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REVENUE MEMORANDUM CIRCULAR (RMC) NO. 055-2025
This circular was issued to clarify the amendment to Section 258 of the Tax Code.
| Violation | Penalties |
| Any person who carries any business without registering with the BIR, in accordance with Section 236 of the Tax Code. | Fine: ₱5,000 to ₱20,000; & Imprisonment: 6 months to 2 years |
| Any person who engaged in the business of distilling, rectifying, repacking, compounding, or manufacturing excisable articles without registration: | Fine: ₱30,000 to ₱50,000; & Imprisonment: 2 years to 4 years |
The amendment clarifies and reinforces that the crime of Unlawful Pursuit of Business and its penalties applies to the failure to register a business, rather than the non-payment of the ₱500 annual registration fee, which has been repealed by RA No. 11976 (Ease of Paying Taxes Act).