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Annex A Revised Schedule of Compromise Penalty
Annex A Revised Schedule of Compromise Penalty
90/275 Failure to have the Fine of not more than P1,000 or If the gross estate
statement of assets of the imprisonment of not more than But Does Compromise
decedent and the 6 months, or both. (Sec. 275, Exceeds Not Exceed is
deductions from gross NIRC) P 2,000,000 P 5,000,000 P 7,500
estate certified by an 5,000,000 10,000,000 10,000
independent CPA duly 10,000,000 25,000,000 20,000
accredited by the BIR 25,000,000 50,000,000 25,000
50,000,000 xxx 50,000
232/235 Failure to keep/preserve Fine of not more than P1,000 or If gross annual sales, earnings or receipts
records required by law or imprisonment for not more than Exceeds But Does Compromise
regulations (six) 6 months, or both. (Sec. Not Exceed is
275, NIRC) P xxx P 50,000 P 1,000
50,000 100,000 3,000
100,000 500,000 5,000
500,000 5,000,000 10,000
5,000,000 10,000,000 15,000
10,000,000 20,000,000 20,000
20,000,000 50,000,000 30,000
50,000,000 xxx 50,000
232 Failure to have books of Fine of not more than P1,000 or If gross annual sales earnings or receipts
accounts audited and have imprisonment of not more than 6 Exceeds But Does Compromise
the financial statements months, or both. (Sec. 275, NIRC) Not Exceed is
attached to the income tax P 25,000 (for P 200,000 P 3,000
return certified by an any Quarter); (for the year);
independent CPA duly
accredited by the BIR 200,000 500,000 5,000
500,000 5,000,000 10,000
5,000,000 10,000,000 15,000
10,000,000 25,000,000 20,000
25,000,000 xxx 25,000
236/258 Failure to Register Fine of not less than P5,000 but If the subject establishment is located in
not more than P20,000 and the following:
imprisonment of not less than 6 a. Cities 20,000*
months but not more than 2 b. 1st class municipalities 10,000*
years c. 2nd class municipalities 5,000*
d. 3rd class municipalities 2,000*
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CODE NATURE OF VIOLATION CRIMINAL PENALTY IMPOSED AMOUNT OF COMPROMISE
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236/275 Failure to Pay & Display the Fine of not more than 1,000 or P 1,000
Annual Registration Fee imprisonment of not more than 6
(BIR Form 0605) months (Sec. 275, NIRC)
236/275 Failure to display the Fine of not more than 1,000 or P 1,000
poster "Ask for imprisonment of not more than 6
BIR Receipt" or "Notice to months, or both.
the Public to demand (Sec 275, NIRC)
receipts / invoice"
236/275 Failure to attach or paste Fine of not more than 1,000 or P 1,000 per unit
authorized sticker/DECAL imprisonment of not more than 6
authorizing the use of months, or both. (Sec 275, NIRC)
CRM/POS/CAS
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250 Failure to make, file or One Thousand Pesos (₱1,000) for each
submit information returns, information return, schedule, report, sworn
schedules, reports, sworn statement, certification and other document
statements, certifications not made, filed or submitted, or for each
and other documents, record not maintained. Provided, however,
(except quarterly SLS/P/I, that the aggregate amount to be imposed for
and the Annual Alpha List of such failures during a calendar year shall not
Payees and/or the Annual exceed Twenty Five Thousand Pesos
Alpha List of Employees (₱25,000).
subjected to withholding
taxes), or keep any record
required by the Tax Code, as
amended, or other existing
rules and regulations
250 Failure to supply correct One Thousand Pesos (₱1,000) for each
and accurate information incorrect or erroneous information
in the information returns, supplied in the information return, schedule,
schedules, reports, sworn report, sworn statement, certification and
statements, certifications other document. Provided, however, that the
and other documents aggregate amount to be imposed for such
(except quarterly SLS/P/I, failures during a calendar year shall not
and the Annual Alpha List of exceed Twenty Five Thousand Pesos
Payees and/or the Annual (₱25,000).
Alpha List of Employees
subjected to withholding
taxes) required by the Tax
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254 Willful attempt to evade or Fine of not less than P30,000 but This violation cannot be compromised
defeat any tax imposed by not more than P100,000 and because it involves fraud. (Sec 204, NIRC)
the National Internal imprisonment of not less than
Revenue Code or the two (2) years but not more than
payment thereof. four (4) years
255 Failure to Fine of not less than P10,000 and If gross sales, earnings or receipts; or gross
make/file/submit any imprisonment of not less than estate or gift (based on the subject
return or supply correct one (1) year but not more than returns/information for filing/submission)
information at the time or ten (10) years But does not Compromise
times required by law or Exceeds exceed is
regulation P xxx P 50,000 P 1,000
50,000 100,000 3,000
100,000 500,000 5,000
500,000 5,000,000 10,000
5,000,000 10,000,000 15,000
10,000,000 25,000,000 20,000
25,000,000 xxx 25,000
255 Failure to withhold or Fine of not less than P10,000 and If the amount of tax not withheld or
remit withheld taxes at the imprisonment of not less than remitted
time or times required by one (1) year but not more than But Does Compromise
law or regulations ten (10) years Exceeds Not Exceed is
P xxx P 5,000 P 1,000
5,000 15,000 3,000
15,000 20,000 5,000
20,000 50,000 10,000
50,000 500,000 15,000
500,000 1,000,000 20,000
1,000,000 xxx 25,000
255 Failure to refund excess Fine of not less than P10,000 and If the amount of excess withholding taxes
taxes withheld on imprisonment of not less than not refunded
compensation one (1) year but not more than Exceeds But does not Compromise
ten (10) years Exceed is
P xxx P 5,000 P 1,000
5,000 15,000 3,000
15,000 20,000 5,000
20,000 50,000 10,000
50,000 500,000 15,000
500,000 1,000,000 20,000
1,000,000 xxx 25,000
255 Misrepresentation as to Fine of not less than P10,000 but This violation cannot be compromised
actual filing of return or not more than P20,000 and because it involves fraud. (Sec. 204, NIRC)
statement or withdrawal of imprisonment of not less than
return or statement one (1) year but not more than
already filed three (3) years
255 Failure to make, file or Fine of not less than Ten “Willful failure” implies fraud which cannot
submit the required Thousand Pesos (₱10,000) and be compromised.
