BIR REGISTRATION

MODULE 2
CHARTERED TAX PROFESSIONAL
PRIMARY REGISTRATION
 Description
Any person, whether natural or juridical, required under the authority of the
Internal Revenue Code to make, render or file a return, statement or other
documents, shall be supplied with or assigned a Taxpayer Identification
Number (TIN) to be indicated in the return, statement or document to be filed
with the Bureau of Internal Revenue, for his proper identification for tax
purposes (Sec. 236 (i) of the Tax Code).
 FOR SELF-EMPLOYED AND MIXED
INCOME INDIVIDUALS
• Tax Form

• BIR Form 1901- Application for Registration for Self-Employed and Mixed
Income Individuals, Non-Resident Alien Engaged in Trade/Business,
Estates/Trusts
Documentary Requirements
• BIR Form No. 1901 version 2018;
• Any identification issued by an authorized government body (e.g. Birth Certificate,
passport, driver’s license, Community Tax Certificate) that shows the name, address
and birthdate of the applicant;
• Payment of P500.00 for Registration Fee and P30.00 for loose DST or Proof of
Payment of Annual Registration Fee (ARF) (if with existing TIN or applicable after
TIN issuance);
• › BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/
Invoices;
Other documents for submission only if
applicable:
• Special Power of Attorney (SPA) and ID of authorized person, in case of authorized representative who will transact
with the Bureau;
• DTI Certificate (if with business name);
• Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier);
• Photocopy of the Trust Agreement (for Trusts);
• Photocopy of the Death Certificate of the deceased (for Estate under judicial settlement);
• Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered
entity;
• Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA and SBMA
 Procedures
• a) Accomplish BIR Form 1901 version 2018 and submit the same together with the documentary
requirements with the New Business Registrant Counter of the RDO having jurisdiction over the
place where the head office and branch, respectively.

• b) Pay the Annual Registration Fee (P500.00), loose DST (P30.00) and/or payment for the BIR
Printed Receipt/Invoice (if taxpayer opted to buy for use) at the New Business Registrant
Counter in the BIR Office.

• c) The RDO shall then issue the Certificate of Registration (Form 2303) together with the
“Notice to Issue Receipt/Invoice”, Authority to Print, BIR Printed Receipts/Invoices (if
applicable) and eReceipt as proof of payment.
 Deadline
• All Individuals engaged in trade or business shall accomplish and file the
application on or before the commencement of business, it shall be reckoned
from the day when the first sale transaction occurred or within thirty (30)
calendar days from the issuance of Mayor's Permit/Professional Tax Receipt
(PTR) by LGU, which ever comes earlier
 ESTATES
(under judicial settlement)
Tax Form

• BIR Form 1901- Application for Registration for Self-Employed and Mixed
Income Individuals, Non-Resident Alien Engaged in Trade/Business,
Estates/Trusts
 Documentary Requirements
• Photocopy of the Death Certificate of the deceased and judicial settlement;
 Other documents for submission only if
applicable:
• a) DTI Certificate of Registration Business Name, if business trade name shall be used;
• b) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered
entity;
• c) Proof of Registration/Permit to Operate with Board of Investment (BOI/Board of
Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine
Export Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and
Subic Bay Metropolitan Authority (SBMA);
• d) Franchise Documents;
• e) Marriage Contract.
 Procedures
• a) Accomplish BIR Form 1901and submit the same, together with the
required attachments, to the Revenue District Office having jurisdiction over
the registered address of the estate.

• b) Pay the Annual Registration Fee (P 500.00) at the Authorized Agent Banks
of the RDO
 Deadline
• Application for registration shall be accomplished and filed before filing a
return, statement or declaration as required in the Tax Code and payment of
any tax due.
 TRUSTS
• Tax Form

• BIR Form 1901 - Application for Registration for Self-Employed and Mixed
Income Individuals, Non-Resident Alien Engaged in Trade/Business,
Estates/Trusts
 Documentary Requirements
• Photocopy of Trust Agreement
 Other documents for submission only if
applicable:
• a) DTI Certificate of Registration Business Name, if business trade name shall be used;

• b) Certificate of Authority if Barangay Micro Business Enterprises (BMBE) registered entity;

• c) Proof of Registration/Permit to Operate with Board of Investment (BOI/Board of

Investment for Autonomous Region for Muslim Mindanao (BOI-ARMM), Philippine Export
Zone Authority (PEZA), Bases Conversion Development Authority (BCDA) and Subic Bay
Metropolitan Authority (SBMA);

• d) Franchise Documents.
 Procedures
• a) Accomplish BIR Form 1901and submit the same together with the
required attachments to the Revenue District Office having jurisdiction over
the registered address of the trusts.

