Annex "A"

REVISED SCHEDULE OF COMPROMISE PENALTY

CODE
SEC

NATURE OF VIOLATION

CRIMINAL PENALTY IMPOSED

AMOUNT OF COMPROMISE

90/275

Failure to have the

statement of assets of the
decedent and the
deductions from gross
estate certified by an
independent CPA duly
accredited by the BIR

Fine of not more than P1,000 or

imprisonment of not more than
6 months, or both. (Sec. 275,
NIRC)

If the gross estate

But Does
Compromise
Exceeds
Not Exceed
is
P 2,000,000 P 5,000,000 P
7,500
5,000,000
10,000,000
10,000
10,000,000
25,000,000
20,000
25,000,000
50,000,000
25,000
50,000,000
xxx
50,000

232/235

Failure to keep/preserve
records required by law or
regulations

Fine of not more than P1,000 or

imprisonment for not more than
(six) 6 months, or both. (Sec.
275, NIRC)

If gross annual sales, earnings or receipts

Exceeds
But Does
Compromise
Not Exceed
is
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

accounts audited and have
the financial statements
attached to the income tax
return certified by an
independent CPA duly
accredited by the BIR

Fine of not more than P1,000 or

imprisonment of not more than 6
months, or both. (Sec. 275, NIRC)

If gross annual sales earnings or receipts

Exceeds
But Does
Compromise
Not Exceed
is
P 25,000 (for
P 200,000 P
3,000

Failure to Register

Fine of not less than P5,000 but

not more than P20,000 and
imprisonment of not less than 6
months but not more than 2
years

236/258

any Quarter);

200,000
500,000
5,000,000
10,000,000
25,000,000

(for the year);

500,000
5,000,000
10,000,000
25,000,000
xxx

5,000
10,000
15,000
20,000
25,000

If the subject establishment is located in

the following:
a. Cities
20,000*
b. 1st class municipalities
10,000*
c. 2nd class municipalities
5,000*
d. 3rd class municipalities
2,000*
* Penalties provided are inclusive of all other
violations

258

Failure to pay annual

registration fee by a person
engaged in the business of
distilling, rectifying,
repacking, compounding or
manufacturing article
subject to excise tax

Fine of not less than P30,000 but

not more than P50,000 and
suffer imprisonment of
not
less than 2 years but not more
than 4 years

a. Cities
b. 1st class municipalities
c. 2nd class municipalities
d. 3rd class municipalities

30,000
20,000
15,000
10,000

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CODE
SEC

NATURE OF VIOLATION

CRIMINAL PENALTY IMPOSED

AMOUNT OF COMPROMISE

236/275

Failure to Pay & Display the

Annual Registration Fee
(BIR Form 0605)

Fine of not more than 1,000 or

imprisonment of not more than 6
months (Sec. 275, NIRC)

P 1,000

236/275

No Certificate of
Registration displayed

Fine of not more than 1,000 or

imprisonment of not more than 6
months (Sec. 275, NIRC)

P 1,000

236/275

Failure to display the

poster "Ask for
BIR Receipt" or "Notice to
the Public
to demand
receipts / invoice"
Failure to attach or paste
authorized sticker/DECAL
authorizing the use of
CRM/POS/CAS

Fine of not more than 1,000 or

imprisonment of not more than 6
months, or both.
(Sec 275, NIRC)

P 1,000

Fine of not more than 1,000 or

imprisonment of not more than 6
months, or both. (Sec 275, NIRC)

P 1,000 per unit

236/275

238/275

250

Failure to present
application form (BIR Form
1900 and 1905) to use
registered sales
books/permit to use loose
leaf sales books
Failure of the printer to
submit the required
quarterly report (Sec. 238,
NIRC)

Failure to make, file, or

submit the complete
quarterly Summary Lists of
Sales and Purchases-Local &
Imported (SLSP), the Annual
Alpha List of Payees and/or
Employees subjected to
withholding taxes, or
supply correct and accurate
information therein at the
time or times required by
the Tax Code, as amended,
or other existing
rules and regulations

