Close your BIR Open CasesEvery person subject to any internal revenue tax to be filed paidperiodically shall complete his registration with the BIR on or beforethe commencement of business. A person shall be considered tohave violated this provision when he it proceeded to this stage afterthe lapse of thirty (30) calendar days from the issuance of MayorsPermit PTR by the concerned LGU, or COR issued by the SEC orthe date of his first sales transaction prior to his