The Bureau of Internal Revenue (BIR) Revenue Region No. 5 Caloocan City closed a business establishment in Malabon City on September 23 for violating the provisions of the National Internal Revenue Code of 1997, as amended (Tax Code). Subway Gasoline Station, owned by a certain Andres Sim Chua, is engaged in retail sale of petroleum products. The establishment failed to issue BIR-registered sales invoices because of its use of unregistered point-of-sales machines and non-compliance with the use of backup manual sales invoices. The Closure Order was signed by Deputy Commissioner Nelson Aspe of the Operations Group pursuant to Section 115 of the Tax Code.