(NAR) VOL. 29 NO. 2/ APRIL - JUNE 18
1. Removal of Books of Account in securing a Certificate of Registration (COR) and Authority to Print (ATP). Books of Account for new business registrants shall be registered by the taxpayer within thirty (30) calendar days from the date of business registration. Failure to register such within the prescribed period shall be subject to penalties pursuant to existing revenue issuances.This Circular revokes all other issuances inconsistent herewith and shall take effect immediately. All internal revenue officers and employees are hereby enjoined to give this Circular a wide publicity as possible.
2. In case of an authorized representative who will transact with the Bureau in behalf of the taxpayer, the following shall be required:2.1 For Individuala. Special Power of Attorney (SPA); and2.2 For Non-Individual
b. Identification Card (ID) of the authorized person.a. Board Resolution indicating the name of the authorized representative;
b. Secretary’s Certificate; and c. ID of the authorized person.