REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

BUREAUOF INTERNAL REVENUE

RECOrffiS DIVISION

BUREAU OF INTERNAl... REVENUE

II: 55

A.Jif.

AUG1 () 200~

QuezonCity

RECEIVED'
August8, 2007

REVENUE MEMORANDUM ORDER NO.

Iq- ';Y1I1

T11e Consolidated Revised Schedule of Compromise Penalties for Violations of the National Internal Revemle Code

To

All Internal Revemle Officers and Others Concerned

Ohjectives: This Order is issued:

'"

A.

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To update and align the Schedule of Compromise Penalties with that of the penalties provided tor in the National Internal Revenue Code of 1997 (NJRC) and to delete from the coverage thereof certain acts commonly resorted to by taxpayers as means of tax evasion; To reflect the changes in the Sched\t1e which incl\lde the Code Section, Natllre of Violation, Crimina! Penalty Imposed under the NIRC and Amount of Compromise Penalty; To adopt and implement a lmifonn application of the Val;O\1S compromise penalties for criminal violations of the NIRC;

and

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II.

To provide supp1emental gt1idelines on compromise 'penalties tt)r resident taxpayers and non-residents aswell.

rn order to attain these objectives, the following are hereby pres(~rihed for the infomlation and strict compliance by all concerned: In all cases of criminal violations of the NIRC, not involvinn thc C{)iiliOissiClO III Liilllillll\;ill oct, it is directc,l that henceforth, compromise pena1ties to be imposed sha11 f0110w strictly the amounts in the attached "Revised Schedule of Compromise Penalties", marked as Annex" A t, and made an integral part hereof.

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of3

Subject: c. B. D. Policies:

2.

Certain acts/violations which are commonly resorted to by taxpayers as means. of tax evasion are deleted from the coverage, thereof for having met the requirements 01"the definition of fraudulent acts.

IlJ.

Guidelines and Instructions:

The internal revenue officers concerned shall apply the Revised Schedule of Compromise Penalties embodied in Annex" A" to ensure uniformity of action. Cases involving fraud shall be referred to the concerned Division having jurisdiction over the case, for the institlltion of the corresponding criminal action. In no case shall the compromise penalty differ in amount from those specified in the aforementioned Schedule, except when duly approved by the Commissioner or concerned Deputy Commissioner, or in proper cases, by the Regional Directors. Although all a~ounts of compromise penalties incident to violations 'shall be itemized in the assessmentnotice and!or demand letter, the same should not form part of assessment notice that reflects deficiency basic tax, surcharge and interest but should appear in a separate assessment notice!demand letter as the amount suggested to the taxpayer to pay in lieu of criminal prosecution. If paid, the compromise penalties shall be collected and acco\mted for under the usual procedures, as internal revenue collection. Since compromise penalties are only amounts suggested in settlement of cl;minal liability, and may not therefore be imposed or exacted on the taxpayer, the violation shall be referred to the appropriate office for criminal action in the event that a taxpayer ref\lses to pay the suggested compromise penalty. The schedule of compromise penalties herein prescribed shall not prevent the Commissioner or his duly authorized representative from accepting a compromise amount higher than what is provided hereof. A compromise offer lower than the prescribed amount may be accepted after approval by the Commissioner of Internal ReVen\le or the concerned DeputyCommissioner! Assistant Commissioner/ Regional Director. In cases were Apprehension Slips were issued, all offers of compromise shan be made by accomplishing the form as shown in Annex "B".

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2 of 3

2. 5. 6. Page 7.

IV.

Repealing Clause: All other orders which are inconsistent herewith are hereby repealect or revoked accorrling1y.

v.

Effectn'ity:
This Order shall take effect immediately.

Page3 of3

Annex "A"

REVISED SCHEDULE OF COMPROMISE PENAL TV 11

CODE SEC NA TlJRE OF VIOLATION CRIMINAL PENALTY IMPOSED Fine of not less than P5,OOO but not I more than P20,OOO and imprisonment: of not less than 6 months but not more; than 2 years : AMOUNT OF COMPROMISE
It the subject establishment is located in the II:a.