• b) Pay the Annual Registration Fee (P500.00) at the Authorized Agent Banks
of the RDO
 Deadline
• Application for registration shall be accomplished and filed before filing a
return, statement or declaration as required in the Tax Code and payment of
any tax due
 INDIVIDUALS EARNING PURELY
COMPENSATION INCOME
• Tax Form

• BIR Form 1902 - Application for Registration For Individuals Earning

Purely Compensation Income (Local and Alien Employee)
 Documentary Requirements
• 1. Any identification issued by an authorized government body (e.g. Birth Certificate, passport,
driver’s license, Community Tax Certificate) that shows the name, address and birthdate of the
applicant;

• 2. Marriage Contract, if applicable;

• 3. For Alien Employee - Passport; and

• 4. Working Permit; or Photocopy of duly received Application for Alien Employment Permit
(AEP) by the Department of Labor and Employment (DOLE)
 Procedures
• 1. Accomplish BIR Form 1902 and submit the same together with the documentary
requirements to the employer.

• 2. The employer shall accomplish the applicable sections of the application form.

• 3. Submit BIR Form 1902 to the Revenue District Office (RDO) having jurisdiction
over the place of office of the employer where such employee is expected to report
for work.
 Deadline
• New employees shall accomplish and file the application within ten (10) days
from date of employment.
 OCWs/SEAMEN EARNING PURELY
FOREIGN-SOURCED INCOME
• Tax Form

• BIR Form 1904 - Application for Registration for One-Time Taxpayer and
Person Registering under E.O. 98
 Documentary Requirements
• Birth certificate or any valid identification showing name, address and birth
date; or -Passport with visa; or

• Employment contract
 Procedures
• Accomplish BIR Form 1904 and submit the same, together with the required
attachments to the RDO having jurisdiction over the place of residence of
the applicant.
 Deadline
• Application for registration shall be accomplished and filed before filing a
return, statement or declaration as required in the Tax Code and payment of
any tax due
 CORPORATIONS/PARTNERSHIPS (Including Government-
Owned and -Controlled Corporations) (Taxable /Non-Taxable)

