My husband put up his first business, an internet-based travel agency. DTI and BIR registrations were completed in Feb2011 and we also got our receipt booklets and books of account from BIR. But immediately after completing the DTI and BIR registrations, there had been several family emergencies that were more important and more urgent that he had to attend to. To make the long story short, up until now, the said internet-based business is not yet operational since he failed to focus on establishing partnerships with bigger IATA-certified Travel Agencies and he failed to establish internet presence (no website yet). Can I please seek for your advise on the following questions:
1. Do we need to file tax returns even if the business is not yet operational since the date of registration? Have we violated any BIR rulings in this case? We have not filed any tax returns since then. What can you suggest for us to do in this case?
2. We also received a letter from Pag-ibig/SSS informing us to remit the SSS contributions for employees and employers of the company. Would you suggest that we pay for the employer’s contributions since he has no (and never had any) employees?