RMO 07-15 List of Penalties

(1)
January 22, 2015
REVENUE MEMORANDUM ORDER NO. 007-15
I.
SUBJECT :
The Revised Consolidated Schedule of Compromise Penalties

for Violations of the National Internal Revenue Code
TO
All Internal Revenue Officers and Others Concerned
Objectives:
This Order is issued to adopt and implement a uniform application of the

compromise penalties involving violations of the National Internal Revenue Code of
1997 (Tax Code), as amended, as well as to update the Schedule of Compromise
Penalties specified under RMO No. 19-2007
and further deleting from the
coverage thereof certain acts commonly resorted to by taxpayers as means of tax
evasion.
II.
Policies:
The applicable policies and guidelines prescribed under RMO No. 19-2007
shall remain for the strict compliance by all concerned, and are quoted as follows:
III.
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1.
In all cases of criminal violations of the NIRC, not involving the

commission of fraudulent act, it is directed that henceforth,
compromise penalties to be imposed shall follow strictly the
amounts in the attached "Revised Schedule of Compromise
Penalties", marked as Annex "A" and made an integral part hereof.
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 of the definition of
fraudulent acts.
Guidelines and Instructions:

CD Technologies Asia, Inc. and Accesslaw, Inc.
Philippine Taxation Encyclopedia 2015
1.
The internal revenue officers concerned shall apply the Revised

Schedule of Compromise Penalties embodied in Annex "A" to
ensure uniformity of action.
2.
Cases involving fraud shall be referred to the concerned Division

having jurisdiction over the case, for the institution of the
corresponding criminal action.
DSATCI
IV.
3.
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.
4.
Although all amounts of compromise penalties incident to

violations shall be itemized in the assessment notice 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 accounted
for under the usual procedures, as internal revenue collection.
5.
Since compromise penalties are only amounts suggested in

settlement of criminal 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
refuses to pay the suggested compromise penalty.
6.
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
Revenue or the concerned Deputy Commissioner/Assistant
Commissioner/Regional Director.
Repealing Clause:
All other orders which are inconsistent herewith are hereby repealed or
revoked accordingly.
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V.
Effectivity:
This Order shall take effect immediately.
(SGD.) KIM S. JACINTO-HENARES

Commissioner
ANNEX A
Revised Schedule of Compromise Penalty
Code
Nature of Violation
Criminal Penalty Imposed
Amount of Compromise
Sec
90/275
Failure to have the

statement of assets of the
Fine of not more than P1,000 or

imprisonment of not more than
decedent and the
6 months, or both. (Sec. 275,
deductions from gross
NIRC)
If the gross estate

But Does
Compromise
Exceeds
Not Exceed
P2,000,000
P5,000,000
5,000,000
10,000,000
independent CPA duly
10,000,000
25,000,000
accredited by the BIR
25,000,000
50,000,000
50,000,000
xxx
is
P7,500
estate certified by an
10,000
20,000
25,000
50,000
232/235
Failure to keep/preserve
Fine of not more than P1,000 orIf gross annual sales, earnings or
records required by law or
imprisonment for not more than
regulations
(six) 6 months, or both. (Sec.
receipts
Exceeds
But Does
Compromise
Not Exceed
is
275, NIRC)
Pxxx
P50,000
50,000
100,000
100,000
500,000
500,000
5,000,000
5,000,000
10,000,000
P1,000
3,000
5,000
10,000
15,000
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10,000,000
20,000,000
20,000,000
50,000,000
50,000,000
xxx
20,000
30,000
50,000
232
Failure to have books of
Fine of not more than P1,000 orIf gross annual sales earnings or
accounts audited and have
imprisonment of not more than 6
the financial statements
months, or both. (Sec. 275, NIRC)
receipts
Exceeds
But Does
Compromise
Not Exceed
is
attached to the income tax
P25,000 (for
P200,000
any Quarter);
(for the year);
200,000
500,000
500,000
5,000,000
5,000,000
10,000,000
10,000,000
25,000,000
25,000,000
xxx
P3,000
return certified by an
independent CPA duly
accredited by the BIR
5,000
10,000
15,000
20,000
25,000
236/258
Failure to Register
establishment is located in
municipalities
Fine of not less than P5,000 but
If the subject
not more than P20,000 and

imprisonment of not less than 6
months but not more than 2
10,000*
years
the following:
a. Cities
20,000*
b. 1st class
municipalities
5,000*
municipalities
2,000*
c. 2nd class
d. 3rd class
* Penalties provided
are inclusive of all other
violations
258
Failure to pay annual

registration fee by a person
municipalities
engaged in the business of
municipalities
distilling, rectifying,
municipalities
repacking, compounding or
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20,000
suffer imprisonment of not
15,000
less than 2 years but not more
10,000
than 4 years
a. Cities
b. 1st class
30,000
c. 2nd class
d. 3rd class
manufacturing article
subject to excise tax
236/275
236/275
Failure to Pay & Display the

