THE Bureau of Internal Revenue (BIR) has expanded the list of certain acts by taxpayers that may no longer be subject to compromise because these acts are commonly resorted to by taxpayers as means of tax evasion.
Internal Revenue Commissioner Kim Jacinto-Henares has issued Revenue Memorandum Order (RMO) 7-2015 prescribing a uniform schedule of compromise penalties to be imposed on erring taxpayers.
The new memorandum order also deleted certain acts that may be subject to compromise because these acts are commonly resorted to by taxpayers as means of tax evasion.
Under Section 204 of the National Internal Revenue Code, tax cases, including all criminal violations, may be compromised except those criminal cases already filed in court or those involving fraud.
The new RMO 7-2015 supersedes RMO 19-2007 and imposes in its Annex A the uniform schedule of compromise penalties to be imposed on certain violations of the Tax Code.
The amendments include the prohibition for certain acts to be compromised for the second time, such as the failure or refusal to issue receipts or sales commercial invoices, or for the issuance of receipts that do not truly reflect the information that should be contained therein. Under the new rules, these violations may be compromised for the first offense but not for subsequent violations.
The new memorandum order also provides that failure for two consecutive years to file the Annual Alpha List of Payees and/or Alpha List of Employees from whom taxes were withheld shall be considered as willful failure to comply with such requirements, which implies fraud, and, therefore cannot be compromised.
Other violations that can only be compromised for the first offense include violations of the internal revenue stamp-tax provisions like the giving away or accepting, or using containers of liquor on which the stamps are not completely destroyed, and the possessing without express authority from the BIR any dye for printing or making stamps.
The violations regarding the removal of articles subject to excise tax, such as unlawful possession of locally manufactured articles and unlawful removal of untaxed articles from the place of production, shall also be compromised only for the first offense, and subsequent violations shall no longer be allowed to be compromised.
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