P 1,000

Fine of not more than P1,000 or

imprisonment of not more than 6
months or both

First
Offense
P 5,000

Second
Offense
P 10,000

Subsequent offenses shall be considered as

willful failure, and thus not subject to
compromise.
One Thousand Pesos (1,000) for each failure
to make, file, or submit the said information
returns. Provided, however, that the
aggregate amount to be imposed for such
failures during a calendar year shall not
exceed Twenty-Five Thousand Pesos
( 25,000).
For this purpose, failure to supply the
required information for each buyer or seller
of goods and services shall constitute a
single punishable act or omission
pursuant to Revenue Memorandum Circular
(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:

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CODE
SEC

NATURE OF VIOLATION

CRIMINAL PENALTY IMPOSED

AMOUNT OF COMPROMISE

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
(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

submit information returns,
schedules, reports, sworn
statements, certifications
and other documents,
(except quarterly SLS/P/I,
and the Annual Alpha List of
Payees and/or the Annual
Alpha List of Employees
subjected to withholding
taxes), or keep any record
required by the Tax Code, as
amended, or other existing
rules and regulations

One Thousand Pesos (1,000) for each

information return, schedule, report, sworn
statement, certification and other document
not made, filed or submitted, or for each
record not maintained. Provided, however,
that the aggregate amount to be imposed for
such failures during a calendar year shall not
exceed Twenty Five Thousand Pesos
(25,000).

250

Failure to supply correct

and accurate information
in the information returns,
schedules, reports, sworn
statements, certifications
and other documents
(except quarterly SLS/P/I,
and the Annual Alpha List of
Payees and/or the Annual
Alpha List of Employees
subjected to withholding
taxes) required by the Tax

One Thousand Pesos

(1,000) for each
incorrect or erroneous information
supplied in the information return, schedule,
report, sworn statement, certification and
other document. Provided, however, that the
aggregate amount to be imposed for such
failures during a calendar year shall not
exceed Twenty Five Thousand Pesos
(25,000).

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CODE
SEC

NATURE OF VIOLATION

CRIMINAL PENALTY IMPOSED

AMOUNT OF COMPROMISE

Code, as amended, or other

existing rules and
regulations
254

Willful attempt to evade or

defeat any tax imposed by
the National Internal
Revenue Code or the
payment thereof.
Failure to
make/file/submit any
return or supply correct
information at the time or
times required by law or
regulation

Fine of not less than P30,000 but

not more than P100,000 and
imprisonment of not less than
two (2) years but not more than
four (4) years
Fine of not less than P10,000 and
imprisonment of not less than
one (1) year but not more than
ten (10) years

255

Failure to withhold or
remit withheld taxes at the
time or times required by
law or regulations

Fine of not less than P10,000 and

imprisonment of not less than
one (1) year but not more than
ten (10) years

255

Failure to refund excess

taxes withheld on
compensation

Fine of not less than P10,000 and

imprisonment of not less than
one (1) year but not more than
ten (10) years

255

Misrepresentation as to
actual filing of return or
statement or withdrawal of
return or statement
already filed
Failure to make, file or
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
rules and regulations.

Fine of not less than P10,000 but

not more than P20,000 and
imprisonment of not less than
one (1) year but not more than
three (3) years
Fine of not less than Ten
Thousand Pesos (10,000) and
imprisonment of not less than one
(1) year but not more than ten
(10) years

255

255

This violation cannot be compromised

because it involves fraud. (Sec 204, NIRC)

If gross sales, earnings or receipts; or gross

estate or gift (based on the subject
returns/information for filing/submission)
But does not Compromise
Exceeds
exceed
is
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
If the amount of tax not withheld or
remitted
But Does
Compromise
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
If the amount of excess withholding taxes
not refunded
Exceeds
But does not Compromise
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
This violation cannot be compromised
because it involves fraud. (Sec. 204, NIRC)

Willful failure implies fraud which cannot

be compromised.

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CODE
SEC

NATURE OF VIOLATION

CRIMINAL PENALTY IMPOSED

AMOUNT OF COMPROMISE

Fine of not less than P10,000 and

imprisonment of not less than
one (1) year but not more than
10 years

If the amount of tax unpaid

But Does
Compromise
Exceeds
Not Exceed
is
P
xxx
P 5,000
P 1,000
5,000
10,000
3,000
10,000
20,000
5,000
20,000
50,000
10,000
50,000
100,000
15,000
100,000
500,000
20,000
500,000
1,000,000
30,000
1,000,000
5,000,000
40,000
5,000,000
xxx
50,000
P10,000 for corporation, or the amount of
compromise penalty set forth in this
Schedule for particular act or omission,
whichever is higher.

