Regulations on Non-VAT Taxpayer Registration

Persons subject to percentage tax under Title V of the Tax Code.
VAT-exempt taxpayers under Section 103 (a), (b), (c), (f), and (w) who did not opt to register as VAT taxpayers.
Taxpayers whose VAT registrations have been cancelled under 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.

Required persons must file their Non-VAT registration application within 10 days from the commencement of the business.
Applications are filed with the Revenue District Officer or other authorized BIR officers.
Required information includes the business name or style, residence, business location, and any other information as prescribed.
Persons transferring their business location to another Revenue District must also register within 10 days of transfer.
Taxpayers with multiple lines of business or branches file only one application with the internal revenue officer where the principal business is located, indicating all business lines and branch locations.

Upon registration, the Revenue District Officer or authorized BIR officer issues registration certificate(s) and non-VAT registration sticker(s).
Each branch of a taxpayer receives a separate registration certificate and sticker(s).

Registration stickers must be displayed conspicuously in all establishments of the taxpayer.

Persons already in business before the effectivity of these regulations, who are required to register, must file their application on or before January 31, 1989.

Failure to register when required may result in a fine of up to one thousand pesos,
Or imprisonment of up to six months,
Or both, upon conviction.

All existing rules, regulations, or parts inconsistent with these regulations are revoked.