Annual Registration Fee
Fine of not more than 1,000 or

(BIR Form 0605)
months (Sec. 275, NIRC)
No Certificate of
Registration displayed

P1,000
P1,000
months (Sec. 275, NIRC)

236/275
Failure to display the

poster "Ask for
BIR Receipt" or "Notice to
the Public to demand

months, or both.
(Sec. 275, NIRC)
P1,000
receipts/invoice"
236/275
Failure to attach or paste

authorized sticker/DECAL
authorizing the use of

months, or both. (Sec. 275, NIRC)
P1,000 per unit
CRM/POS/CAS
Failure to present
application form (BIR Form
1900 and 1905) to use
registered sales
books/permit to use loose
P1,000
leaf sales books

238/275
Failure of the printer to

submit the required
quarterly report (Sec. 238,

months or both
First
Offense
P5,000
Second
Offense
P10,000
NIRC)
Subsequent offenses
shall be considered as
willful failure, and thus
not subject to
compromise.
250
Failure to make, file, or
(P1,000) for each failure
submit the complete
the said information
quarterly Summary Lists of
however, that the
Sales and Purchases-Local &
imposed for such
Imported (SLSP), the Annual
calendar year shall not
Alpha List of Payees and/or
Thousand Pesos
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One Thousand Pesos

to make, file, or submit
returns. Provided,
aggregate amount to be
failures during a
exceed Twenty-Five
Employees subjected to
withholding taxes, or
supply correct and accurate
(P25,000).
For this purpose, failure
to supply the
information therein at the
each buyer or seller
time or times required by
shall constitute a
the Tax Code, as amended,
omission
or other existing
Memorandum Circular
required information for

of goods and services
single punishable act or
pursuant to Revenue
rules and regulations
(RMC) No. 51-2009.

Notwithstanding the
foregoing, failure on the

part of the taxpayer to
make, file or submit
the required complete
Schedules of
Sales/Purchases
including Importations, if any,
(SLS/P/I)/Annual Alpha
Lists at the time
or times required by the
Tax Code, as
amended, and other
existing rules and
regulations under the
following
circumstances shall be
considered as willful
failure/neglect
tantamount to fraud and thus
cannot be
compromised:
(a) failure to submit for
at least:
two (2) times in a
taxable year, in
the case of
required complete
SLS/P/I;
two (2)
consecutive years, in the

case of Annual
Alpha Lists of
Payees from
whom Taxes were
Withheld; and
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(b) non-submission in
the format
prescribed.
Complete Summary
Lists refers to the set of
Summary Lists of Sales
(SLS) and Summary
Lists of Purchases
(SLP). In the case of those
with importations,
completeness shall
include not only SLS
and SLP but also the
Summary Lists of
Importations (SLI). Failure
to submit the
full/complete lists shall be
counted as one
violation.
Thus, submission of
incomplete lists,
including the submission
of erroneous lists,
shall be considered as
an act of nonsubmission. The
submission of falsified
information is an act of
fraud and cannot be
compromised.
Non-compliance with a
duly issued
Subpoena Duces
Tecum (SDT) is penalized
under Sec. 266 of the
Tax Code, as amended,
and the prosecution
thereof is provided under
RMO No. 10-2013.
250
Failure to make, file or
(P1,000) for each
submit information returns,
schedule, report, sworn
schedules, reports, sworn
and other document
statements, certifications
submitted, or for each
and other documents,
Provided, however,
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One Thousand Pesos

information return,
statement, certification
not made, filed or
record not maintained.
(except quarterly SLS/P/I,

amount to be imposed for
and the Annual Alpha List of
Payees and/or the Annual
Thousand Pesos
Alpha List of Employees
subjected to withholding
taxes), or keep any record
required by the Tax Code, as
amended, or other existing
that the aggregate