Failure to make, file or

submit for at least:

255

256

257

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
compromised.
Failure to file and/or pay
any internal
revenue tax at the time or
times required by law or
regulation

Any act or omission by a

corporation which is
penalized under the NIRC

a) Violations committed by
any financial officer or
an independent CPA, or
any person under his
direction as follows:

1) Willful falsification of
any report or statement
on any examination or
audit; rendering reports
(including exhibits,
statements, etc.) not
verified by him
personally or under his

Fine of not less than P50,000 but

not more than P100,000 (in
addition to penalty set forth or
imposed on the responsible
corporate officer, partner or
employee)

P5,000 for responsible officer, partner or

employee

Fine of not less than P50,000 but

not more than P100,000 and
imprisonment of not less than
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.)
This violation cannot be compromised
because it involves fraud. (Sec. 204, NIRC)

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SEC

NATURE OF VIOLATION

CRIMINAL PENALTY IMPOSED

AMOUNT OF COMPROMISE

supervision or by a
member of his firm or
staff in accordance with
sound auditing
practices.
2) Certification of financial
statement of a business
enterprise containing an
essential misstatement
of facts or omission as to
transactions, taxable
income, deduction and
exemption of a client.
b) Violations committed by
persons who are not
CPAs-

1) Examination and audit

of books of accounts of
taxpayers;

This violation cannot be compromised

because it involves fraud. (Sec. 204, NIRC)

Fine of not less than P50,000 but

not more than P100,000 and
imprisonment of not less than 2
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.

P 25,000

2) Offering to sign and

certifying financial
statements without
audit;

P 25,000

3) Offers any taxpayer the

use of accounting or
bookkeeping records for
internal revenue
purposes not in
conformity with the
requirements in the
Code and regulations;
4) Knowingly making false
entry or enters any false
or fictitious name in the
books of accounts
mentioned in the
preceding paragraphs;

P 25,000

This violation cannot be compromised

because it involves fraud. (Sec. 204, NIRC)

5) Keeping of two or more

sets of such records or
books of accounts;

This violation cannot be compromised

because it involves fraud. (Sec. 204, NIRC)

6) In any way commits an

act or omission in
violation of the
provisions of Sec. 257,
NIRC; or

P1,000 or the compromise penalty set forth

in this Schedule for the particular act or
omission, whichever is higher, or cannot be
compromised if it involves fraud.

If gross sales, earnings or receipts

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NATURE OF VIOLATION

CRIMINAL PENALTY IMPOSED

7) (i) Failure to keep books

of accounts or records in
a native language,
English or Spanish or
make a true and
complete transaction

AMOUNT OF COMPROMISE

Exceeds
P

xxx
50,000
100,000
500,000
5,000,000
10,000,000
20,000,000
50,000,000

But Does
Not Exceed
50,000
100,000
500,000
5,000,000
10,000,000
20,000,000
50,000,000
xxx

Compromise
is
P 1,000
3,000
5,000
10,000
15,000
20,000
30,000
50,000

This violation cannot be compromised

because it involves fraud. (Sec. 204, NIRC)

(ii) Where books kept in

a native language, English
or Spanish are found to
be at material variance
with books kept in
another language

This violation cannot be compromised

because it involves fraud. (Sec. 204, NIRC)

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
Accountable Forms
Illegal collection of foreign
payments collection of
foreign payments under
Sec. 67, NIRC without any
license or in violation of
implementing regulations

Fine of not less than P50,000 but

not more than P100,000 and
suffer imprisonment of not less
than two (2) years but not less
than six (6) years

Fine of not less than P20,000 but

not more than P50,000 and
imprisonment of not less than 1
year but not more than 2 years

P 20,000

260

Unlawful possession of
cigarette paper in bobbins
or rolls, cigarette tipping
paper or cigarette filter tips

Fine of not less than P20,000 but

not more than P100,000 and
imprisonment of not less than 6
years and 1 day but not more
than 12 years

P 100,000, including forfeiture of unlawful

articles/items;
Subsequent violations shall not be subject to
compromise.

261

Unlawful use of denatured

alcohol

Fine of not less than P20,000 but

not more than P100,000 and
imprisonment of not less than 6
years and 1 day but not more
than 12 years

P 100,000, including forfeiture of unlawful

articles/items;
Subsequent violations shall not be subject to
compromise.

