Strict Penalties for Non-Submission of VAT Sales Lists

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BIR REVENUE MEMORANDUM ORDER NO. 12-2009: Strict Penalties for Non-Submission of VAT Sales Lists

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Title Source: Supreme Court: Strict Penalties for Non-Submission of VAT Sales Lists

Law: Bir Revenue Memorandum Order No. 12-2009

Decision Date: Apr 28, 2009

BIR Revenue Memorandum Order No. 12-2009 mandates strict enforcement of penalties for non-submission of quarterly Summary Lists of Sales and Purchases, aiming to enhance taxpayer compliance and curb tax evasion.

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