BIR REVENUE REGULATION NO. 6-88

: The regulation governs the registration of persons engaged in business under Section 237 of the National Internal Revenue Code as amended, pursuant to Section 245 in relation to Section 4 of the same Code.
: Persons subject to percentage tax under Title V, VAT-exempt taxpayers under Section 103 (a),(b),(c),(f),(w) who did not opt to register as VAT taxpayers, taxpayers whose VAT registrations have been cancelled, and persons subject to excise tax who are not subject to VAT.
: Persons required to register must file their application within 10 days from the commencement of their business or within 10 days from the date of transfer if they change their place of business.
: With the Revenue District Officer or any other authorized officer of the Bureau of Internal Revenue where the principal place of business is located.
: Only one application must be filed indicating all lines of business and locations of branches with the internal revenue officer where the principal place of business is located.
: The stickers must be displayed in a conspicuous place in all establishments of the taxpayer.
: They must file an application on or before January 31, 1989.
: Upon conviction, the offender shall be fined not more than one thousand pesos, or imprisoned for not more than six months, or both.
: All existing inconsistent rules and regulations or parts thereof are revoked.