Tax Mapping 2025: What Business Owners Need to Know
- Yasser Aureada
- 2 days ago
- 2 min read
The Bureau of Internal Revenue (BIR) has officially relaunched its Tax Mapping 2025 initiative, reinforcing its nationwide campaign to inspect businesses for compliance with mandatory tax registration and documentation. Unlike prior years, the 2025 program reflects substantial regulatory updates following the Ease of Paying Taxes Act and Revenue Regulations No. 06-2022.
This blog outlines everything you need to prepare—from updated documentary requirements to applicable penalties—to ensure your business stays compliant.
Updated BIR Tax Mapping Requirements (2025)
Certificate of Registration (COR / BIR Form 2303) Must be visibly displayed within your business premises.
Notice to Issue Receipt/Invoice (NIRI)
This replaces the discontinued “Ask for Receipt” notice.
Must be prominently posted in a visible area.
The previous notice was valid only until September 30, 2023.
Authority to Print (ATP) Invoices and Receipts
Ensure all receipts and invoices are BIR-authorized.
Under RR No. 06-2022, ATPs now have perpetual validity unless fully used.
Books of Accounts
Must be registered with the BIR and kept regularly updated.Manual books should be registered before filing the first quarterly or annual income tax return—whichever comes first.
Loose-leaf books must be permanently bound and submitted with a sworn statement within 15 days after the end of each taxable year.
Permit to Use (PTU) for CRM/POS Systems
Businesses using Cash Register Machines or Point-of-Sale systems must apply for a PTU through the BIR’s eACCReg system.
Existing PTUs are valid indefinitely unless revoked for violations.
Computerized Accounting Systems (CAS) or Computerized Books of Accounts (CBA)
No longer requires a PTU.
Businesses must submit the necessary documentation and will receive an Acknowledgment Certificate as proof of registration.
Valid Business Permits and DTI/SEC Registration
Ensure that all legal entity and local business registrations are up to date and displayed at your premises.
Proof of Payment for Annual Registration Fee (ARF)
Effective January 22, 2024, the ₱500 ARF has been abolished under the Ease of Paying Taxes Act.
Penalties for Non-Compliance
Non-compliance with any of the above requirements during a tax mapping operation may result in the following penalties:
Failure to Register with the BIR: ₱5,000–₱20,000
Failure to Display Required Documents:
Certificate of Registration (COR): ₱1,000
NIRI: ₱1,000
Failure to Use Authorized Receipts: ₱10,000–₱50,000
Use of Unauthorized CRM/POS Systems: ₱25,000–₱50,000 per unit
Issuance of Unregistered Receipts: ₱20,000–₱50,000
These may also result in temporary closure orders under BIR’s Oplan Kandado program.
Additional Tips for Compliance
Review Your Documentation: Perform a self-audit to ensure all BIR-mandated documents are current, properly displayed, and accessible.
Maintain Accurate Records: Regularly update your books of accounts and ensure all sales transactions are properly recorded.
Educate Your Staff: Ensure frontline personnel know how and when to issue receipts and explain your business's compliance documentation.
Stay Updated: Monitor BIR announcements to keep up with changing tax regulations.
Final Thoughts
BIR’s 2025 Tax Mapping initiative is a clear message that tax compliance will be enforced strictly—and without exception. Proactive preparation and staying informed are your best defenses. For most legitimate businesses, it’s a matter of completing a checklist. For those in violation, the consequences can be costly and disruptive.
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