236/258 Failure to Register

Cities 1 st class municipalities 2nd class municipalities d 3rd class municipalities

~~.~~rovided

20,000.b. 10,000.c. 5,000. 2,000. 30,000 20,000 15,000 10,000

areIncJusl~eu~"otherviolations --

258

I-ailure

Fine of not less than P30",OOObut not a person engaged in the business ofdistilling, more than P50,OOO and suffer rectifying, repacking,compounding imprisonment of not less than 2 years Of manufacturing article but not more than 4 years

to pay annual registration

fee by

Cities 1s1class municipalities 2nd class municipalities 3rd class municiplaities P 1,000

subject to ex:Cise_t~~_.. 2361275 Failure to Pay & Display the Annual Registration Fee:(BIR Form 0605)

Fine of not more than 1,000 or imprisonment of not more than 6 months (sec 275, NIRC) Fine of not more than 1,000 or imprisonment of not more than 6 months (sec 275, NIRC)
Fine of not more than 1,000 or imprisonment of not more than 6 months (sec 275, NIRC)

2361275 ,!No Certificate

of Registration

displayed

P 1,000

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~I~;I 2361275 Failure

N"

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,

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!

to display the poster"Ask for BIR Receipr' or "Notice to the Public to demand receipts/invoice"

P 1,000

236/275 Failure to attach or paste authorized

sticker/DECAL authorizing the use of CRM/POS/CAS Failure to present application form (BIR Form 1900 arid 1905) to use registered sales books/permit to use loose leaf sales books --~
254 Willful attempt to evade or defeat any tax imposed by the ,National Internal Revenue Code or the payment thereof

Fine of not more than 1,000 or imprisonment of not more than 6 months (sec 275, NIRC)

P 1,000 per unit

:-

P 1,000

Fine of not less than P30,OOO but not more than P100,OOO and
imprisonment of not less than two(2) years but not more than four(4) years Fine of not less than P10,OOO and imprisonment of nolless than one (1) year but not more than 10 years

This violation cannot be compromised because it involves fraud. Sec 204 NIRC

255

Failure to file and/or pay any internal revenue tax at the lime or times required by law or regulation.

Exceeds p xxx 500 1,000

But Does Not Exceed

Compromise is

500
1,000 2,000 5,000 7,500 10,000 15,000 20,000 30,000 50,000 100,000 500,000

200
400
700

2,001
5,000: 7,500.
10.000 15.000 1

1,000
1,500 2,000 3,000 4,000 6,000 8,500 12,000

20,000 30,000 50,000 100,000 500,000 1,000,000 5,000,000

1,000,000 5,000,000

16,000 20,000

25,000
50,000

xxxx

Page 1 of 10

.~.~!:11.!!!:~!.~~~~

REVISED SCHEDULE OF COMPROMISE PENAL TV

CODE SEC

NA TURE OF VIOLATION
to make/file/submit anyreturn or supply correct information at the time or times required regulation by lawor

CRIMINAL PENAL TV IMPOSED Fine of not less than P10,OOO and imprisonment of not less than one (1) year but not more than ten (10) years

AMOUNT OF COMPROMISE If gross annual sales, earnings or receipts; or gross estate or gift Exceeds
But does

255

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232/235 Failure to keep/preserve records

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required by law or regulations

rine of not more than P1 ,000 or imprisonment for not more than 6 months, or both: (Sec. 275, "IIRC)

not exceed p x X Xl P 10,000 10,000 20,000 20,000 30,000 30,000 50,000 75,000 50,000 75,000 100,00. I 100,0001 300,001 500,000 300,0001 500,000 1,000,000 5,000,000 1,000,000 10,000,000 5,000,000 10,000,000 25,000,000 xxxI 25,000,000J~oss annua saies, earnm
-.Bu~ Does. Not Exceed I I

--

Compromise is p 200 400 600 1,000 1,500 2,000 3,000 5,000 7,500 10;000 15,000 20,000 25,000 or receipts

x x x
10,000!

20,000' 30,000i 50,000 75,000 1 100,000

2,')0,000 500,000 1,000,000

5,000,000: 10,000,000
2P,000,000,

50,000,0001
255 Failure to witlihold or remit withheld

Compromise is 200 P 10,OOO! p 400 20'000 600 30,000 1 50;000 1,000 1,500 75,000 2,000 100,000 3,000 250,000 5,000 500,000 7,500 1,000,0001 10,000 5,000,000 15,000 10,000,000 20,000 20,000,000 30,000 50,000,000 xx,' 50,000

[axes at the time or times required uy law or regulations.

rme of not less than P10,OOO and imprisonment of not less than one{1) year but not more than ten{10) years

If the amount 01 1ax not withhel a or remitted

Exceeds p
5001
1,000, 2,000

But does

Compromise

not Exceed

I 500

is
P 2001 4001 70CI 1,000 ] 1,500 2,000 3,000

5,000

7,500

10,000

15,000

20,000i

30,000

50,000

100,00
500,000

1,OOQ,QQQ!

