Tax Rates on Timber and Forest Lands

Failure or refusal to issue receipts or invoices as required by Section 216.
Issuance of receipts or invoices lacking required information or not reflecting true transactions.
Possession or use of unregistered receipts or invoices.
Possession or use of multiple or double receipts or invoices.
Unauthorized printing of receipts or invoices.
Failure to submit quarterly reports under Section 216-A.

First Offense: Fine up to PHP 200 and imprisonment up to six months.
Second Offense: Fine PHP 200 to PHP 3,000 and imprisonment six months to three years; criminal liability cannot be compromised.
Subsequent Offenses: Fine PHP 3,000 to PHP 6,000, imprisonment three to six years, and cancellation of business license.

Deportation for non-citizens after serving sentence without further proceedings.
Dismissal and perpetual disqualification from public office for public officers or employees committing offenses.
Liability extends to associations, partnerships, corporations through responsible officers and employees.
Employers liable for acts or omissions of employees.
Professionals penalized additionally through the Professional Regulation Commission or respective regulatory body, which may suspend or revoke licenses.

Emphasizes the government’s interest in preventing revenue loss through accurate documentation.
Balances criminal penalties with administrative sanctions.
Establishes clear accountability for individuals and corporate entities.
Strengthens the penalty framework to deter common fraudulent practices in commercial invoicing and receipt issuance.