such failures during a
exceed Twenty Five
(P25,000).
rules and regulations

250
Failure to supply correct
(P1,000) for each
and accurate information
information
in the information returns,
information return, schedule,
schedules, reports, sworn
certification and
statements, certifications
Provided, however, that the
and other documents
imposed for such
(except quarterly SLS/P/I,
and the Annual Alpha List of
Thousand Pesos
Payees and/or the Annual
Alpha List of Employees
subjected to withholding
taxes) required by the Tax
Code, as amended, or other
One Thousand Pesos

incorrect or erroneous
supplied in the
report, sworn statement,
other document.
aggregate amount to be
failures during a
exceed Twenty Five
(P25,000).
existing rules and regulations

254
Willful attempt to evade or
compromised
defeat any tax imposed by
fraud. (Sec. 204, NIRC)
the National Internal
Revenue Code or the
payment thereof.
255
Failure to
receipts; or gross
make/file/submit any
return or supply correct
filing/submission)
information at the time or
This violation cannot be
because it involves
imprisonment of not less than

two (2) years but not more than
four (4) years
Fine of not less than P10,000 andIf gross sales, earnings or
imprisonment of not less than estate or gift (based on the subject
one (1) year but not more thanreturns/information for
ten (10) years
But does not
Compromise
times required by law or
Exceeds
exceed
is
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regulation
Pxxx
P50,000
50,000
100,000
100,000
500,000
500,000
5,000,000
5,000,000
10,000,000
10,000,000
25,000,000
25,000,000
xxx
P1,000
3,000
5,000
10,000
15,000
20,000
25,000
255
Failure to withhold or
Fine of not less than P10,000 andIf the amount of tax not withheld
remit withheld taxes at the

time or times required by

one (1) year but not more than
law or regulations
ten (10) years
or
remitted
But Does
Compromise
Exceeds
Not Exceed
is
Pxxx
P5,000
5,000
15,000
15,000
20,000
20,000
50,000
50,000
500,000
500,000
1,000,000
1,000,000
xxx
P1,000
3,000
5,000
10,000
15,000
20,000
25,000
255
Failure to refund excess
withholding taxes
taxes withheld on
compensation
Fine of not less than P10,000 andIf the amount of excess

Exceeds
not refunded
But does not
Compromise
ten (10) years
Exceed
is
Pxxx
P5,000
5,000
15,000
15,000
20,000
P1,000
3,000
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5,000
20,000
50,000
50,000
500,000
500,000
1,000,000
1,000,000
xxx
10,000
15,000
20,000
25,000
255
Misrepresentation as to
compromised
actual filing of return or
statement or withdrawal of
return or statement
already filed
255
fraud which cannot
submit the required
complete SLS/P/I, Annual
Alpha List of Payees and
Annual Alpha List of
Employees in the prescribed
format at the time or times
required by the Tax Code, as
amended, or other existing
because it involves

three (3) years
Fine of not less than Ten
"Willful failure" implies
Thousand Pesos (P10,000) and

imprisonment of not less than one
(1) year but not more than ten
(10) years
be compromised.
rules and regulations.

submit for at least:
two (2) times in a

taxable year, in the
case of complete
SLS/P/I; and/or
two (2) consecutive

years, in the case of
Annual Alpha List of
Payees and/or Alpha
List of Employees from
whom Taxes were
Withheld
in the prescribed format at

the time or times required
by the Tax Code
constitutes willful failure
and cannot be
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10
compromised.
255
Failure to file and/or pay

any internal
Fine of not less than P10,000 and

If the amount of tax unpaid

But Does
revenue tax at the time or
Exceeds
times required by law or
10 years
Compromise
Not Exceed
is
Pxxx
P5,000
5,000
10,000
10,000
20,000
20,000
50,000
50,000
100,000
100,000
500,000
500,000
1,000,000
1,000,000
5,000,000
5,000,000
xxx
P1,000
regulation
3,000
5,000
10,000
15,000
20,000
30,000
40,000
50,000
256
Any act or omission by a
or the amount of
corporation which is
forth in this
penalized under the NIRC
act or omission,
P10,000 for corporation,
not more than P100,000 (in
compromise penalty set
addition to penalty set forth or
Schedule for particular
imposed on the responsible

