TITLE X - STATUTORY OFFENSES AND PENALTIES

TITLE X

STATUTORY OFFENSES AND PENALTIES(As amended by RA No. 10021)

CHAPTER I - ADDITIONS TO THE TAX

SEC. 247. General Provisions.

SEC. 248. Civil Penalties.

SEC. 249. Interest.

SEC. 250. Failure to File Certain Information Returns.

SEC. 251. Failure of a Withholding Agent to Collect and Remit Tax.

SEC. 252. Failure of a Withholding Agent to refund Excess Withholding Tax.

CHAPTER II - CRIMES, OTHER OFFENSES AND FORFEITURES

SEC. 253. General Provisions.

SEC. 254. Attempt to Evade or Defeat Tax.

SEC. 255. Failure to File Return, Supply Correct and Accurate Information, Pay Tax Withhold and Remit Tax and Refund Excess Taxes Withheld on Compensation.

SEC. 256. Penal Liability of Corporations.

SEC. 257. Penal Liability for Making False Entries, Records or Reports, or Using Falsified or Fake Accountable Forms.

SEC. 258. Unlawful Pursuit of Business.

SEC. 259. Illegal Collection of Foreign Payments.

SEC. 260. Unlawful Possession of Cigarette Paper in Bobbins or Rolls, Etc.

SEC. 261. Unlawful Use of Denatured Alcohol.

SEC. 262. Shipment or Removal of Liquor or Tobacco Products under False Name or Brand or as an Imitation of any Existing or Otherwise Known Product Name or Brand.

SEC. 263. Unlawful Possession or Removal of Articles Subject to Excise Tax without Payment of the Tax.

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.

SEC. 265. Offenses Relating to Stamps.

Sec. 266. Failure to Obey Summons.

SEC. 267. Declaration under Penalties of Perjury. 

SEC. 268. Other Crimes and Offenses. 



Source : http://www.bir.gov.ph/index.php/tax-code.html