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RMO No. 45-2004: Prescribes the guidelines and procedures concerning unregistered establishments apprehended during the Tax Compliance Verification Drive

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Summary

RMO No. 45-2004 prescribes the guidelines and procedures for unregistered establishments apprehended during the Tax Compliance Verification Drive.

Key points

  1. Enforcement against refusing establishments. Suspension of business operation and filing of appropriate charges are considered for unregistered establishments that remained unregistered and refused to register with the Bureau.
  2. Progress reports. Assistant Regional Directors and Assistant Revenue District Officers report to the Office of the Commissioner their progress in making non-compliant establishments fully compliant, through the reports specified in the Order.

Who is affected

  • Unregistered establishments apprehended in the Tax Compliance Verification Drive
  • Assistant Regional Directors and Assistant Revenue District Officers

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.