Annex G

VIOLATIONS CHECKLIST
Amount of Compromise Penalty
(RMO 1-90;56-2000)
1st Offense
2nd Offense
A.
A1.
A2.
A3.
A4.
B.
B1.
B2.
B3.
B4.
B5.
B6.

B7.
B8.
B9.
B10.
B11.
B12.
B13.

B14.
C.
C1.
C2.
C3.
D.

REGISTRATION REQUIREMENTS
Failure to Register
Failure to Pay Annual Registration Fee
No Certificate of Registration displayed
Failure to display the poster Notice to the Public (Ask for Receipt)
INVOICING REQUIREMENTS
Failure to issue receipts/invoices
Refusal to issue receipts/invoices
Duplicate Copy of the receipts/invoices is blank but the accomplished original is
detached
Use of unregistered receipts/invoices
Incomplete information in the receipts/invoices
Use of unregistered Cash Register Machine (CRM) and/or Point of Sales
Machine (POS) or similar devices in lieu of invoices or receipts
B6.1
Use of Computerized Accounting System (CAS) and/or components
thereof, without permit
B6.2
Failure to inform enhancement/modification/changes in previously
issued permit to use CAS and/or components thereof
B6.3
Use of POS machine in training mode in their sales transactions.
Failure to register CRM as cash depository only
Cash depository CRM is used for issuing sales receipts/invoices
Failure to attach or paste original sticker in the machine authorizing the use of the
CRM/POS or similar device
Failure to attach or paste original sticker in the machine authorizing the use of the
CRM for cash depository only
Failure to display permit issued by the RDO (for CRM/POS) or similar devices)
Failure to provide CRM with two (2) roller tapes
Failure to notify the Revenue District Office that the CRM/POS is defective and
has been pulled-out of for repair prior to the transfer of CRM/POS or similar
device to other business location.
Use of CRM/POS or similar device in a place other than specified in the permit
BOOKKEEPING REQUIREMENTS
Failure to register Books of Accounts/Cash Register Machines sales books
Failure to keep Books of Accounts at the place of business
Failure to make entries in the registered Books of Accounts
OTHERS (refer to Section 275 of NIRC) _______________________________
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P1,000.00
P1,000.00
P1,000.00
P1,000.00
P10,000.00
P25,000.00

P20,000.00
P50,000.00

P10,000.00

P20,000.00

P10,000.00
P1,000.00

P20,000.00
P2,500.00

P25,000.00

P50,000.00

P25,000.00
P25,000.00

P50,000.00
P50,000.00

P1,000.00
P1,000.00
P1,000.00
P1,000.00
P1,000.00
P25,000.00

P50,000.00

subject to graduated rates (P200 P50,000) based on Gross

Sales/Earnings/Receipts

1,000.00