Amendment to compromise penalties for sales invoice violations

Failure to issue receipts or sales/commercial invoices: Fine ranging from P10,000.00 on the first offense to P20,000.00 on the second.
Refusal to issue receipts or sales/commercial invoices: Higher fine, P25,000.00 for first offense and P50,000.00 for second.
Issuance of receipts that do not reflect all required information: Fines of P1,000.00 to P2,500.00 depending on the offense.
Blank duplicate copies while the original is detached and unaccounted for: P10,000.00 for first offense, P20,000.00 for second.
Understated transaction amounts in the taxpayer's copy versus purchaser's copy: Not eligible for compromise, subject to criminal prosecution.

Possession or use of unregistered receipts or invoices: P10,000.00 first offense, P20,000.00 second.
Use of unregistered cash register machines instead of receipts/invoices: P25,000.00 to P50,000.00.
Possession or use of multiple or double receipts: Not qualified for compromise.

Printing without BIR authorization: Fines of P10,000.00 to P20,000.00.
Printing double or multiple sets of receipts: Not qualified for compromise.
Printing receipts or invoices missing mandatory information (consecutive numbers, taxpayer details, printer info): P5,000.00 to P10,000.00.

Commissioner or authorized representative may accept compromise amounts higher than the prescribed schedule.
Offers lower than prescribed may be approved but must have Commissioner’s or authorized representative’s consent.

All offers must be submitted using the designated form provided in Annex "A".
The form is accessible at the Office of the National Administrative Register, U.P. Law Complex, Quezon City.

The penalties and procedures are based on Section 204 of the National Internal Revenue Code of 1997.
Imposition of criminal penalties upon conviction include fines of not less than P1,000.00 but not more than P50,000.00 and imprisonment for two to four years depending on the violation.