Amendment of the Revised Schedule of Suggested Compromise Penalties Under Revenue Memorandum Order (RMO) No. 1-90, Dated November 28, 1989, for Violation of Section 264 of the National Internal Revenue Code of 1997 Relating to the Printing, Possession, Use and Issuance of Sales or Commercial Invoices

December 1, 2000 REVENUE MEMORANDUM ORDER NO. 56-00 SUBJECT : Amendment of the Revised Schedule of Suggested Compromise Penalties Under Revenue Memorandum Order (RMO) No. 1-90, Dated November 28, 1989, for Violation of Section 264 of the National Internal Revenue Code of 1997 Relating to the Printing, Possession, Use and Issuance of Sales or Commercial Invoices TO : All Internal Revenue Officers and Others Concerned SECTION 1 . Schedule Of Suggested Compromise Penalties Relating To Compliance Requirements On the Printing, Possession, Use And Issuance Of Sales Or Commercial Invoices . Pursuant to Section 204 of the National Internal Revenue Code of 1997, the schedule of suggested compromise penalties under RMO No. 1-90, for violation of Section 264 of the said Code concerning the printing, possession, use and issuance of sales or commercial invoices is hereby amended, as follows: CODE NATURE OF CRIMINAL PENALTY AMOUNT OF COMPROMISE SEC. VIOLATION IMPOSED UPON CONVICTION PENALTY Specific First Second violation Offense Offense Failure or Refusal to Fine of not less than One Thousand Pesos a) For failure to issue Receipts or Sales (P1,000.00) but not more than Fifty issue receipts or or Commercial Thousand Pesos (P50,000.00) and suffer sales or Invoices; Violations imprisonment of not less than two (2) commercial related to the Printing of years but not more than four (4) years. invoices such Receipts or Invoices and other violations . Sec. 264 P10,000.00 P20,000.00 b) For refusal to issue receipts or sales or commercial Sec. 264 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 P2,500.00 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 Not qualified for purchaser compromise d) (i) For possession or use of unregistered receipts or Sec. 264 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 Not qualified for invoices 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 Not qualified for invoices compromise 3) Receipts or invoices not bearing any of Sec. 264 the following: P5,000.00 P10,000.00 a. Consecutive numbers b. Name of Taxpayer c. Business Style d. Business address of the person or entity to use the same e. Taxpayer Identification No. f. Name, address, date, authority no. of the printer and inclusive serial numbers of the batch or receipts printed. SECTION 2 . The schedule of compromise penalties herein prescribed shall not prevent the Commissioner or his duly authorized representative from accepting a compromise amount higher than as provided hereof. A compromise offer lower than the prescribed amount may be accepted after approval by the Commissioner of Internal Revenue or his duly authorized representative. SECTION 3 . All offers of compromise shall be made by accomplishing the form as shown in Annex "A". SECTION 4 . Strict compliance herewith is enjoined. SECTION 5 . Effectivity . This Order shall take effect immediately. (SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue ANNEX A OFFER OF COMPROMISE Date: _____________ The Regional Director/Assistant Commissioner Name of Office: _______________________ Dear Sir: The undersigned representing ___________________________ hereby (Name of Taxpayer) acknowledge the apprehension made by the Revenue Officer/s under Apprehension Slip No. ______ dated _____ for ____________________________________________________________ (State the violation/infraction) and since it was a _______ offense, I hereby offer to pay a compromise penalty amounting to P ________ Pesos: _______________________ (Amount in Words) _______________________ Signature over Printed Name TIN: _________________ Accepted: _____________________ Regional Director/ACIR