BIR Revenue Memorandum Order No. 56-2000

(NAR) VOL. 12 NO. 1 / JANUARY - MARCH 2001

[ BIR REVENUE MEMORANDUM ORDER NO. 56-2000, December 01, 2000 ]

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

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: NATURE OF CRIMINAL AMOUNT OF COMPROMISE CODE PENALTY PENALTY SEC. VIOLATION IMPOSED UPON CONVICTION Specific First Second Violation Offense Offense Failure or Refusal Fine of not less than a) For failure to issue Receipts One Thousand Pesos to issue or Sales or (P1.000.00) but not receipts or Commercial more than Fifty sales or Sec. Invoices; Thousand commercial 264 Violations related (P50,000.00) and invoices to the Printing of suffer imprisonment such Receipts or of not less than two Invoices and (2) years but not more other violations. than four (4) years. P10,000.00 P20,000.00 b) For refusal to issue Sec. receipts or 264 sales or commercial invoices P25,000.00 P50,000.00 c) For P1,000.00 P 2,500.00 issuance ofreceipts that do not truly reflect and/or contain all the information required to be shown therein 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 Sec. use of 264 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 Not qualified for possession or compromise use ofmultiple or double receipts or invoices 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 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 nos. of the batch orreceipts 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*" (*Text Available at Office of the National Administrative Register, U.P. LAw Complex, Diliman, Quezon City.)

SECTION 4. Strict compliance herewith is enjoined.

SECTION 5. Effectivity - This Order shall take effect immediately. Adopted: 01 Dec. 2000

(SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue