THE Bureau of Internal Revenue (BIR) would go after public market vendors and smaller business establishments to ensure that they are complying with the mandatory issuance of official receipt.

Commissioner Kim Jacinto-Henares said that the bureau would intensify its tax mapping efforts this year, especially meant for the stall tenants in the public markets and other similarly situated businesses.

”Besides going after high-profile and self-employed tax evaders, the BIR would also want to focus on other sources of revenues this year through tax mapping, which essentially includes public market vendors,” Jacinto-Henares said.

”Tax mapping will enable us to ensure that they [vendors] too, are compliant with their tax obligations, like the issuance of official receipt to their respective suki [frequent buyers],” she added. “Tax mapping,” otherwise known as “tax compliance verification drive” is one of the enforcement measures of the BIR, and is mainly initiated through its regional and revenue district offices (RDOs).

“Under the Tax Code, a vendor who sells a good worth P25 shall issue an official receipt,” the BIR chief said.

First time violators will be asked to report and explain before an RDO of jurisdiction and pay a penalty of P500 to P2, 000, while succeeding offenses may result in the shutting-down of the business and criminal prosecution with an imprisonment of two to four years. Reymarie dela Cruz, chief of the bureau’s taxpayer information and education division explained that for the protection and welfare of vendors and business owners against possible harassment from erring BIR officers, a “mission” order from the RDOs are issued.

“Mission” order is the authority given to BIR officers to conduct inspection on business establishments’ compliance with their tax obligations. It must first be presented to vendors and business owners, without which the tax mapping is invalid,” dela Cruz said.

During a tax mapping operation, the BIR’s examiners and assessors would determine whether an establishment among others, is in lawful pursuit of business (BIR registered), keep its book within the premises of the business establishment for tax reporting purposes; issues official receipts to customers; and if it complies with the mandatory visible display of “BIR ask for receipt” signage.

In line with the BIR’s tax campaign theme of “I love Philippines, I pay taxes,” tax-mapping is the softer approach being done by the BIR to force business owners and vendors to pay their tax dues in good faith as compared to its “fear factor” campaign, which is directed against erring high-income earners.