THE Bureau of Internal Revenue (BIR), Revenue District Office (RDO) No. 50, South Makati padlocked two Internet cafes in the commercial areas of Barangay Guadalupe Nuevo in Makati City for violation of the National Internal Revenue Code of 1997, particularly failure to register and issuance of official receipt for its operation. Closed on orders signed by Commissioner Caesar Dulay were Wargods Internet Café of Anthonette Aurellano and WG Rakker Internet Café of Pacita Lai, located at Martha Building on Magsaysay & Yabut Circle, Guadalupe Nuevo. During a tax mapping operation conducted by RDO No. 50 last May, the establishments were found operating without the BIR registration except the business permits from Makati City. Section 115 of the Tax Code, authorizes the BIR to suspend or close the business operations of a taxpayer for a period of not less than five (5) days for failure to register; issue Value Added Tax (VAT) official receipts or sales invoices; file correct VAT returns; or pay the correct VAT. RD Officer Rosita Meniano said she recommended the closures after the Internet café owners refused and continued to refuse to comply and rectify their violations.