Republic Acts1 min read
Section 9Sec./Art. 9
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Primary Text
Section 115 of the National Internal Revenue Code of 1997, as amended, is hereby further amended to read as follows:
"Section 115. Power of the Commissioner to Suspend the Business Operations of a Taxpayer. - x x x
"(a) x x x -
(1) x x x
(2) x x x
(3) x x x
"(b) failure of any Person to Register on Required under Section 236.
"The temporary closure of the establishment shall be for the duration of not less than five (5) days and shall be lifted only upon compliance with whatever requirements prescribed by the Commissioner in the closure order.
"The power of the Commissioner to suspend shall include the blocking of digital services performed or rendered in the Philippines by a digital service provider. This shall be implemented by the Department of Information and Communications Technology (DICT), through the National Telecommunications Commission (NTC)."
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