RMO No. 7-2015 Annex A

The provided text is Annex "A" of RMO No. 7-2015: a revised schedule of compromise penalties for specified violations of the National Internal Revenue Code. For each violation (identified by NIRC section codes such as 90/275, 232/235, 236/258, 238, and 250), the table states the criminal penalty (fines and/or imprisonment) and a fixed or tiered compromise amount, often scaled to gross annual sales/earnings/receipts, gross estate, or the locality class (cities and 1st-3rd class municipalities). Covered items include failure to keep/preserve records, failure to register, failure to pay/display the annual registration fee (BIR Form 0605), failure to display the Certificate of Registration or "Ask for BIR Receipt" poster, CRM/POS/CAS sticker violations, printer quarterly-report failures, and failure to file quarterly Summary Lists of Sales and Purchases. Repeat printer offenses are deemed willful and not subject to compromise. The text is truncated, so the full schedule is unavailable.