SEction 237, section 255 at section 256 ng Tax Code.
to avoid such situations and to deter those individuals and companies from committing those unscrupulous practices, the law provides for penalties:
required ang lahat na mag issue ng resibo (please see the original text s tax code)
Section 255 of the Tax Code:
failure to issue
failure to supply correct and accurate information (no individual listing of the amount and nature of services)
failure to withhold or remit taxes withheld-
shall (in addition to other penalties provided by law) upton conviction thereof, be punished by a fine of not less than 10,000.00 and suffer imprisonment of not less than one (1) year but not more than ten (10) years.
Section 256 - penal liabilities of corporations
in addition to the penalties imposed under Section 255, penalties shall be imposed upon the responsible corporate officers, partners or employees , shall upon conviction for EACH act or omission be punished by a fine of
50,000 pesos but not more than 100,000.00 http://www.pinoylawyer.org/t15124-funeral-home-not-issuing-itemized-payment-receipt