Revenue Regulations No. 15- 2024
super_admin2024-11-19T15:42:17+08:00This revenue regulation prescribes the policies and guidelines in mandatory registration of persons engaged in business and administrative sanctions and criminal liabilities for non-registration. Section 236(A) of the Tax Code, provides that every person subject to any internal revenue tax shall register once, either electronically or manually, with the Bureau of Internal Revenue (BIR): Within ten (10) days from date of employment; or On or before the commencement of business; or Before payment of any tax due; or Upon filing of a return, statement or declaration as required under the Tax Code. Consequently, any person who is engaged in any trade [...]