261

Unlawful recovery or
attempt to recover by
distillation or other process
any denatured alcohol or
who knowingly disposes
alcohol so recovered or
redistilled

Fine of not less than P20,000 but

not more than P100,000 and
imprisonment of not less than 6
years and 1 day but not more
than 12 years

P 100,000, including forfeiture of unlawful

articles/items;
Subsequent violations shall not be subject to
compromise.

259

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SEC

NATURE OF VIOLATION

CRIMINAL PENALTY IMPOSED

AMOUNT OF COMPROMISE

262

Shipment or removal of
liquor or tobacco products
under false name or brand
or as an imitation of any
existing name or brand

Fine of not less than P20,000 but

not more than P100,000 and
imprisonment of not less than 6
years and 1 day but not more
than 12 years

P 100,000, including forfeiture of unlawful

articles/items;
Subsequent violations shall not be subject to
compromise.

263

a) Unlawful possession or
removal of imported
articles subject to excise
tax without payment of
tax

If the appraised value of the

article under the Tariff and
Customs Code (TCC)

Compromise allowable on a case

to case basis

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 more than 100 days
1,000

50,000

2,000*

Fine: 10,000-20,000

2,000*

and imprisonment of not less than 2

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

60,000*

150,000 xxxx Fine : 50,000-100,000

and imprisonment of not less than 10
years but not more than 12 years

100,000*

b) Unlawful possession of
locally manufactured
articles subject to excise
tax without payment of
the tax

Fine of not less than 10 times the

amount of excise tax due but not
less than P500 and imprisonment
of not less than two (2) years but
not more than four (4) years

263

c) Unlawful removal of
untaxed articles subject
to excise tax from the
place of production

264

a) Failure or refusal to
issue receipts or sales or
commercial invoices;
issuing receipts invoices
not truly reflecting
and/or containing all
information required
therein or using
multiple or double
receipts or invoices

Fine of not less than 10 times the

amount of excise tax due but not
less than P1,000 and
imprisonment of not less than
one (1) year but not more than
two (2) years
Fine of not less than P1,000 but
not more than P50,000 and
imprisonment of not less than
four (4) years

Plus forfeiture of the untaxed article

P100,000 plus forfeiture of the untaxed
article
Subsequent violations shall not be subject to
compromise.
P100,000 plus forfeiture of the untaxed
article
Subsequent violations shall not be subject to
compromise.

Specific
Violation
a) For failure to
issue receipts
or sales or
sales or
commercial
invoices

First
Second
Offense
Offense
P 10,000
P 20,000
Subsequent violations
shall not be subject to
compromise.

b) For refusal to
issue receipts
or sales or
commercial
invoices

P 25,000 P 50,000
Subsequent violations
shall not be subject to
compromise.

If the
information
missing is the
correct amount
of the
transaction

P 20,000 P 50,000
Subsequent violations
shall not be subject to
compromise.

P 5,000

P 10,000

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NATURE OF VIOLATION

CRIMINAL PENALTY IMPOSED

AMOUNT OF COMPROMISE

c) For issuance of
receipts that
do not truly
reflect and/or
contain all the
information
required to be
shown therein
If the duplicate
copy of the
invoice is blank
but the original
copy thereof is
detached from
the booklet and
cannot be
accounted for
If the amount
of the
transaction
stated in the
taxpayers
copy is
understated
versus the
amount per
copy of the
invoice issue to
the purchaser
d) (i) For use of
unregistered
receipts or
invoices
(ii) Use of
unregistered
cash register
machines in
lieu of invoices
or receipts
e) For possession
or use of
multiple or
double receipts
or invoices
f) For printing or
causing, aiding
or abetting the
printing of:
1)
Receipts
or invoices
without
authority from
the BIR

Subsequent violations
shall not be subject to
compromise.

P 20,000 P 50,000
Subsequent violations
shall not be subject to
compromise.

Not qualified for

compromise

P 20,000
P 50,000
Subsequent violations
shall not be subject to
compromise.
P25,000/unit P50,000/unit

Subsequent violations
shall not be subject to
compromise.

Not qualified for

compromise

P 25,000
P 50,000
Subsequent violations
shall not be subject to
compromise.

