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By Angelo S. Samonte Reporter
THE Bureau of Internal Revenue (BIR)
has issued an order aligning the schedule of compromise penalties on
tax evasion cases.
The BIR said the order aims to
reflect the changes in the schedule under the National Internal
Revenue Code, as well as the amount of compromise penalty to adopt a
uniform application of the various penalties involving criminal
violations of the code.
The order will also provide
supplemental guidelines on compromise penalties for resident
taxpayers and nonresidents as well, the tax bureau said.
Certain violations by taxpayers,
which are considered tax evasion, were deleted from the coverage if
the requirements are met with regards to the definition of the
fraudulent acts.
Lilian Hefti, BIR officer in
charge, said that internal revenue officers should apply the Revised
Schedule of Compromise Penalties embodied in Annex “A” to ensure
uniformity of action.
“Cases involving fraud shall be
referred to the concerned division having jurisdiction over the
case, for the institution of the corresponding action. And in no
case shall the compromise penalty differ in amount from those
specified in the aforementioned schedule, except when approved by
the commissioner or concerned deputy commissioner,” the order
read.
Since compromise penalties are
only amounts suggested in settlement of criminal liability, the BIR
said it may not be imposed on the taxpayer, and the violation should
be referred to the appropriate office in the event that a taxpayer
refuses to pay the penalty.
Hefti also clarified that
compromise penalties prescribed should not prevent the commissioner
or his duly authorized representative from accepting a compromise
amount higher than what is provided.
“A compromise offer lower than
the prescribed amount may be accepted after approval by the
commissioner of internal revenue or the concerned deputy
commissioner,” the order further read.
In cases were apprehension slips
were issued, all offers of compromise should be made by
accomplishing the form as shown in a guideline annex.
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