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What is first time penalty for first time offender of non issuance of Official receipts?

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jplaton


Arresto Menor
The Lessor died. The son now assumes responsibility for the rental property.

They have not issued us official receipt. I have been renting their place for over 6 years.

Can I still demand OR now? Since from day one I have been amenable to a temporary receipt from Lessor?

Please help me understand the cause and effect of my action if i report this to authorities?

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attyLLL


moderator
why do you want a receipt? are you willing to also pay for the creditable withholding tax that you were required to remit to the BIR?


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attyLLL


moderator
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) Any person who, being required under Section 237 to issue receipts or sales or commercial invoices, fails or refuses to issue such receipts of invoices, issues receipts or invoices that do not truly reflect and/or contain all the information required to be shown therein, or uses multiple or double receipts or invoices, shall, upon conviction for each act or omission, be punished by a fine of not less than One thousand pesos (P1,000) but not more than Fifty thousand pesos (P50,000) and suffer imprisonment of not less than two (2) years but not more than four (4) years.

(b) Any person who commits any of the acts enumerated hereunder shall be penalized in the same manner and to the same extent as provided for in this Section:

(1) Printing of receipts or sales or commercial invoices without authority from the Bureau of Internal Revenue; or
(2) Printing of double or multiple sets of invoices or receipts; or

(3) Printing of unnumbered receipts or sales or commercial invoices, not bearing the name, business style, Taxpayer Identification Number, and business address of the person or entity.


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castertroy


Arresto Menor
just a follow-up on these po... does this also have a scope on freelance graphic designers who issues e-receipts (from a third-party free online software) to their clients. (freelancer has a Php25k below tax exemption on BIR)

thanks po..

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attyLLL


moderator
all transactions require receipt.


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taxconsultantdavao


Reclusion Perpetua
tanong ni atty LLL kay jplaton."are you willing to also pay for the creditable withholding tax that you were required to remit to the BIR? "

ang opinion ko...tama si atty LLL. katakot mag angal sa bir if si lessee din me kasalanan under the law. kasi in the first place, hindi nag withhold si lessee sa kanyang rental payments.


although liability iyan ni lessor na magbayad sa income tax niya on his rental income, jplaton was constituted by the government as withholding agent under revenue regulation 2-98 as amended. meaning, si lessee ang required na withhold ng certain amount from his payments of rental expenses to the lessor. bale ang ibabayad ni lessee sa lessor is the net of the amount after deducting the withhodling tax from the rental amount. iyong na withhold na amount will be remitted to the government and may be used by the lessor as a deduction from his annual income tax liability. kumbaga, parang me na advance na na income tax payment si lessor thru the withholding tax system.

pag ang lessee hindi magwithhold from the lessor, ang lessee mismo ang personally liable niyan kasi nga si lessee ang ginawa ng government as the agent na magwithhold at remit s bir. kung hindi magawa ni lessee iyan na magwithhold, under revenue regulation 2-98 as amended, magiging personal liability yan ni lessee . this will serve as punishment for the lessee if hindi niya magampanan ang duty niya as withholding agent. kumbaga, kasalanan ni lessee kung bakit di niya g withhold si lessor.

kaya ang gawin ng bir, si lessee ang hahabulin nila sa amount na hindi na withheld. hindi si lessor. ( pero sa penalty for failure to issue receipts ni lessor, hahabulin din sya ni bir kasi di nag issue ang lessor ng receipt- see notes below)

so , for six years na hindi nagwithold si lessee kay lessor, hahabulin ang lessee ng bir for the amounts that were not withheld and remitted to the government.


ANG TANONG NGAYON, IF MAG ANGAL SI LESSEE SA BIR , WILLING DIN BA MAG BAYAD si lessee SA HINDI NIYA NA WITHHELD NA AMOUNT FOR SIX YEARS... although mapenalize si lessor kasi di sya nag issue ng receipts, mepenalize din si lessee kasi di sya nagwithheld.

(note lang po:si lessee required to withhold even if walang inissue si lessor na resibo.)


ang tanong, ano naman ang magiging liability ni lessor dahil hindi sya nag issue ng receipts for so long a time?
the lessor will be penalized by the BIR for each instances na hindi sya nag issue ng resibo. for first time offenders, the last time i have heard, parang 10,000 pesos for each instances n hindi sya nag issue ng resibo. so imagine if kada buwan sya hindi nag issue ng resibo. 12 months x 10,000 pesos. 120,000 pesos per year yang penalty ni lessor. tpos me iba pa penalties if ma found out na wala syang bir registration at books at etc

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taxconsultantdavao


Reclusion Perpetua
sabi ni castertroy...(freelancer has a Php25k below tax exemption on BIR)??


ano iyong 25,000 tax exemption s freelancer na sinasabi mo? paki explain po. para masagot ko ...


tama si atty LLL. all sales transactions require receipts.

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