corporate officer, partner or
employee)
whichever is higher.
P5,000 for responsible
officer, partner or
employee
257
a) Violations committed by
any financial officer or
an independent CPA, or
any person under his
direction as follows:

two (2) years but not more than
six (6) years. (if the offender is a
CPA, his certificate shall
automatically be revoked or
cancelled upon conviction.)
1) Willful falsification of
compromised
any report or statement
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because it involves
11
on any examination or
audit; rendering reports
(including exhibits,
statements, etc.) not
verified by him
personally or under his
supervision or by a
member of his firm or
staff in accordance with
sound auditing
practices.
2) Certification of financial
compromised
statement of a business
enterprise containing an
essential misstatement
of facts or omission as to
transactions, taxable
income, deduction and

because it involves
exemption of a client.
b) Violations committed by
persons who are not
CPAs
1) Examination and audit

of books of accounts of

years but not more than 6 years.
In case of foreigners, conviction
under this Code shall result in his
immediate deportation after
serving sentence without further
proceedings for deportation.
P25,000
taxpayers;
2) Offering to sign and
certifying financial
statements without
P25,000
audit;
3) Offers any taxpayer the
use of accounting or
bookkeeping records for
internal revenue
purposes not in
conformity with the
requirements in the
P25,000
Code and regulations;

4) Knowingly making false
compromised
entry or enters any false
or fictitious name in the
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because it involves
12
books of accounts
mentioned in the
preceding paragraphs;
5) Keeping of two or more
compromised
sets of such records or

because it involves
books of accounts;
6) In any way commits an
compromise penalty set forth
act or omission in
particular act or
violation of the
higher, or cannot be
provisions of Sec. 257,
involves fraud.
P1,000 or the
in this Schedule for the
omission, whichever is
compromised if it
NIRC; or
7) (i) Failure to keep books
If gross sales, earnings or receipts

Exceeds
But Does
of accounts or records in
Not Exceed
Compromise
is
a native language,
Pxxx
50,000
50,000
100,000
make a true and
100,000
500,000
complete transaction
500,000
5,000,000
5,000,000
10,000,000
10,000,000
20,000,000
20,000,000
50,000,000
50,000,000
xxx
P1,000
English or Spanish or
3,000
5,000
10,000
15,000
20,000
30,000
50,000
compromised
(ii) Where books kept in
a native language, English
or Spanish are found to
be at material variance
with books kept in
because it involves
another language
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13

compromised
8) Willful attempt to evade
or defeat any tax
imposed under the Code
or knowingly uses fake
or falsified Revenue
Official Receipts, Letters
of Authority, Certificates
Authorizing
Registration, Tax Credit
Certificates, Tax Debit
Memoranda and other
because it involves

suffer imprisonment of not less
than two (2) years but not less
than six (6) years
Accountable Forms
259
Illegal collection of foreign

payments collection of
foreign payments under
Sec. 67, NIRC without any
license or in violation of

year but not more than 2 years
P20,000
P 100,000, including

articles/items;
Subsequent violations
years and 1 day but not more
compromise.
implementing regulations
260
Unlawful possession of
forfeiture of unlawful
cigarette paper in bobbins
or rolls, cigarette tipping
shall not be subject to
paper or cigarette filter tips
than 12 years
261
Unlawful use of denatured
alcohol

articles/items;
compromise.

than 12 years
261
Unlawful recovery or
attempt to recover by
distillation or other process
any denatured alcohol or
who knowingly disposes
alcohol so recovered or

articles/items;

than 12 years
compromise.
P100,000, including

articles/items;
redistilled
262
Shipment or removal of
liquor or tobacco products
under false name or brand
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or as an imitation of any
263
on a case
compromise.
existing name or brand
than 12 years
a) Unlawful possession or
If the appraised value of the
Compromise allowable
article under the Tariff and

Customs Code (TCC)
to case basis
removal of imported
articles subject to excise
tax without payment of
tax
Value Does
Penalty
Exceeds
Not Exceed
is
xxx
P1,000
Fine: P1,000-2,000
and imprisonment of not
less than 60 days but not
2,000*
more than 100 days

1,000
50,000
Fine: 10,000-20,000
and imprisonment of not
less than 2 years but not
2,000*
more than 4 years

50,000
150,000
Fine: 30,000-60,000
and imprisonment of 4 years
60,000*
but not more than 6 years

