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Section 77. Section 264 of the NIRC, as amended, is hereby further - Taxation Laws (compiled codal)

Section 77. Section 264 of the NIRC, as amended, is hereby further of Taxation Laws (compiled codal). Section 77. Section 264 of the NIRC, as amended, is hereby further amended to read as follows: "Sec. 264. Failure or Refusal to Issue Receipts or

  • Subjects 9 Bar syllabus groups
  • Codals 48 Primary legal sources

Taxation Laws (compiled codal)

Section 77. Section 264 of the NIRC, as amended, is hereby further amended to read as follows:

"Sec. 264. Failure or Refusal to Issue Receipts or Sales or Commercial Invoices, Violations Related to the Printing of such Receipts or Invoices and Other Violations -

"(a) x x x

"(b) Any person who commits any of the acts enumerated hereunder shall be penalized with a fine of not less than Five hundred thousand pesos (₱500,000) but not more than Ten million pesos (₱10,000,000), and imprisonment of not less than six (6) years but not more than ten (10) years:

"(1) x x x;

"(2) x x x;

"(3) x x x; or

"(4) Printing of other fraudulent receipts or sales or commercial invoices."

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