Prescribing the Issuance of Temporary Registration Certificate for Non-VAT Taxpayer for Principal Place of Business and for Branches if Any

January 31, 1989 REVENUE MEMORANDUM ORDER NO. 07-89 SUBJECT : Prescribing the Issuance of Temporary Registration Certificate for Non-VAT Taxpayer for Principal Place of Business and for Branches if Any TO : All Internal Revenue Officers and Others Concerned In view of the expected delay in the printing and distribution of serially numbered registration certificates which shall be issued by Revenue District Officer to Non-VAT taxpayers on or before February 28, 1989 pursuant to Revenue Regulations No. 6-88 dated December 8, 1988 as amended by Revenue Regulations 2-89 dated January 11, 1989 and implemented by Revenue Memorandum Order No. 3-89 dated January 11, 1989, this Order prescribes the use of temporary unnumbered registration certificates. These temporary certificates shall be posted in a conspicuous place of the taxpayers' business establishment. cd i When the permanent and serially numbered Registration Certificate, and accountable form, is printed and available for distribution to Non-VAT Taxpayers, the Revenue District Officer shall retrieve and destroy the temporary certificates and issue out the permanent certificates to all holders of the temporary certificates. This Order shall take effect immediately. casia (SGD.) JOSE U. ONG Commissioner of Internal Revenue