09/07/2026
๐๐๐ฅโ๐ ๐ข๐ฝ๐น๐ฎ๐ป ๐๐ฎ๐ป๐ฑ๐ฎ๐ฑ๐ผ: ๐ช๐ต๐ฎ๐ ๐๐๐๐ถ๐ป๐ฒ๐๐๐ฒ๐ ๐ก๐ฒ๐ฒ๐ฑ ๐๐ผ ๐๐ป๐ผ๐๐ง
Oplan Kandado is an enforcement program of the Bureau of Internal Revenue (BIR) that allows the temporary closure of business establishments for certain serious tax violations, such as failure to register, failure to issue proper invoices, substantial under declaration of sales, or failure to file VAT returns.
Before issuing a Closure Order, the BIR generally gives taxpayers the opportunity to comply by providing assistance, explaining tax obligations, and allowing them to correct violations. However, if these issues remain unresolved, the BIR will proceed with temporary closure.
๐ง๐ฎ๐ธ๐ฒ๐ฎ๐๐ฎ๐: Business owners should take BIR notices and compliance findings seriously. Addressing compliance issues promptly is the best way to avoid business disruption and potential enforcement actions, including suspension or temporary closure of business operations.