VAT Registration Number Posting Rules

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BIR REVENUE REGULATIONs NO. 1-88: VAT Registration Number Posting Rules

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Title Source: Supreme Court: VAT Registration Number Posting Rules

Law: Bir Revenue Regulations No. 1-88

Decision Date: Jan 28, 1988

Registered VAT taxpayers must prominently display their VAT registration number at their business premises to ensure transparency for customers regarding tax obligations and input tax credits.

Law Summary

Requirement to Exhibit VAT Registration Number

Applies to every VAT-registered person under Section 107 of the Tax Code and Revenue Regulations No. 5-87 Section 18.
VAT registration numbers must be posted at the front door or other prominent place at the principal place of business and each branch.
The VAT registration number must be clearly and easily visible to the buying public.
Purpose: enables customers to verify VAT registration for input tax credits and validate the charging of VAT.

Specifications for Display

The VAT registration number shall be printed or handwritten in black ink or paint on white cardboard.
Minimum cardboard size: 9 1/2 inches by 3 1/2 inches.
Vertical length of each digit must be at least two (2) inches.
The phrase "VAT Reg. No." may be printed or written above the number, with vertical height not less than two (2) centimeters.

Effectivity

These regulations took effect immediately upon promulgation on January 28, 1988.

Legal Authority

Issued and signed by the Commissioner of Internal Revenue, Bienvenido A. Tan, Jr., under the authority of the Bureau of Internal Revenue (BIR).

END