• Tax Form

• BIR Form 1903 - Application for Registration for Corporations/

Partnerships (Taxable/Non-Taxable)
 Documentary Requirements –
For Corporations/Partnerships
• BIR Form No. 1903 version 2018;
• Photocopy of SEC Certificate of Incorporation; or
• Photocopy Certificate of Recording (in case of partnership); or
• Photocopy of License to Do Business in the Philippines (in case of foreign corporation);
• Articles of Incorporation or Articles of Partnerships;
• Payment of P500.00 for Registration Fee and P30.00 for loose DST or Proof of Payment
of Annual Registration Fee (ARF)(not applicable to those exempt from the imposition of
ARF);
• BIR Printed Receipts/Invoices or Final & clear sample of Principal Receipts/ Invoices;
 Other documents for submission only if
applicable
• Board Resolution indicating the name of the authorized representative or Secretary’s
Certificate, in case of authorized representative who will transact with the Bureau;
• Franchise Documents (e.g. Certificate of Public Convenience) (for Common Carrier);
• Memorandum of Agreement (for JOINT VENTURE)
• Franchise Agreement;
• Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity;
• Proof of Registration/Permit to Operate with BOI, BOI-ARMM, SBMA, BCDA, PEZA
 Documentary Requirements –
For Cooperatives
• Copy of Cooperative Development Authority (CDA) Certificate of
Registration and Articles of Cooperation;
 Documentary Requirements –
For GAIs, GOCCs and LGUs
• Copy of the Unit or Agency's Charter
 Documentary Requirements –
For Home Owner's Association
• Copy of Certificate of Registration issued by Housing and Land Use
Regulatory Board (HLURB) and Articles of Association;
 In the case of registration of branch/facility
type:
• a) BIR Form No. 1903 version 2018;
• b) BIR Printed Receipts/Invoices or Final & clear sample of Principal
Receipts/ Invoices; and
• c) Payment of P500.00 for Registration Fee (if applicable) and P30.00 for
loose DST or Proof of Payment of Annual Registration Fee (ARF).
 Procedures
a) Accomplish BIR Form 1903 version 2018 and submit the same together with the
documentary requirements with the New Business Registrant Counter of the RDO having
jurisdiction over the place where the head office and branch, respectively.
b) Pay the following at the New Business Registrant Counter in the BIR Office.
(i) Annual Registration Fee (P500.00);
(ii) Documentary Stamp Tax (P30.00) (if applicable)
(iii) BIR Printed Receipt/Invoice (if opted to buy for use)
c) The RDO shall then issue the Certificate of Registration (Form 2303) together with the
“Notice to Issue Receipt/Invoice”, Authority to Print, BIR Printed Receipts/Invoices (if
applicable) and eReceipt as proof of payment.
 Deadline
• Corporations and their branches shall accomplish and file the application on or before the
commencement of business, it shall be reckoned from the day when the first sale transaction
occured or within thirty (30) calendar days from the issuance of Mayor's Permit/PTR by
LGU, or Certificate of Registration issued by the Securities and Exchange Commission
(SEC), whichever comes earlier
• In the case of corporations (Taxable or Non-taxable) where documentary stamp tax (DST)
is required to be paid within five (5) days after the close of the month, BIR Registration
shall be done on or before payment of DST due
• Partnerships, Associations, Cooperatives, Government Agencies and Instrumentalities
(GAIs) shall accomplish and file the application before or upon filing of any applicable tax
return, statement or declaration as required by the Code, as amended
 GOVERNMENT AGENCIES AND
INSTRUMENTALITIES
• Tax Form

• BIR Form 1903 - Application for Registration for Corporations/Partnerships

(Taxable/Non-Taxable), including GAIs and LGUs
 Documentary Requirements
• Unit or Agency’s Charter
 Procedures
• Accomplish BIR Form 1903 and submit the same, together with the required
attachments, to the Revenue District Office having jurisdiction over the
registered address of the government agencies and instrumentalities.
 Deadline
• Application for registration shall be accomplished and filed before filing a
return, statement or declaration as required in the Tax Code and payment
any tax due
 LOCAL GOVERNMENT UNITS
• Tax Form

• BIR Form 1903 - Application for Registration for Corporations/Partnerships

(Taxable/Non Taxable), including GAIs and LGUs
 Documentary Requirements
• Unit or Agency’s Charter
 Procedures
• Accomplish BIR Form 1903 and submit the same, together with the required
attachments, to the Revenue District Office having jurisdiction over the
registered address of the government agencies and instrumentalities or local
government units.
 Deadline
• Application for registration shall be accomplished and filed before filing a
return, statement or declaration as required in the Tax Code and payment of
any tax due
PERSONS REGISTERING UNDER E.O. 98 (securing a TIN to
be able to transact with any government office, e.g. LTO, NBI,
DFA, etc.)
• Tax Form

• BIR Form 1904 - Application for Registration for One-Time Taxpayer and
Persons Registering under E.O. 98 (Securing a TIN to be able to transact
with any Government Office)
 Documentary Requirements - Individual
• 1) Any identification issued by an authorized government body (e.g. Birth
Certificate, passport, driver’s license, Community Tax Certificate) that shows
the name, address and birthdate of the applicant;;

• 2) Passport (in case of non-resident alien not engaged in trade or business);

• 3) Marriage Contract, if the applicant is a married woman;