complete SLS/P/I, Annual imprisonment of not less than one
Alpha List of Payees and (1) year but not more than ten
Annual Alpha List of (10) years
Employees in the prescribed
format at the time or times
required by the Tax Code, as
amended, or other existing
rules and regulations.
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supervision or by a
member of his firm or
staff in accordance with
sound auditing
practices.
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262 Shipment or removal of Fine of not less than P20,000 but P 100,000, including forfeiture of unlawful
liquor or tobacco products not more than P100,000 and articles/items;
under false name or brand imprisonment of not less than 6 Subsequent violations shall not be subject to
or as an imitation of any years and 1 day but not more compromise.
existing name or brand than 12 years
263 a) Unlawful possession or If the appraised value of the Compromise allowable on a case
removal of imported article under the Tariff and to case basis
articles subject to excise Customs Code (TCC) –
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 2,000*
days but not more than 100 days
P 5,000 P 10,000
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f) For printing or
causing, aiding
or abetting the
printing of:
P 25,000 P 50,000
1) Receipts Subsequent violations
or invoices shall not be subject to
without compromise.
authority from
the BIR
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CODE NATURE OF VIOLATION CRIMINAL PENALTY IMPOSED AMOUNT OF COMPROMISE
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a. Consecutive
numbers
b. Name of
Taxpayer
c. Business Style
d. Business
address of the
person or
entity to use
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, Fine of not less than P20,000 but P 20,000, including forfeiture of unlawful
selling, using or not more than P50,000 and articles/items;
possessing without imprisonment for not less than 4 Subsequent violations shall not be subject to
express authority from years but not more than 8 years compromise.
the Commissioner any
dye for printing or
making stamps, label
tags or playing cards
2) Erasing the Fine of not less than P20,000 but This violation cannot be compromised
cancellation marks of not more than P50,000 and because it involves fraud.
any stamps previously imprisonment for not less than 4 (Sec. 204, NIRC)
used or altering the years but not more than 8 years
written figures or
letters, or cancelling
marks on internal
revenue stamps
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4) Selling or offering for Fine of not less than P20,000 but This violation cannot be compromised
sale any box or package not more than P50,000 and because it involves fraud.
containing articles imprisonment for not less than 4 (Sec. 204, NIRC)
subject to excise tax years but not more than 8 years
with false, spurious or
counterfeit stamps or
labels or sells from any
such fraudulent box,
package or container as
aforesaid
5) Giving away or Fine of not less than P20,000 but P 50,000, including forfeiture of unlawful
accepting from another not more than P50,000 and articles/items;
or sells, buys, or uses imprisonment for not less than 4 Subsequent violations shall not be subject to
containers on which years but not more than 8 years compromise.
the stamps are not
completely destroyed
266 Failure to obey summons; Fine of not less than P5,000 but First Offense : P10,000
to testify;; or to appear and not more than P10,000 and
produce books of accounts, imprisonment for not less than Second Offense : P 20,000
records, etc. or to furnish one (1) year but not more than
information required under two (2) years Subsequent violations shall not be subject to
the NIRC compromise.
268 Misdeclaration or Summary cancellation or This violation cannot be compromised
misrepresentation by withdrawal of permit to engage because it involves fraud. (Sec. 204, NIRC)
manufacturers of articles in business as a manufacturer of
subject to excise tax under articles subject to excise tax
Title IV, NIRC, or any
pertinent data or
information required
therein
272 Failure of government Fine of not less than P5,000 not If the amount of tax not withheld
officer or employee more than P50,000 or or remitted -
charged with the duty to imprisonment of not less than 6 Exceed But Does Compromise
deduct and withhold any months and 1 day but not more Not Exceed is
internal revenue tax and than 2 years, or both P xxx P 5,000 P 1.000
failure to remit the same in 5,000 15,000 3,000
accordance with the 15,000 20,000 5,000
provisions of the NIRC 20,000 50,000 10,000
50,000 500,000 15,000
500,000 1,000,000 20,000
1,000,000 xxx 25,000
275 Violation of any provision Fine of not more than P1,000 or P1,000 for each violation
of the National Internal imprisonment of not more than 6
Revenue Code or any months or both
regulation of the
Department of Finance for
which no specific penalty is
provided by law
276 Sale, transfer, encumbrance Fine of not less than twice the 20% of the value of the property
or any other disposition of value of the property sold,
any property or part encumbered or disposed of, but
thereof placed under not less than P5,000 or
constructive distraint, imprisonment of not less than 2
without the knowledge and years and 1 day but not more
consent of the than 4 years, or both
Commissioner
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