REVENUE REGULATIONS NO. 18-2011 issued on November 21, 2011 provides the penalties for violation of the requirement that Output Tax on the sale of goods and services should be separately indicated in the sales invoice or official receipt. All VAT-registered taxpayers who are required under Section 237 of the 1997 Tax Code, as amended, to issue sales or commercial invoices or official receipts should separately bill the VAT corresponding thereto. The amount of the tax shall be shown as a separate item in the invoice or receipt. Failure or refusal to comply with the said requirement shall, upon conviction, for each act or omission, be punished by a fine of not less than P 1,000.00 but not more than P 50,000.00 and suffer imprisonment of not less than two (2) years but not more than four (4) years.