BIR REVENUE REGULATIONs NO. 1-88

: The primary purpose is to require the posting or exhibiting of the VAT registration number by registered VAT persons in their business establishments.
: Under Section 245 in relation to Section 4 of the National Internal Revenue Code, as amended.
: Every person registered as a VAT taxpayer pursuant to Section 107 of the Tax Code and implemented by Section 18 of Revenue Regulations No. 5-87.
: At the front door or other prominent place in the principal place of business and at each branch, in a way that is clearly and easily visible to the buying public.
: Because every customer is entitled to know whether the seller is VAT-registered for purposes of input tax credits and to justify the charging of VAT.
: It should be printed or handwritten in black ink or paint on a white cardboard.
: The cardboard shall be not smaller than 9 1/2 inches by 3 1/2 inches.
: The vertical length of each number shall not be less than two (2) inches.
: The words "VAT Reg. No." may be printed or written on top of the number with a vertical length of not less than two (2) centimeters.
: The regulations took effect immediately upon adoption on January 28, 1988.