Which of the following is not correct?
a. If it is the first employment of the taxpayer, he must be registered with the BIR before employment or within 10 days from date of employment
b. If taxpayer is self-employed, he must register his business within 10 days from commencement of his business
c. If the taxpayer is both employed and doing business, he must have only one TIN as the employee and as a sole proprietor
d. TIN must be indicated in the return, documents or statement filed with the BIR
Answer: d. TIN must be indicated in the return, documents or statement filed with the BIR