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NATURE OF VIOLATION

CRIMINAL PENALTY IMPOSED

AMOUNT OF COMPROMISE

2)
Double
or multiple sets
of receipts or
invoices
3)
Receipts
or invoices
bearing any of
the following:

Not qualified for

compromise

P 20,000
P 50,000
Subsequent violations
shall not be subject to
compromise.

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,
selling, using or
possessing without
express authority from
the Commissioner any
dye for printing or
making stamps, label
tags or playing cards

Fine of not less than P20,000 but

not more than P50,000 and
imprisonment for not less than 4
years but not more than 8 years

P 20,000, including forfeiture of unlawful

articles/items;
Subsequent violations shall not be subject to
compromise.

2) Erasing the
cancellation marks of
any stamps previously
used or altering the
written figures or
letters, or cancelling
marks on internal
revenue stamps

Fine of not less than P20,000 but

not more than P50,000 and
imprisonment for not less than 4
years but not more than 8 years

This violation cannot be compromised

because it involves fraud.
(Sec. 204, NIRC)

3) Possession of false,
counterfeit, restored or
altered stamps, labels,
or tags, or causes the
commission of any such
offense by another

Fine of not less than P20,000 but

not more than P50,000 and
imprisonment for not less than 4
years but not more than 8 years

This violation cannot be compromised

because it involves fraud.
(Sec. 204, NIRC)

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NATURE OF VIOLATION

CRIMINAL PENALTY IMPOSED

AMOUNT OF COMPROMISE

4) Selling or offering for

sale any box or package
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
aforesaid

Fine of not less than P20,000 but

not more than P50,000 and
imprisonment for not less than 4
years but not more than 8 years

This violation cannot be compromised

because it involves fraud.
(Sec. 204, NIRC)

5) Giving away or
accepting from another
or sells, buys, or uses
containers on which
the stamps are not
completely destroyed
Failure to obey summons;
to testify;; or to appear and
produce books of accounts,
records, etc. or to furnish
information required under
the NIRC

Fine of not less than P20,000 but

not more than P50,000 and
imprisonment for not less than 4
years but not more than 8 years

P 50,000, including forfeiture of unlawful

articles/items;
Subsequent violations shall not be subject to
compromise.

Fine of not less than P5,000 but

not more than P10,000 and
imprisonment for not less than
one (1) year but not more than
two (2) years

First Offense :

268

Misdeclaration or
misrepresentation by
manufacturers of articles
subject to excise tax under
Title IV, NIRC, or any
pertinent data or
information required
therein

Summary cancellation or
withdrawal of permit to engage
in business as a manufacturer of
articles subject to excise tax

This violation cannot be compromised

because it involves fraud. (Sec. 204, NIRC)

272

Failure of government
officer or employee
charged with the duty to
deduct and withhold any
internal revenue tax and
failure to remit the same in
accordance with the
provisions of the NIRC

Fine of not less than P5,000 not

more than P50,000 or
imprisonment of not less than 6
months and 1 day but not more
than 2 years, or both

275

Violation of any provision

of the National Internal
Revenue Code or any
regulation of the
Department of Finance for
which no specific penalty is
provided by law

Fine of not more than P1,000 or

imprisonment of not more than 6
months or both

If the amount of tax not withheld

or remitted Exceed
But Does
Compromise
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
P1,000 for each violation

276

Sale, transfer, encumbrance

or any other disposition of
any property or part
thereof placed under
constructive distraint,
without the knowledge and
consent of the
Commissioner

Fine of not less than twice the

value of the property sold,
encumbered or disposed of, but
not less than P5,000 or
imprisonment of not less than 2
years and 1 day but not more
than 4 years, or both

266

P10,000

Second Offense : P 20,000

Subsequent violations shall not be subject to
compromise.

20% of the value of the property

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CODE
SEC

NATURE OF VIOLATION

277

Failure to surrender
property placed under
distraint and levy

278

Procuring the unlawful

divulgence of any
confidential information
regarding the business,
income or inheritance of
any taxpayer; unlawfully
publishing or printing the
income, profits, losses or
expenditures appearing in
any income tax return

CRIMINAL PENALTY IMPOSED

AMOUNT OF COMPROMISE

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
not more than 2 years, or both
Fine of not more than P2,000 or
imprisonment of not less than 6
months nor more than 5 years, or
both

P 50,000

This violation shall not be compromised

because it is against public policy to allow
divulgence of confidential information,
unless this is validly authorized under
existing law.

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