1,000 2,000 5,000 7,500 10,000 15,000 20,000 30,000 50,000 100,000 500,000 1,000,000 x x x

4,000 6,500
9,000 12,0001 16,000;. 20,0001 2.~,OOOI

Page 2 of 10

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Failure ps

REVISED

SCHEDULE

OF COMPROMISE

PENAL TV
AMOUNT OF COMPROMISE I' the amount of excess taxes not reflmded Exceeds

CODE NATURE OF VIOLATION CRIMINAL PENAl-TV IMPOSED SEC 255 Failure to refund excess taxes withhelcjon Fine of not less than P10,OOO and compensation imprisonment of not less than one (1)
year but not more than ten (10) years

~ ~ ~
255
Misrepresentation as to actual filing of return or statement or withdrawal of return or statement already filed.

&

But does Compromise not Exceed is p x x x P 500 p-' 200 500 400 1,000 700 2,000 1,OOOi 2,000 5,000 1,000 5,0001 7,500 1,500 7,500 10,000 2,000 10,000 15,000 3,000 15,000 20,000 4,000 20,000 30,000 6,500 30,000 50,000 9,000 50,000 100,000 12,000 100,000 500,000 16,000 500,000 1,000,000 20,000 25,000 ~ QQQRQQ x x x rine not less than P10,OOO bl.lt notmore This violation cannot be compromised than P20,OOO and imprisonment because it involves fraud. Sec. 204(NIRC)
of not less than one(1) year but notmore than three(3) years

256

f\ny act or omission which is penalized

by a corporation under the NIRC.

r'ine of not less than P50,OOO but not more than P100,OOO (in addition to penalty set forth or imposed on the responsible corporate or employee). officer, partner

P10,OOO for corporation,

or the amolJnt of

compromise penalty set forth in this Schedule for particular act or omission, whichever is higher. officer,

P5,OOO for responsible

partner or employee. 257 a) Violations committed by any financial officer or an independent CPA, or any person under his direction as follows:
rine of not less than PSG,ODO but not

more than P100,OOO and

imprisonment of not less than 2 years but not more than 6 years. (if the offender is a CPA, his certificate shall automatically be revoked or cancelled upon conviction.) '.his violation because cannot be compromised fralld.

1) Willful falsification of any report or statement on any examination or audit; rendering reports (including exhibits, statements, etc.) not verified by him personally or under his supervision or uy a member of his firm or staff in accordance with sound auditing oractices
2) Certification of financial statement of a business enterprise containing an essential misstatement of facts or omission as to transactions, taxable income, deduction client. 0) Violations committed are not CPAsby personswho rine of not less than P50,OOO bllt not anrj exemption of a

it involves

(Sec. 204, NIRC)

This violation cannot be compromised because it involves fraud. (Sec. 204, NIRC)

more Ulan P100,OOO and imprisonment of

not less than 2 years but not morethan 6 years. In case of foreigners, conviction under this Code shall result deportation after without fl irther in his immediate serving sentence

proceedin.Qs fO-! deportation.

Page 3 of 10

REVISED
CODE SEC

SCHEDULE

OF COMPROMISE

PENAL TV
AMOUNT OF COMPROMISE P 25,000

NATURE OF VIOLATION
1) Examination accounts and audit of booksof of taxpayers;

CRIMINAL PENAL TV IMPOSED

~) Offering to sign and certifying financial statements without audit;

3) Offers any taxpayer accounting Tor internal revenue the use of records not

P 25,000

P 25,000

or bookkeeping

purposes

in conformity with the requirements in the Code and regulations;

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4) Knowingly making false entry orenters any false or fictitious name in Ine books of accounts mentioned in ine preceding paragraphs; , 5) Keeping such records of two or more sets of or books of accounts;

This violation cannot be compromised because it involves fraud.Sec 204 NIRC

This violation cannot be compromised because it involves fraud. Sec 204 NIRC P1,OOO or the compromise penalty set forth in this Schedule for theparticular act or omission,whichever is higherj or, cannot be compromised if it involves fraud. If gross annual sales earnings or receipts Compromise is

6) In any way commits an act or omission in violation of the provisions of Sec. 257, NtRC; or

7) (i) Failure to keep books' of accountsor records in a native language, Englishor Spanish or make a true and completetranslation.

