Every person subject to any internal revenue tax to be filed/paid
periodically shall complete his registration with the BIR on or before
the commencement of business. A person shall be considered to
have violated this provision when he/it proceeded to this stage after
the lapse of thirty (30) calendar days from the issuance of Mayor’s
Permit/PTR by the concerned LGU, or COR issued by the SEC or
the date of his first sales transaction prior to his registration.