 Documentary Requirements – Non-Individual

• Document to support transaction between a non-resident foreign

corporation and the withholding agent(e.g. bank certification, invoice,
contract, etc.).
 Procedures
• Accomplish BIR Form 1904 and submit the same together with the
documentary requirements to the RDO having jurisdiction over the
residence of the applicant.
 Deadlines
• Application shall be accomplished and filed before transacting with any
government agencies or instrumentalities.
FREQUENTLY ASKED QUESTIONS
Who are required to register with the BIR?
Every person subject to any internal revenue tax shall register once with the appropriate Revenue
District Officer:
1. Within ten (10) days from the date of employment, or
2. On or before the commencement of business, or
3. Before payment of any tax due, or
4. Upon filing of a return, statement or declaration as required in the NIRC.
5. Death of individual;
6. Full settlement of the tax liabilities of the estate;
7. Discovery of a taxpayer having multiple TINs; and
8. Dissolution, merger or consolidation of juridical person.
Are non-resident aliens and non-resident foreign
corporations receiving income from sources within the
Philippines required to register with the BIR?
Yes, Non-Resident Aliens Not Engaged in Trade or Business (NRANETB) or
Non-Resident Foreign Corporations (NRFC) shall be issued TINs for purposes
of withholding taxes on their income from sources within the Philippines. The
withholding agent shall apply for the TIN in behalf of the NRANETB or
NRFC prior to or at the time of the filing of their monthly withholding tax
return as applicant under EO 98, series of 1998 (Sec.4.1v of RR 7-2012).
If the taxpayer is engaged in VATable activity, but the gross sales or
receipts from business or practice of profession is P 3,000,000.00 or
below, is he required to register?

• Yes, he is required to register as a Non-VAT taxpayer. However, if his gross

sales or receipts is more than P 100,000.00 but does not exceed P
3,000,000.00, he has the option to register as VAT taxpayer. In the case of
marginal income earners with gross sales or receipts of P 100,000 and below,
they have no other option but to register as non-VAT taxpayer.
Are taxpayers required to register their business
annually?
• No, taxpayers are required to register only once before commencing their
business. However, they are required to pay the registration fee of P 500.00
annually.
When is the taxpayer required to apply for registration and
pay the registration fee?

• New taxpayers shall apply for registration and pay the registration fee before
commencing their business. Thereafter, taxpayers should pay the annual
registration fee not later than January 31 every year.
Where should a taxpayer register?
• All taxpayers are required to register with the RDO having jurisdiction over
the head office, branch office, place of production or storage place where
inventory of goods for sale or use in business are kept.
Are branches, storage places and places of production also
required to pay the Annual Registration Fee (ARF) of P
500.00?
• Each branch is required to pay the ARF of P 500.00. However, storage and
production places are liable to the ARF only when sales operations are
conducted thereat.
Who are required to register without paying the
ARF?
• a) Cooperatives duly registered with the CDA;
• b) Individual residents earning purely compensation income
• c) OCWs/OFWs;
• d) Marginal Income Earners;
• e) GAIs, in the discharge of their governmental functions;
• f) LGUs, in the discharge of their governmental functions;
• g) Tax exempt corporations such as those enumerated under Section 30 of the Code, as amended, in pursuance of tax-
exempt activities;
• h) Non-stock/non-profit organizations not engaged in business;
• i) Persons subject to tax under one-time transactions;
• j) Persons registered under EO 98, series of 1998; and
• k) Facility/ies where no sales transactions occur.
 Are taxpayers transferring business address within the year either within the
same district or to another district required to pay another registration fee of P
500.00?

• No, since the ARF is payable annually, they are no longer required to pay the
registration fee to the new district office, provided the P 500.00 was already
paid.
After complying with all the requirements for registration,
what document will be issued to the taxpayer as proof of
registration?
• Certificate of Registration (BIR Form 2303) for newly registered taxpayer
and validated Payment Form (BIR Form 0605) for every renewal.

• However, Employees, ONETT taxpayers, and/or persons who have secured

a TIN under EO 98, series of 1998 with the BIR shall not be issued a COR.
When will the Certificate of Registration (COR) be issued
to the taxpayer?

• The COR (BIR Form 2303) shall be issued within the period/time
prescribed under the existing “BIR Citizens Charter” together with the
approved Authority to Print and Registered books of accounts.
Who will issue the COR?
• The RDO having jurisdiction of the head office or branch shall issue the
COR.
How many COR (BIR Form 2303) shall be issued by the
Revenue District Office?

• For every Application for Registration, there shall be a corresponding COR

to be issued to the head office and each branch being registered.
 What will the taxpayer do with the COR and the
Proof of Payment of ARF?
• The original copy of COR and the duly validated BIR Form 0605 as proof
of payment of ARF are required to be displayed in any conspicuous place in
the head office and branch office.
 What are the instances when a taxpayer can apply for
cancellation of his registration?