200
400 600 1,000 1,500 2,000 3,000 5,000 7,500 10,000 15,000 20,000 30,000

~~QQ

Iii) Where books kept in a native ianguage, English or Spanish are found io be at m'aterial variance with books kepi in another language. 8) Willful attempt to evade or defeat any iax imposed under the Code or knowinglYI uses fake or falsified Revenue Official Keceipts, Letters of Authority, Certificates Authorizing Registration. Tax Credit Certificates, Tax Debit Memoranda and other Accountable Forms.

This violation cannot be compromisedbecause it involves fraud. (Sec. 204 NIRC)

I
1Fine of not less than P50,OOO but not mqre that P100,OOO and suffer imprisonment of not less than two (2) I years but not less than six (6) years. i I This violation cannot be compromised oecause it involves fraud (Sec. 204 NIRC)

Page 4 of 10

REVISED
CODE NATURE OF VIOLATION SEC 232 f-ai~ure to have books of accounts
audited and have the financial statements income independent attached to the by an tax return certified

SCHEDULE

OF COMPROMISE

PENAL TV
AMOUNT OF COMPROMISE

CRIMINAL PENAL TV IMPOSED Fine of not more than P1.000 or imprisonment of not more than 6 months, or both. (Sec. 275, t-/lRC)
by the

annual salesear!!!!!-s:!~rreceipts
Exceeds
But Does:
(;ompromise
IS

I
I

Not Exceed" ~ 25,000 for anyone quarter 200,000 500,000 1,000,000 5,000,000 10,000,000 25,000,000

200,ooa. P

2000:

CPA duly accredited

for the year' 500,000 1,000,000

BIR

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~

5,000,000 10,000,000 25,000,000 xxx

4,000 6,000 10,000 15,000 20,000 25,000

90

Failure

to have the statement

of assets

Fine of not more than P1 ,000 or imprisonment of not more than 6 months, or both. (Sec. 275, NIRC)

If the gross estate

of the decedent and the deductionsfrom gross estate certified by an independent CPA duly accredited by the

Exceeds P

But Does

I Compromise

~o~~
is

BIR

P 200,000 000000, P 2,000 50,200,500,000,000,000,

1

0000001 500,000

~J ~.

1, 5, 10, 25, 50,

259

1,000,000 5,000,000 0001ODD! 000000

10,000,000 25,000,000
0001

50,000,000 xxx 20,000

3,000 5,000 7,500 10,000 20,000 25,000 50,000

IlI,egal collection of foreign paymentscollection of foreign payments under Sec, 67. NIRC without any license or in violation of implementing regulations

Fine of not less than P20,OOO but not more than P50,OOO and imprisonment of not less than 1 year but not more than 2 years

260

Unlawful ,possession of cigarette paper Fine of not less than P20,OOO but in bobbins or rolls, cigarette tippingpaper not more than P100,OOO and or cigarette filter tips. impri~onment of not less than
6 years and 1 day but not more than 12 years.

P 100,000

261

Unlawful use of denatured alcohol

JFine of not less than P20,OOO but not more than P100,OOO and imprisonment of not less than 6 years and 1 day but not more than 12 years.

P 100,000

261

Unlawful to recover

recovery

or attempt or other

by distillation

process any denatured alcohol or who knowingly disposes alcohol so recovered or redistilled 262

Fine of not less than P20,OOObut not more than P100,OOO and imprisonment"of not less than 6 years and 1 day but not more than 12 years. Fine of not less than P20,OOObut not more than P100,OOO and impri~onment of not less than6 years and 1 day but not more than 12 years.

P 100,000

Shipment or removal of liquor or tobacco products under false name or brand or as an imitation of any existing name or brand.

P 100,000

Page 5 of 10

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000

REVISED SCHEDULE OF COMPROMISE PENALTY

CODE NATIJRE OF VIOLATION SEC 263 a) Unlawnll possession or removal of imported articles subject toexcise
tax without payment of tax.

CRIMINAL PENALTY IMPOSED If the appraised value of the article under the Tariff and Customs Code (TCC)Value noes Exceeds xxx
Not Exceed

AMOUNT OF COMPROMISE Compromise allowable on a case to case basis.

Penalty is

PI,OOO Fine:PI,OOO-2,OOO

and imprisonment 01notlessthan60 days butnotmorethan100days

"'-.!

1000

50,000 Fine: P10,OOO-20,000 I

20,000'

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(\)

and imprisonment of notlessthan2 yrs butnotmorethan4 years

50,000

(\1

150,000Fine:P30,OOO-60,OOO I

60,000*

and imprisonment of 4 years bllt not more than 6 yrs 150,000x x x Fine:50,OO0-100,OOO

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263 b) IJnlawful possession of locally manufactllred articles sllbject to excise tax without payment of the tax.

