BIR Registration Procedures for VAT/Non-VAT Taxpayers

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BIR REVENUE MEMORANDUM ORDER NO. 36-92: BIR Registration Procedures for VAT/Non-VAT Taxpayers

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Title Source: Supreme Court: BIR Registration Procedures for VAT/Non-VAT Taxpayers

Law: Bir Revenue Memorandum Order No. 36-92

Decision Date: Sep 11, 1992

BIR Revenue Memorandum Order No. 36-92 streamlines the registration process for VAT and Non-VAT taxpayers by consolidating procedures, requiring ocular inspections, and replacing traditional registration numbers with Taxpayer Identification Numbers (TIN).

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