Tax Mapping



Tax Map is a document showing the location, dimension, and other information pertaining to a parcel of land subject to property taxes. The Bureau of Internal Revenue has been regularly conducting inspections on business establishments all over the Philippines to verify compliance with registration, invoicing and bookkeeping requirements provided for under the existing internal revenue laws, rules and regulations. This activity is also known as “Tax Mapping”. The said is part of the “Oplan Kandado” and “Tax Compliance Verification Drive” of the bureau.

The purpose of Tax Mapping is to inspect compliance of business establishments to registration, invoicing, bookkeeping and other rules and regulation of the Bureau of Internal Revenue. Another important purpose of this is to catch tax evaders.

Tax Mapping is usually done quarterly. BIR representatives will pay a surprise visit to business establishments.  As a result, thousands of business establishment have already been filed with charges on their violation during the Tax Mapping.

Charges for non-compliance range from P1,000 to P50,000, depending on the type or extent of the violations made. In some worst scenarios, these violations can also lead to permanent closure of the business establishment, criminal charges on the owners or imprisonment.

The following are the compliance inspected by the BIR during Tax Mapping:

  • Registration
  • Invoicing
  • Bookkeeping
  • Other rules and regulations of the BIR

Tips on how to avoid paying BIR penalties during Tax Mapping

  • Register business with the BIR
  • Pay Annual Registration Fee on/before January 31 of each year
  • Display the BIR Certificate of Registration (BIR Form 2303), Annual Registration Fee for the Current Year (BIR Form 0605) and Notice to the Public “ASK FOR RECEIPT” Signage inside the business establishment where it can be easily seen
  • Issue receipts/invoices for the sale of goods or services to the customers
  • Register the company’s manual receipts/invoices to the BIR, Cash Registered Machine (CRM) and/or Point of Sales Machine (POS) or similar devices to the BIR (if any)
  • Register Books of Accounts to the BIR and maintain it in the business establishment
  • Withhold and remit the required tax to the BIR
  • Pay and/or file business and income taxes monthly, quarterly and annually.


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