A collection of Philippine laws, statutes and codes not included or cited in the main indices of the Chan Robles Virtual Law Library.
Presidential Decrees :
the present law in Sec. 216 of the National Internal Revenue Code,
requires the issuance of sales invoices and receipts for merchandise or
services worth five pesos (P5.00) or more, subject to the imposition of
fine and imprisonment in case of violation, under Sec. 220-A thereof;
WHEREAS, considering the depreciation of the currency, said requirement has now become obsolete coupled with the fact that the penalty prescribed is quite stiff;
WHEREAS, in order to encourage cooperation of taxpayers thru voluntary tax compliance, it is deemed fit and proper to change the present requirement so as to increase the mandatory amount to a more realistic level as well as to modify the existing penalties for violation;
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:
The Commissioner of Internal Revenue may, in meritorious cases, exempt any person subject to an internal revenue tax from compliance with the provisions of this section. In any event, market vendors selling exclusively domestic meat, fruits, vegetables, games, poultry, fish and other food products are hereby exempted from the provisions of this section.
The provisions of this section, together with the penal provisions in Presidential Decree No. 1254, shall be posted in a prominent place in the establishment covered by the requirement thereof."
The criminal liability arising from third and subsequent offenses cannot be compromised.
"Any person who commits any of the acts enumerated hereunder shall be penalized in the same manner and to the same extent as provided for in this Section :
IN THE CASE OF THIRD AND SUBSEQUENT OFFENSES, 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."
Done in the City of Manila, this 27th day of June in the Year of Our Lord, nineteen hundred and eighty-four.
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