What are penalties if a taxpayer fails to obey summons?

• A. A fine of not less than Five thousand pesos but not more than Ten thousand pesos AND imprisonment of not less than one year but not more than two years.
• B. A warning
• C. A civil penalty without imprisonment
• D. A monetary fine of Fifty thousand to One hundred thousand pesos and imprisonment of five years

Answer: (A)

When someone fails to obey a summons from tax authorities, the law treats it as a criminal offense that carries both a monetary penalty and imprisonment. The specific penalty schedule requires a fine ranging from five thousand to ten thousand pesos and imprisonment from one to two years. This combination reflects the seriousness of not complying with a lawful demand to appear or produce records, signaling that such non-compliance will be punished.

This is why the option stating a fine within those amounts plus imprisonment within those years is the best fit: it aligns with the statutory penalty for this offense. Other choices don’t fit because a mere warning isn’t a criminal sanction, a civil penalty without imprisonment isn’t the criminal consequence for failing to obey a summons, and a much higher fine and longer imprisonment exceed what the law sets for this particular offense.