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Author Topic: BIR policy on non-issuances/printing violations of OR or Invoice  (Read 2116 times)

epe212003 ipe

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BIR policy on non-issuances/printing violations of OR or Invoice
« on: September 18, 2006, 01:06:20 PM »
FAILURE OR REFUSAL TO ISSUE RECEIPTS OR SALES OR COMMERCIAL INVOICE
I. Any person who, being required to issue receipts or sales or commercial invoices;
> fails to issue such receipts of invoices,
> issues receipts or invoices that do not truly reflect and/or contain all the information required to be shown therein,
>or uses multiple or double receipts or invoices, shall, upon conviction for each act or ommission, be punished


VIOLATIONS RELATED TO THE PRINTING OF SUCH RECEIPTS OR INVOICES AND OTHER VIOLATIONSII. Any person who commits any acts enumerated hereunder shall be penalized in the same manner and to the same extent as provided for:
> printing of receipts or sales or commercial invoices without authority from the BIR;
> printing of double or multiple sets of invoices or receipts, or;
> printing of unnumbered receipts or sales or commercial invoices not bearing the name, business style, Taxpayer Identification Number, and business address of the person or entity

PUNISHMENT
by a fine of not less than one thousand pesos (P1,000) but not more than fifty thousand pesos (P50,000) and suffer imprisonment of not less than (2) years but not more than (4) years.