or contain all the information required to be shown therein 100.00 500.00 800.00 If the information missing is the correct amount of the transaction 200.00 1,000.00 1,500.00 D. For possession or use of unregistered receipts or invoices or use of unregistered cash register machine 1,000.00 3,000.00 6,000.00 E. For possession or use of multiple or double receipts or invoices 1,000.00 3,000.00 6,000.00 F. For printing or causing, aiding or abetting the printing of: 1. Receipts or invoices without authority from the BIR 1,000.00 3,000.00 6,000.00 2. Double or multiple sets of receipts or invoices 1,000.00 3,000.00 6,000.00 3. Receipts or invoices not bearing any of the following: acd 1,000.00 3,000.00 6,000.00 a. Consecutive Numbers b. Name of Taxpayers c. Business Style d. Business address of the person or entity to use the same e. Taxpayer Account No. f. Name, address, date, authority No. of the printer and inclusive serial numbers of the batch or receipts printed. G. For failure of the printer to submit the required quarterly report under Sec. 216A of the Tax Code, as amended 1,000.00 1,000.00 1,500.00 * No compromise for second offense under RMO 7-79.