BIR Form Nos. 2303 and 0605 must be posted in the taxpayer’s place of business in areas conspicuous to the public. “Ask for Receipt” signage or the new Notice to Issue Receipt/Invoice (NIRI) The ...

“In the event that the amendment is already prohibited due to the existence of audit, the income tax shall be paid using payment form (BIR Form 0605),” it added. The previous regulations required ...