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Maroc Maroc - BUSINESSMIRROR.COM.PH - A La Une - 16/Sep 16:03

Registration requirements for online sellers

Section 236 of the Tax Code, as amended, requires registration of every person subject to any internal revenue tax with the Bureau of Internal Revenue (BIR). It is the duty of all persons engaged in business in the Philippines to comply with business registration requirements and pay taxes, where applicable. Any person who is engaged in any trade or business and fails to register the same with the BIR shall be administratively and criminally liable for fines and penalties.

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