150,000
xxxx
Fine : 50,000-100,000
100,000*
and imprisonment of not less
than 10 years but not more than
12 years
* Plus
forfeiture of the untaxed article

b) Unlawful possession of
of the untaxed
locally manufactured
articles subject to excise
tax without payment of
the tax
263
c) Unlawful removal of
of the untaxed
untaxed articles subject
to excise tax from the
place of production
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Fine of not less than 10 times the
P100,000 plus forfeiture
amount of excise tax due but not

less than P500 and imprisonment
article
of not less than two (2) years but
compromise.
not more than four (4) years

Fine of not less than 10 times the
P100,000 plus forfeiture
amount of excise tax due but not

less than P1,000 and
article

compromise.
15
two (2) years

264
a) Failure or refusal to
FirstSecond
issue receipts or sales or
Offense
Offense
commercial invoices;
P10,000
P20,000
issuing receipts invoices
not truly reflecting
and/or containing all
compromise.
information required
therein or using
multiple or double
receipts or invoices
P25,000
P50,000
Specific
Violation
a) For failure to
four (4) years
issue receipts
or sales or
sales or
commercial
invoices
b) For refusal to
issue receipts
or sales or
commercial
compromise.
invoices
If the
P20,000
P50,000
information
missing is the
correct amount
compromise.
of the
transaction
P5,000
P10,000
c) For issuance of
receipts that
do not truly
compromise.
reflect and/or
contain all the
information
required to be
shown therein
P20,000
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P50,000
16
If the duplicate
copy of the
invoice is blank
compromise.
but the original
copy thereof is
detached from
the booklet and
cannot be
accounted for
Not qualified for

If the amount
compromise
of the
transaction
stated in the
taxpayer's
copy is
understated
versus the
amount per
copy of the
invoice issue to
the purchaser
P20,000
P50,000
d) (i) For use of
unregistered
receipts or
compromise.
invoices
P25,000/
P50,000/
unit
unit
(ii) Use of
unregistered
cash register
compromise.
machines in
lieu of invoices
or receipts
Not qualified for

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17
e) For possession
compromise
or use of
multiple or
double receipts
or invoices
f) For printing or
causing, aiding
or abetting the
printing of:
P25,000
P50,000
1) Receipts
or invoices
without
compromise.
authority from
the BIR
Not qualified for

2) Double
compromise
or multiple sets
of receipts or
invoices
P20,000
P50,000
3) Receipts
or invoices
bearing any of
compromise.
the following:
a. Consecutive
numbers
b. Name of
Taxpayer
c. Business Style
d. Business
address of the
person or
entity to use
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18
the same
e. TIN
f. Name,
address, date,
authority no.
of the printer
and inclusive
serial
numbers of
the batch or
receipts
printed
265
Offenses relating to
internal revenue stamps
1) Making, importing,
selling, using or
possessing without
express authority from
the Commissioner any
dye for printing or
making stamps, label
P20,000, including

imprisonment for not less than 4
articles/items;
years but not more than 8 years
compromise.
because it involves

(Sec. 204, NIRC)
because it involves

(Sec. 204, NIRC)
because it involves
tags or playing cards

2) Erasing the
compromised
cancellation marks of
fraud.
any stamps previously
used or altering the
written figures or
letters, or cancelling
marks on internal
revenue stamps
3) Possession of false,
compromised
counterfeit, restored or
fraud.
altered stamps, labels,
or tags, or causes the
commission of any such
offense by another
4) Selling or offering for
compromised
sale any box or package
fraud.
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19
containing articles
subject to excise tax
with false, spurious or
counterfeit stamps or
labels or sells from any
such fraudulent box,
package or container as

(Sec. 204, NIRC)
P50,000, including

articles/items;
compromise.

imprisonment for not less than
First Offense: P10,000
aforesaid
5) Giving away or
accepting from another
or sells, buys, or uses
containers on which
the stamps are not
completely destroyed
266
Failure to obey summons;

to testify; or to appear and
produce books of accounts,
Second Offense:
P20,000
records, etc. or to furnish
information required under

two (2) years
the NIRC
268
Misdeclaration or
compromised
misrepresentation by
manufacturers of articles
subject to excise tax under
Title IV, NIRC, or any
pertinent data or
information required
compromise.
Summary cancellation or
withdrawal of permit to engage
because it involves
in business as a manufacturer of
articles subject to excise tax
therein
272
Failure of government
Fine of not less than P5,000 not
officer or employee
charged with the duty to
more than P50,000 or

deduct and withhold any
months and 1 day but not more
internal revenue tax and
than 2 years, or both
If the amount of tax not withheld