100,000'

andimprisonment of notlessthan10 yearsbut notmorethan12years

.Plus
I-ine amount Inan jess lour P500 than (4) of yrs not of excise less thantax 10 due times but not the less of not of less excise and two (2) than tax 10 due limes but the not of not more less not than

forfeiture

of the untaxed

article articlel

[)100,OOO plus forfeiuJre of the untaxed

imprisonment yrs but

263

c) Unlawful

removal

of lmtaxed

articles

Fine amount

J100,OOO plus forfeiture

of the (I"taxed

article I

sllbject to excise

tax from the place

(nan jess 2 years P1 than ,000 and one(1) imprisonment yr but not more of not than

of production.

264

a) Failure or refusal to issue receipts or or commercial invoices; issuing receipts or invoices not truly reflecting and/or containing all information required lI)erein or llsing multiple or dollble receipts or invoices

fine

of

not

less P50,OOO than

than

P1,000 and

but

notmore

lsales
of not

than less 4 years

imprisonment but not morethan

Specific Violation
a) For faillire to iSSIJe receipts or sales or sales or

First Offense
P 10,000

years

Second Offense P 20,000

commercial invoices b) For refusal to

issue receipts

P 25,000

P 50,000

or sales or commercial invoices

Page 6 of 10

2,000.

REVISED
CODE SEC

SCHEDULE

OF COMPROMISE

PENAL TV
AMOUNT OF COMPROMISE
If theinformationmissing P 20,000 is the correct amount of thetransaction c) For issuance of receipts thatdo not truly reflect and/or contain all the information required to be shown therein. I "jf".th.e '.'..

NA TURE OF VIOLATION

CRIMINAL PENAL TV IMPOSED

P 50,000

5,000

P 10,000

'p"zo:ooo'."""'..'p...so;oo.o".'.1
duplicate copy of the invoice is blank bllt the original copy thereof is detached from the booklet and

cannot be
accounted for If the amount of Not qualified for compromise the transaction stated in the taxpayer's copy is understated rversus the amount per copy of the invoice issue to the purchaser

d) (i) For use of unregistered

receipts or

P 20,000

P 50,000

invoices (ii) Use of P25,OOO/unit unregistered cash register machines in lieu of invoices or receipts : PSO,OOO/unit

e) For possession or use of multiple or double

.receipts or

Not qualified

for compromisel

invoices

Page 7 of 10

P ~

REVISED
CODE

SCHEDULE

OF COMPROMISE

PENAL TV
AMOUNT OF COMPROMISE f) For printing or causing, aiding or abetting the printing of:

SEt

NATU~E OF VIOLATION

CRIMINAL PENALTY IMPOSED

1) Receipts or : invoices without authority from I the BIR

P 25,000

P 50,000

Not qualified for compromise 2) Double ormultiple sets of receipts or invoices

3) Receipts or P 20,000 invoices not bearing anyof thefollowinG:

P 50,000

.Ccnseculive

numbers

~ 11,"1.

clla,payer,.

Busilless

SlyteII

Busilless

addl'Bss,,!Ih.

person

cr

enlity

10 use

tho Ilc,

same

.TIll

a"lhority /Jame,

ed"."d IIC

of the

printer

end

illclusile

"eriaillumbe"

of the

batcb

or receipts

,winred

275

For failure of the printer to submit the required quarterly report under Sec. 238 of the Tax Code, as amended Offenses relating to internal revenue stamps 1) Making, importing, selling, usir]9 or possessing without express authority from the Commissioner any dye for EJrinting or making or playing cards. stamps, label tags

Fine of not more than P1 ,000 or imprisonment of not more than6 months or both

P 5,000

P 10,000

265

rine

of not less than P20,OOO but notmore than PSO,OOD and imprisonment

P 20,000

Tor not less than 4 years but not more than 8 years

~) Erasing the cancellation marks of Fine of not less than P20,OOO but not any stamps previously used or alteringine more than PSG,OOOand imprisonment written figures or letters, orcancelling Tor not less than 4 years marks on internal revenuestamps. but not more than 8 years

This violation cannot be compromised because it involves fraud. Sec. 204 NrRC

3) Possession of false, counterfeit,restored rlne of not less than P20,OOO but not or altered stamps, labels,or more than P50,OOO and imprisonment tags, or causes the commission jor not less than 4 years of any such offense by another. out not more than 8 years

