Revenue Regulation amending Sections 3 and 6 of Revenue Regulations No. 6-88 dated December 8, 1988

January 11, 1989 REVENUE REGULATIONS NO. 02-89 SUBJECT : Revenue Regulation amending Sections 3 and 6 of Revenue Regulations No. 6-88 dated December 8, 1988 SECTION 1 . Scope . Pursuant to the provisions of Section 245 in relation to Section 4 of the National Internal Revenue Code, as amended, these regulations are hereby promulgated to govern the registration of persons engaged in business under Section 237 of the same Code. SECTION 2 . Section 3 of Revenue Regulations 6-88 is hereby amended to read as follows: Time, Place and Manner of Registration . Persons who are required to register under Section 2 of these regulations shall file an application for Non-VAT registration within 10 days from the commencement of the business with the Revenue District Officer, or any other authorized officer of the Bureau of Internal Revenue indicating 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 in the form prescribed therefor. cdt Persons transferring their place of business to another Revenue District shall likewise file their application for registration within 10 days from the date of transfer. The Revenue District Officer concerned shall notify the Revenue District Office where the person was previously registered of the transfer so that the old registration number of the transferee can be cancelled. If the person is engaged in more than one line of business, or has branches in different places, he shall file only one application with the internal revenue officer where his principal place of business is located indicating there all lines of business as well as the location of the branches. SECTION 3 . Section 6 of Revenue Regulations No. 6-88 is likewise amended to read as follows: Transitory Provisions . Persons already engaged in business prior to the effectivity of this regulation and who are required to register under the provisions thereof shall file an application on or before February 28, 1989. SECTION 4 . Effectivity . These regulations shall take effect upon its approval. SGD. VICENTE R. JAYME Secretary of Finance Recommending Approval: (SGD.) JOSE U. ONG Commissioner of Internal Revenue