• The TIN/Registration cancellation shall take place upon:

• All taxpayers who filed for cancellation of registration due to
closure/cessation or termination of business, except for branches, shall be
subjected to immediate investigation by the BIR office concerned to
determine the taxpayer’s tax liabilities.
Is there a particular form prescribed for Application for
Cancellation of Registration?

• Yes, BIR Form 1905 (Application for Registration Information Update).

 Where shall the Application for Registration Information
Update be filed?

• It shall be filed with the RDO who issued the COR. For VAT taxpayer, he
shall further notify the RDO where the Home Office is registered.
 If a taxpayer is in doubt of his status as VAT taxpayer,
what is he supposed to do?

• Go to the RDO who has jurisdiction over his place of business and seek
assistance.
 SECONDARY REGISTRATION
- Registration of Book of Accounts
 DESCRIPTION
• All corporations, companies, partnerships or persons required by law to pay
internal revenue taxes shall keep a journal and a ledger or their equivalents
such as subsidiary ledgers, simplified books of accounts.
INDIVIDUALS ENGAGED IN BUSINESS - Newly-
Registered (In General)

• Tax Form

• BIR Form 1905 - Application for Registration Information

Update/Correction/Cancellation
 Documentary Requirements
• REGISTRATION OF MANUAL BOOKS OF ACCOUNTS (NEW OR
SUBSEQUENT)

• a) New sets of permanently bound books of accounts for

registration/stamping or the bound journals and/or ledgers;
 Documentary Requirements
REGISTRATION OF MANUAL LOOSE-LEAF BOOKS OF ACCOUNTS
a) Permt to Use Loose Leaf Books of Accounts;
b) Permanently bound Loose Leaf Books of Accounts;
c) Affidavit attesting the completeness, accuracy and correctness of entries in Books of Accounts and the
number of Loose Lead used for the period.

If transacting through representative

a) For Individual
- Special Power of Attorney (SPA)
- Any government-issued ID of the authorized representative
 Procedures
a) Submit duly accomplished BIR Form 1905 at the RDO or concerned office
under the Large Taxpayer Service having jurisdiction over the place where the
head office and branch is located, respectively; and

b) Present the manual/loose-leaf books of accounts for Stamping and

registration purposes.
 Deadline
• Newly registered taxpayers shall present the manual books of accounts to the
RDO or concerned office under the Large Taxpayer Service where the place
of business is located for approval and registration before the deadline for
filing of the first quarterly income tax return or the annual income tax return
whichever comes earlier.
Subsequent Registration of Books/Renewal (In
General)
 Procedures
a) Accomplish BIR Form 1905 at the RDO or concerned office under the
Large Taxpayer Service having jurisdiction over the place where the head office
and branch is located, respectively;

b) Present the manual/loose-leaf books of accounts at the RDO or concerned

office under the Large Taxpayer Service where the place of business is located
for Stamping and registration purposes.
 Deadline
The registration of a new set of manual books of accounts shall only be at the
time when the pages of the previously registered books have all been already
exhausted, provided, that the portions pertaining to a particular year should be
properly labeled or marked by taxpayer. This means that it is not necessary for a
taxpayer to register/stamp a new set of manual books of accounts each and
every year.
CORPORATIONS/PARTNERSHIPS - Newly-
Registered (In General)
• Tax Form

• BIR Form 1905 - Application for Registration Information

Update/Correction/Cancellation
 Documentary Requirements
REGISTRATION OF MANUAL BOOKS OF ACCOUNTS (NEW OR
SUBSEQUENT)

a) New sets of permanently bound books of accounts for

registration/stamping or the bound journals and/or ledgers;
 Documentary Requirements
REGISTRATION OF MANUAL LOOSE-LEAF BOOKS OF ACCOUNTS
a) Permt to Use Loose Leaf Books of Accounts;
b) Permanently bound Loose Leaf Books of Accounts;
c) Affidavit attesting the completeness, accuracy and correctness of entries in Books of Accounts and the
number of Loose Lead used for the period.