This violation cannot be compromised because it involves fraud. Sec. 204 !'JIRC

8UREAU OF INTERNAL REVENUE

RECO~p~ fJl~~8l~N
AUG1 () 20~
Page 8 of 10

R E C E I "-E If

REVISED
CODE SEC NATURE OF VIOLATION
!4) Selling or offering or package 10 excise counterfeit or container containing stamps

SCHEDULE

OF COMPROMISE

PENAL TV
AMOUNT OF COMPROMISE This violation cannot be compromised because it involves fraud. Sec. 204 NIRC

CRIMINAL PENALTY IMPOSED

Fine of not less than P20,OOO but not more than P50,OOO and imprisonment for not less than 4 years but not more than 8 years

for sale any box articles subject or

tax with false, spurious

or labels or sells box, package,

from any such fraudulent as aforesaid.

5) Giving away or accepting from another or sells, buys, or uses containers on which the stamps are destroyed. to testify; not completely

Fine of not less than P20,OOO but not more than P50,OOO and imprisonment for not less than 4 years but not more than 8 years Fine of not less than P5.000 but not irst Offense more than P10,OOO and imprisonment for not less than one (1) yr but not Second Offense more than two (2) yrs
by Summary cancellation of articles or withdrawal as a subject to

P 50,000

~:;
~
I\)

r'

266

Failure

to obey summons;

P10,OOO P20,OOO

or to appear and produce books of accounts, records, etc. or to furnish information required under the NIRC.

268

Misdeclaration manufacturers excise

/

or misrepresentation of articles subject to required

of permit to engage man~facturer excise tax.

in business

tax under Title IV, NIRC, or any

violation cannot be compromised because it involves fraud. (Sec. 204, NIRC)

pertinent data or information /t ereln.

~l 272':li
Failure

Fine of not less than

If the amount of tax nol

1-'5,000nor more than P50,000 or imprisonment of not less than 6 withhold any internal revenue tax andfailure months and 1 day but not more than to remit the same accordance with the provisions of the NIRC. L years, or both.

of government officer or employe wltn tne auty to aeauct ana

withheld or remitted I::xceed

p x x x But Doe
P 500

t-

C;ompromlse is -!:!?-~ed

200

500 1,000 2,000 5,000

1,000 2,000 5,001 10,0001

400 700 1,000 2,000 3,000 4,000 6,000 9,000 12,000 16,000 20,000

10,000
15,000 20,000 30,000

15,00
20,000 30,000 50,000 100;000
1

50,000

100,000 500,OOOj 500,000~QQ,QQO 1,OOO,O O

xxx 275 National of any provision Internal Revenue of the Code or any

regulation of the Department of Finance for which no specific penalty is provided bylaw.

Fine of not more than P1 ,000 or imprisonment of not more than 6 months or both

P 1,000

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276

Sale, transfer, encumbrance or anyother disposition of any properly or part Inereof placed under constructive distraint, without the knowledge and c;onsent of the Commissioner.

Fine of not less than twice the value of the property sold, encumbered or disposed of, but not less than P5,OOO or imprisonment of not less than 2 years and 1 day but not more than 4 years, or both

20% of the value of tile property

Page 9 of 10

This Violation cnargea

REVISED SCHEDULE OF COMPROMISE PENAL TV

CODE

~ ...

NATURE OF VIOLATION SEC 277 Failure to surrender property placed under distraint and levy.

CRIMINAL PENAL TV IMPOSED

Violator is personally liable to pay a slim equal to the value of the property or rights not surrendered (not exceeding including the amount of taxes due penalties and interest shall befined

AMOUNT OF COMPROMISE 50,000

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together with costs and interests). In addition, such violation in a sum of not less than

P5,OOO o~ imprisonment for not less than 6 months and 1 day but not more than 2 years, or both.

278

rlne of not more than P2,OOO or r--rocuring the unlawful divulge r,ce of anyconfidential information regarding the imprisonment of not less than business, income or inheritance of 6 months nor more than 5 years,or any taxpayer; unlawfully publishing or both. printing the income, profits, losses or expenditures appearing in any income tax return

This violation should not be compromised because it is against public policy to allow divulgence of confidential information, unless this is validly authorized under existing law.

Page 10 of 10

Annex "B"

OFFER OF COMPROMISE

Date

The Regional Director/Assistant. Commissioner Name of Office: Dear Sir:

Signature over Printed Name

TIN:
Accepted

Regional Direc1orl ACIR

Page

of 1