SEC. 10. The Bureau of Internal Revenue shall update the
data and information of persons liable to the sales tax on original and
subsequent sale. For purposes of this Section, all persons liable to the sales
tax on original and subsequent sales who have not yet registered then-businesses
in accordance with P.D. 1991 shall re-register their business in a manner and
form within a period to be prescribed by the Commissioner after the effectivity
of this Decree.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04
CitationPD 2006 Section 10 (LawPlayer, data as of 2026-07-04)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).