Exceed
or remitted
But Does
Compromise
Not Exceed
is
Pxxx
P5,000
5,000
15,000
accordance with the
15,000
20,000
provisions of the NIRC
20,000
50,000
P1,000
failure to remit the same in
3,000
5,000
10,000
Copyright 2016
20
50,000
500,000
500,000
1,000,000
1,000,000
xxx
15,000
20,000
25,000
275
violation
Violation of any provision
of the National Internal

Revenue Code or any
regulation of the
Department of Finance for
which no specific penalty is

months or both
P1,000 for each
provided by law
276
property
Sale, transfer, encumbrance
Fine of not less than twice the
or any other disposition of

any property or part
thereof placed under
constructive distraint,
without the knowledge and
consent of the
value of the property sold,

encumbered or disposed of, but
not less than P5,000 or
than 4 years, or both
20% of the value of the
Commissioner
277
Failure to surrender
property placed under
distraint and levy
Violator is personally liable to

pay a sum equal to the value of
the property or rights not
surrendered (not exceeding the
amount of taxes due including
penalties and interest together
with costs and interests). In
addition, such violation shall be
fined in a sum of not less than
P5,000 or imprisonment for not
less than 6 months and 1 day but
P50,000
not more than 2 years, or both

278
Procuring the unlawful
be compromised
divulgence of any
public policy to allow
confidential information
confidential information,
regarding the business,
authorized under
income or inheritance of
any taxpayer; unlawfully
publishing or printing the
income, profits, losses or
expenditures appearing in
This violation shall not
because it is against
months nor more than 5 years, or
divulgence of
both
unless this is validly

existing law.
any income tax return

Copyright 2016
21
Copyright 2016
22
Endnotes
1 (Popup - Popup)
Annex A
Copyright 2016
23

RMO 07-15 List of Penalties

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RMO 07-15 List of Penalties

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January 22, 2015

REVENUE MEMORANDUM ORDER NO. 007-15

The Revised Consolidated Schedule of Compromise Penalties

All Internal Revenue Officers and Others Concerned

This Order is issued to adopt and implement a uniform application of the

In all cases of criminal violations of the NIRC, not involving the

Certain acts/violations which are commonly resorted to by

Guidelines and Instructions:

Philippine Taxation Encyclopedia 2015

The internal revenue officers concerned shall apply the Revised

Cases involving fraud shall be referred to the concerned Division

In no case shall the compromise penalty differ in amount from

Although all amounts of compromise penalties incident to

Since compromise penalties are only amounts suggested in

The schedule of compromise penalties herein prescribed shall not

CD Technologies Asia, Inc. and Accesslaw, Inc.

Philippine Taxation Encyclopedia 2015

(SGD.) KIM S. JACINTO-HENARES

Criminal Penalty Imposed

Failure to have the

Fine of not more than P1,000 or

decedent and the

6 months, or both. (Sec. 275,

deductions from gross

If the gross estate

independent CPA duly

accredited by the BIR

records required by law or

imprisonment for not more than

(six) 6 months, or both. (Sec.

CD Technologies Asia, Inc. and Accesslaw, Inc.

Philippine Taxation Encyclopedia 2015

Failure to have books of

accounts audited and have

imprisonment of not more than 6

the financial statements

months, or both. (Sec. 275, NIRC)

(for the year);

Fine of not less than P5,000 but

not more than P20,000 and

Failure to pay annual

CD Technologies Asia, Inc. and Accesslaw, Inc.

Fine of not less than P30,000 but

Failure to Pay & Display the

Fine of not more than 1,000 or

(BIR Form 0605)

months (Sec. 275, NIRC)

Fine of not more than 1,000 or

months (Sec. 275, NIRC)

Failure to display the

Fine of not more than 1,000 or

Failure to attach or paste

Fine of not more than 1,000 or

P1,000 per unit

leaf sales books

Failure of the printer to

Fine of not more than P1,000 or

CD Technologies Asia, Inc. and Accesslaw, Inc.

One Thousand Pesos

Philippine Taxation Encyclopedia 2015

required information for

rules and regulations

(RMC) No. 51-2009.