If transacting through representative

- Board Resolution indicating the purpose and the name of the authorized representative; or Secretary’s
Certificate;
- Any government-issued ID of the authorized representative
 Procedures
a) Submit duly accomplished BIR Form 1905 at the RDO or concerned office
under the Large Taxpayer Service having jurisdiction over the place where the
head office and branch is located, respectively; and

b) Present the manual/loose-leaf books of accounts at the RDO or concerned

office under the Large Taxpayer Service where the place of business is located
for Stamping and registration purposes.
 Deadline
Newly registered taxpayers shall present the manual books of accounts to the
RDO or concerned office under the Large Taxpayer Service where the place of
business is located for approval and registration before the deadline for filing
of the first quarterly income tax return or the annual income tax return
whichever comes earlier.
Subsequent Registration of Books/Renewal (In
General)
 Procedure
a) Submit duly accomplished BIR Form 1905 at the RDO or concerned office
under the Large Taxpayer Service having jurisdiction over the place where the
head office and branch is located, respectively; and

b) Present the manual/loose-leaf books of accounts at the RDO or concerned

office under the Large Taxpayer Service where the place of business is located
for Stamping and registration purposes.
 Deadline
The registration of a new set of manual books of accounts shall only be at the
time when the pages of the previously registered books have all been already
exhausted, provided, that the portions pertaining to a particular year should be
properly labeled or marked by taxpayer. This means that it is not necessary for a
taxpayer to register/stamp a new set of manual books of accounts each and
every year.
 SECONDARY REGISTRATION
- Application for Authority to Print Receipts & Invoices
 DESCRIPTION
• All persons who are engaged in business shall secure from the BIR an
Authority to Print receipts or sales or commercial invoice before a printer
can print the same.
TAX FORM
BIR Form 1906 (Jan 2000 ENCS) – Application for Authority to Print Receipts
and Invoices
 DOCUMENTARY REQUIREMENTS
Final & clear sample of principal and supplementary receipts/invoices

Photo copy of last issued ATP or Printer's Certificate of Delivery (PCD) or

any booklet from the last issued ATP for subsequent application
 PROCEDURES
For taxpayers:
a. Accomplish BIR Form 1906 and submit the same together with the
documentary requirements to RDO where the HO is located or concerned
office under the Large Taxpayer Service;
b. Keep/File PCD and ATP copy duly received/issued by BIR for audit
purposes;
c. Taxpayer’s branch office shall furnish its RDO a copy of the ATP issued by
the appropriate BIR office having jurisdiction over the head office.
 PROCEDURES
For the printer/supplier:
a. Prepare Printer’s Certificate of Delivery (PCD) in five (5) copies and submit to
RDO where the place of business is located or concerned office under the Large
Taxpayer Service within thirty (30) days from date of ATP and prior to delivery of
receipts and/or invoices to taxpayer;
b. Furnish the taxpayer and its branches copy of the received PCD and approved ATP
together with the taxpayer’s Sworn Statement within thirty (30) days from the issuance
of PCD. One copy thereof shall likewise be submitted to the BIR Office that has
jurisdiction over the head office of the printer.
 DEADLINES
Secure Application for Authority to Print Receipts and Invoices on or before
the commencement of business
 PENALTIES

AMOUNT OF COMPROMISE PENALTY

For failure to issue receipts or sales or First Offense Second Offense
commercial invoices P10,000 P20,000
For refusal to issue receipts or sales or
25,000 50,000
commercial invoices
For issuance of receipts that do not truly
reflect and/or contain all the information 1,000 2,500
required to be shown therein
If the information missing is the correct
2,000 5,000
amount of the transaction
 PENALTIES

If the duplicate copy of the invoices is

blank but the original copy thereof is 10,000 20,000
detached from the booklet
For possession or use of unregistered
10,000 20,000
receipts or invoices
For use of unregistered cash register
25,000 50,000
machines in lieu of invoices or receipts
For possession or use of multiple or
Not subject to Compromise
double receipts or invoices
 PENALTIES

For printing or causing, aiding or abetting the printing of:

a) Receipts or invoices without
10,000 20,000
authority from the BIR
b) Double or multiple sets of
Not subject to Compromise
receipts or invoices
 PENALTIES

c) Receipts or invoices not bearing any of the following: 5,000 10,000

Consecutive numbers
· Name of Taxpayer
· Business Style
· Business address of the person or entity to use the same
· Taxpayer Account No.
· Name, address, date, authority no. of the printer and
inclusive serial numbers of the batch or receipts printed
· VAT No., if taxpayer is VAT-registered
For failure of the printer to submit the required quarterly
1,000 3,000
report under Sec. 238 of the Tax Code as amended