Manual of Student Rights and Responsibilities

Section 2(a) requires registration of persons subject to percentage tax under Title V of the Tax Code.
Section 2(b) requires registration of VAT-exempt taxpayers under Section 103 (a), (b), (c), (f) and (w) of the National Internal Revenue Code who did not opt to register as VAT taxpayers.
Section 2(c) requires registration of taxpayers whose VAT registrations have been cancelled pursuant to Sec. 107 (c) of the Tax Code.
Section 2(d) requires registration of persons subject to excise tax under Title VI of the Tax Code who are not subject to VAT.
Section 1 establishes coverage for persons engaged in business under Section 237 of the Tax Code through the non-VAT registration regime.

Section 3(a) requires persons under Section 2 to file an application for Non-VAT registration within 10 days from the commencement of the business.
Section 3(a) requires filing with the Revenue District Officer or any other authorized officer of the Bureau of Internal Revenue.
Section 3(a) requires the application to indicate the name or style of the business, place of residence, place where the business is conducted, and such other information as may be required by the Commissioner.
Section 3(a) requires the application to be filed in the form prescribed by the Commissioner.
Section 3(a) requires persons transferring their place of business to file an application within 10 days from the date of transfer.
Section 3(a) requires a person engaged in more than one line of business or with branches in different places to file only one application with the internal revenue officer where the principal place of business is located, indicating all lines of business and the locations of branches.

Section 4 requires that upon registration, the Revenue District Officer or other concerned internal revenue officers shall issue registration certificate(s) and non-VAT registration sticker(s) to the taxpayer.
Section 4 requires the issuance of a separate registration certificate and non-VAT registration sticker(s) per branch.

Section 5 requires sticker(s) to be displayed in a conspicuous place in all establishments of the taxpayer.

Section 6 requires persons already engaged in business before the regulation’s effectivity and required to register under it to file their applications on or before January 31, 1989.

Section 7 imposes liability on a taxpayer who is required to register under Section 2 but fails to register in accordance with the regulation.
Upon conviction, Section 7 provides a fine of not more than one thousand pesos.
Upon conviction, Section 7 provides imprisonment of not more than six months.
Section 7 provides that conviction may result in either the fine or imprisonment or both.

Section 8 revokes all existing rules and regulations or parts that are inconsistent with the provisions of BIR Revenue Regulation No. 6-88.

Section 9 states the regulations take effect immediately.
Section 9 ties effectivity to immediate implementation upon issuance/adoption as reflected in the adoption date (December 08, 1988).