"Pag gusto, may paraan; pag ayaw, maraming alibis"
PDF of the SSS law
1. Non remittance of SSS contribution is a criminal offense which may be prosecuted in MM city Sec 28i of the said law RA 8282)
2. Failure to withhold and or remit withtholding tax, punishable undere Sec. 255 of RA 8424:
SEC. 255. Failure to File Return, Supply Correct and Accurate Information, Pay Tax Withhold and Remit Tax and Refund Excess Taxes Withheld on Compensation. - Any person required under this Code or by rules and regulations promulgated thereunder to pay any tax make a return, keep any record, or supply correct the accurate information, who willfully fails to pay such tax, make such return, keep such record, or supply correct and accurate information, or withhold or remit taxes withheld, or refund excess taxes withheld on compensation, at the time or times required by law or rules and regulations shall, in addition to other penalties provided by law, upon conviction thereof, be punished by a fine of not less than Ten thousand pesos (P10,000) and suffer imprisonment of not less than one (1) year but not more than ten (10) years.
PDF of the SSS law
1. Non remittance of SSS contribution is a criminal offense which may be prosecuted in MM city Sec 28i of the said law RA 8282)
2. Failure to withhold and or remit withtholding tax, punishable undere Sec. 255 of RA 8424:
SEC. 255. Failure to File Return, Supply Correct and Accurate Information, Pay Tax Withhold and Remit Tax and Refund Excess Taxes Withheld on Compensation. - Any person required under this Code or by rules and regulations promulgated thereunder to pay any tax make a return, keep any record, or supply correct the accurate information, who willfully fails to pay such tax, make such return, keep such record, or supply correct and accurate information, or withhold or remit taxes withheld, or refund excess taxes withheld on compensation, at the time or times required by law or rules and regulations shall, in addition to other penalties provided by law, upon conviction thereof, be punished by a fine of not less than Ten thousand pesos (P10,000) and suffer imprisonment of not less than one (1) year but not more than ten (10) years.
Any person who attempts
to make it appear for any reason that he or another has in fact filed a
return or statement, or actually files a return or statement and
subsequently
withdraws the same return or statement after securing the official
receiving
seal or stamp of receipt of internal revenue office wherein the same
was
actually filed shall, upon conviction therefor, be punished by a fine
of
not less than Ten thousand pesos (P10,000) but not more than Twenty
thousand
pesos (P20,000) and suffer imprisonment of not less than one (1) year
but
not more than three (3) years.
