Campaign for Registration of Business Name or Style with the Bureau of Internal Revenue of C-13 and other Privilege Tax Receipt Holders

January 6, 1967 REVENUE MEMORANDUM ORDER NO. 01-67 SUBJECT : Campaign for Registration of Business Name or Style with the Bureau of Internal Revenue of C-13 and Other Privilege Tax Receipt Holders TO : All Regional Directors, Internal Revenue Officers and Others Concerned In order to set up an up-to-date list of all persons engaged in any business or occupation on which a privilege tax is imposed by law, particularly holders of C-13 privilege tax receipts, all regional directors are directed to conduct a massive campaign for the registration of the business name or style of these privilege tax receipt holders. Persons provided with a C-13 privilege tax receipt, in most cases, also sell cigarettes for which they should provide themselves with a B-9(a) privilege tax receipt. The latter privilege tax receipt, B-9(a), and all other privilege tax receipts secured by any person must also be so stated in the form provided for the registration of the business name or style, which is done under B.I.R. Form No. 19.53. The registration of the business name or style is provided for by Section 203 of the Tax Code, quoted hereunder, and violation of this provision of law is punishable under Section 352, also of the Tax Code: "Sec. 203. Registration of name or style with the provincial revenue agent or provincial treasurer . Every person engaged in any business or occupation on which a privilege tax is imposed by law shall, on or before the commencement of his business or occupation, register with the provincial revenue agent or with the provincial treasurer in case no provincial revenue agent is assigned to the province, within ten (10) days after securing his privilege tax receipt, his name or style, place of residence, business or occupation, and the place where such business or occupation is carried on. In case of a firm, the names and residences of the various persons constituting the same shall also be registered. (As amended by Sec. 17, Republic Act No. 1612.) It may be mentioned, in this connection, that provincial revenue officers are now designated revenue district officers and the functions and duties of provincial treasurers and city treasurers and their deputies had been transferred to collection agents of the Bureau of Internal Revenue, pursuant to Republic Act No. 2655, approved on June 18, 1966. The campaign for the registration of the business names and styles must be a continuing process and must form part of the program in the campaign for assessment and collection of all internal revenue taxes. aisadc MISAEL P. VERA Commissioner of Internal Revenue