Penalty for Separately Indicating Output VAT

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BIR REVENUE REGULATIONS NO. 8-99: Penalty for Separately Indicating Output VAT

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Title Source: Supreme Court: Penalty for Separately Indicating Output VAT

Law: Bir Revenue Regulations No. 8-99

Decision Date: Apr 26, 1999

BIR Revenue Regulations No. 8-99 mandates that VAT-registered taxpayers must include value-added tax in the total amount on sales invoices and receipts, imposing penalties of fines and imprisonment for non-compliance.

Law Summary

Penalties for Non-Compliance

Failure or refusal to comply incurs legal penalties.
For each violation, fines range from P1,000 to P50,000.
Imprisonment between 2 to 4 years may also be imposed per violation.
Penalties apply upon conviction for each act of non-compliance.

Relationship to Existing Regulations

Repeals and invalidates any rules or regulations inconsistent with this Regulation.
Ensures this Regulation supersedes contrary provisions in existing laws or rules.

Effectivity Clause

Regulation becomes effective 15 days after publication in a newspaper of general circulation.

Key Legal Concepts:

The Regulation enforces a VAT-inclusive invoicing system on VAT-registered taxpayers.
It aligns invoicing requirements with Sections 264, 106(D)(1), 108(C), and 237 of the 1997 Tax Code.
Purpose is to prevent separate billing or declaration of VAT in sales documents.
Establishes strict penal sanctions to enforce compliance and deter violations.

END