29050annex g (checklist for penalties)

Annex “G” VIOLATIONS CHECKLIST Amount of Compromise Penalty (RMO 1-90;56-2000) 1 st Offense 2 nd Offense A. REGISTRATION REQUIREMENTS A1. Failure to Register P1,000.00 A2. Failure to Pay Annual Registration Fee P1,000.00 A3. No Certificate of Registration displayed P1,000.00 A4. Failure to display the poster ‘Notice to the Public’ (‘Ask for Receipt’) P1,000.00 B. INVOICING REQUIREMENTS B1. Failure to issue receipts/invoices P10,000.00 P20,000.00 B2. Refusal to issue receipts/invoices P25,000.00 P50,000.00 B3. Duplicate Copy of the receipts/invoices is blank but the accomplished original is detached P10,000.00 P20,000.00 B4. Use of unregistered receipts/invoices P10,000.00 P20,000.00 B5. Incomplete information in the receipts/invoices P1,000.00 P2,500.00 B6. Use of unregistered Cash Register Machine (CRM) and/or Point of Sales Machine (POS) or similar devices in lieu of invoices or receipts B6.1 Use of Computerized Accounting System (CAS) and/or components thereof, without permit B6.2 Failure to inform enhancement/modification/changes in previously issued permit to use CAS and/or components thereof B6.3 Use of POS machine in training mode in their sales transactions. P25,000.00 P50,000.00 B7. Failure to register CRM as cash depository only P25,000.00 P50,000.00 B8. Cash depository CRM is used for issuing sales receipts/invoices P25,000.00 P50,000.00 B9. Failure to attach or paste original sticker in the machine authorizing the use of the CRM/POS or similar device P1,000.00 B10. Failure to attach or paste original sticker in the machine authorizing the use of the CRM for cash depository only P1,000.00 B11. Failure to display permit issued by the RDO (for CRM/POS) or similar devices) P1,000.00 B12. Failure to provide CRM with two (2) roller tapes P1,000.00 B13. Failure to notify the Revenue District Office that the CRM/POS is defective and has been pulled-out of for repair prior to the transfer of CRM/POS or similar device to other business location. P1,000.00 B14. Use of CRM/POS or similar device in a place other than specified in the permit P25,000.00 P50,000.00 C. BOOKKEEPING REQUIREMENTS C1. Failure to register Books of Accounts/Cash Register Machine’s sales books C2. Failure to keep Books of Accounts at the place of business C3. Failure to make entries in the registered Books of Accounts subject to graduated rates (P200 - P50,000) based on Gross Sales/Earnings/Receipts D. OTHERS (refer to Section 275 of NIRC) _______________________________ _________________________________________________________________ _________________________________________________________________ _________________________________________________________________ _________________________________________________________________ 1,000.00

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Annex G Checklist for Penalties

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Annex G

VIOLATIONS CHECKLISTAmount of Compromise Penalty

(RMO 1-90;56-2000)1st Offense 2nd Offense

A. REGISTRATION REQUIREMENTSA1. Failure to Register P1,000.00A2. Failure to Pay Annual Registration Fee P1,000.00A3. No Certificate of Registration displayed P1,000.00A4. Failure to display the poster Notice to the Public (Ask for Receipt) P1,000.00B. INVOICING REQUIREMENTSB1. Failure to issue receipts/invoices P10,000.00 P20,000.00B2. Refusal to issue receipts/invoices P25,000.00 P50,000.00B3. Duplicate Copy of the receipts/invoices is blank but the accomplished original is

detached P10,000.00 P20,000.00

B4. Use of unregistered receipts/invoices P10,000.00 P20,000.00B5. Incomplete information in the receipts/invoices P1,000.00 P2,500.00B6. Use of unregistered Cash Register Machine (CRM) and/or Point of Sales

Machine (POS) or similar devices in lieu of invoices or receiptsB6.1 Use of Computerized Accounting System (CAS) and/or components

thereof, without permitB6.2 Failure to inform enhancement/modification/changes in previously

issued permit to use CAS and/or components thereofB6.3 Use of POS machine in training mode in their sales transactions.

P25,000.00 P50,000.00

B7. Failure to register CRM as cash depository only P25,000.00 P50,000.00B8. Cash depository CRM is used for issuing sales receipts/invoices P25,000.00 P50,000.00B9. Failure to attach or paste original sticker in the machine authorizing the use of the

CRM/POS or similar device P1,000.00

B10. Failure to attach or paste original sticker in the machine authorizing the use of theCRM for cash depository only P1,000.00

B11. Failure to display permit issued by the RDO (for CRM/POS) or similar devices) P1,000.00B12. Failure to provide CRM with two (2) roller tapes P1,000.00B13. Failure to notify the Revenue District Office that the CRM/POS is defective and

has been pulled-out of for repair prior to the transfer of CRM/POS or similardevice to other business location. P1,000.00

B14. Use of CRM/POS or similar device in a place other than specified in the permit P25,000.00 P50,000.00C. BOOKKEEPING REQUIREMENTSC1. Failure to register Books of Accounts/Cash Register Machines sales booksC2. Failure to keep Books of Accounts at the place of businessC3. Failure to make entries in the registered Books of Accounts

subject to graduated rates (P200 -P50,000) based on GrossSales/Earnings/Receipts

D. OTHERS (refer to Section 275 of NIRC) ___________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

1,000.00