A
collection of Philippine laws, statutes and codes
not
included or cited in the main
indices
of
the
Chan Robles Virtual Law Library
PRESIDENTIAL DECREE NO. 1254
|
PRESIDENTIAL DECREE NO. 1254 -
FURTHER AMENDING THE NATIONAL INTERNAL REVENUE CODE BY ADDING Section
220-A PROVIDING SPECIFIC PENALTIES FOR FAILURE OR REFUSAL TO ISSUE
RECEIPTS OR SALES OR COMMERCIAL INVOICES, FOR VIOLATIONS RELATED TO THE
PRINTING OF SUCH RECEIPTS OR INVOICES AND FOR OTHER VIOLATIONS IN
CONNECTION THEREWITH
|
chanroblesvirtualawlibrary
WHEREAS,
the non-issuance of receipts or sales or commercial invoices, the
possession or use of unregistered invoices or receipts, the possession
or use of double or multiple sets of invoices or receipts and the
unauthorized printing of such invoices or receipts results in under
declaration of sales, receipts or income and consequently in the loss
of substantial revenue to the government;chanroblesvirtualawlibrary
WHEREAS, these pernicious practices have become rampant and remain
unabated partly because the existing penalties prescribed therefor are
very light;chanroblesvirtualawlibrary
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the powers vested in me by the Constitution, do hereby
order and decree the following:cralaw:red
Section 1. The National Internal Revenue Code as
amended is hereby further amended by adding a new section to be known
as Section 220-A to read as follows:cralaw:red
"Sec. 220-A. Failure or Refusal to Issue Receipts or
Sales or Commercial Invoices; Violations Related to the Printing of
such Receipts or Invoices and Other Violations. — Any person who being
required under Section 216 to issue receipts or sales or commercial
invoices, fails or refuses to issue such receipts invoices,
issues receipts or invoices that do not truly reflect and/or contain
all the information required to be shown therein, possesses or uses
unregistered receipts or invoices, possesses or uses multiple or double
receipts or invoices shall be penalized as follows:cralaw:red
"a. For The First Offenses — A fine of not more than
two hundred pesos and imprisonment of not more than six months;chanroblesvirtualawlibrary
"b. For The Second Offenses — A fine of not less than
two hundred pesos but not more than three thousand pesos and
imprisonment of not less than six months but not more than three years;chanroblesvirtualawlibrary
"c. For Subsequent Offenses — A fine of not less than
three thousand pesos nor more than six thousand pesos and imprisonment
of not less than three years but not more than six years, and
cancellation of license to do business.
"The criminal liability arising from second and subsequent offenses
cannot be comprised.
"Any person who commits any of the acts enumerated hereunder shall be
penalized in the same extent as provided for in this Section:cralaw:red
"1. Prints, causes,ds or abets the printing of
receipts or sales or commercial invoices without authority from the
Bureau of Internal Revenue; chanroblesvirtualawlibrary
"2. Prints, causes,ds or abets the printing of double
or multiple sets of invoices or receipts;chanroblesvirtualawlibrary
"3. Prints, causes,ds or abets the printing of
unnumbered receipts or sales or commercial invoices or not bearing the
name, business style, taxpayer account number, and business address of
the person or entity to use the same;chanroblesvirtualawlibrary
"4. Fails to submit the quarterly report required in
Section 216-A.
"If the offender is not a citizen of the Philippines, he shall be
deported immediately after serving the sentence without further
proceedings for deportation.
If he is a public officer or employee, he shall, in addition to the
penalties prescribed herein, be dismissed from the public service and
perpetually disqualified from holding any public office. In the case of
associations, partnerships, or corporations, the penalty shall be
imposed upon its partners, president, general manager, branch manager
and/or officer-in-charge as well as the employee responsible for the
violation.
"In any case, the employer shall be liable for the act or omission of
the employee.
"A professional found guilty of any of the violations penalized under
the provisions of this Section, shall, aside from being meted the
penalties herein imposed, be reported to the professional Regulation
Commission or the proper regulatory body for disciplinary action, which
may include suspension or absolute revocation of his license to
practice his profession."
Section 2. All existing laws, rules and regulations
which are inconsistent herewith are hereby repealed or amended
accordingly.
Section 3. This Decree shall take effect immediately.
Done in the City of Manila,
this 28th day of November, in the year of Our Lord, nineteen hundred
and seventy-seven.
|
Back
to Home
- Back
to Main
chanroblesvirtuallawlibrary
Since 19.07.98
|
