QuestionsQuestions (BIR REVENUE REGULATION NO. 6-88)
It governs the registration of persons engaged in business under Section 237 of the National Internal Revenue Code, pursuant to Section 245 in relation to Section 4.
Those subject to percentage tax under Title V; VAT-exempt taxpayers under specific provisions of Section 103(a),(b),(c),(f),(w) who did not opt to register as VAT taxpayers; taxpayers whose VAT registrations were cancelled under Section 107(c); and persons subject to excise tax under Title VI who are not subject to VAT.
No. They are required to register as non-VAT taxpayers only if they did not opt to register as VAT taxpayers.
Cancellation of VAT registration pursuant to Section 107(c) of the Tax Code.
Persons subject to excise tax under Title VI of the Tax Code who are not subject to VAT.
Within 10 days from the commencement of business.
With the Revenue District Officer or any other authorized BIR officer.
Name or style of business, place of residence, place where business is conducted, and such other information as required by the Commissioner in the prescribed form.
The taxpayer must file an application for registration within 10 days from the date of transfer.
Only one application is required, filed with the internal revenue officer where the principal place of business is located, indicating all business lines and branch locations.
In a conspicuous place in all establishments of the taxpayer.
They must file an application on or before January 31, 1989.
Upon conviction, the taxpayer may be fined not more than PHP 1,000, imprisoned for not more than six months, or both.
It took effect immediately.
All existing rules and regulations or parts inconsistent with RR No. 6-88 are revoked.