MANILA -- Online businesses that are not registered with the Bureau of Internal Revenue (BIR) may be suspended, the agency said Monday.

In a statement, the BIR said their Revenue Regulations No. 15-2024 states that business operations may be suspended through the issuance of a closure or take-down order.

In the case of online businesses, this may be done through taking down a business' website, webpage, account, platform, or app that is used to sell their products.

This does not, however, stop the BIR from filing tax evasion cases against the businesses under their Run After Tax Evaders program.

The BIR also said that online marketplaces must make sure that all their lessees and sellers are duly registered with the BIR. Failure to do so, the agency said, would be considered an act of aiding or abetting in the commission of the offense. 

"We will be monitoring digital platforms and e-marketplace platforms like Lazada, Shopee, and Tiktok to check if their online sellers and content creators are compliant with BIR registration," BIR Commissioner Romeo Lumagui said in a statement.

The tax agency stressed, however, that they will do the same for brick-and-mortar stores. 

In the case of physical retail stores, the issuance of a closure or take-down order means their stores will be closed and sealed with a padlock and the BIR seal.

BIR emphasized that Revenue Regulations No. 15-2024 levels the playing field between online and physical retail stores by regulating them equally and taxing them uniformly. 

The BIR noted that the Internet Transactions Act of 2023 said that online businesses must be registered with the bureau and pay taxes to build trust and e-commerce and protect consumers' interest. 

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