55.     VAT registration number

            (1) The Commissioner General may require a person to include the VAT Registration Number issued by the Commissioner General to that person, in any return, notice, or other document prescribed or used for the purposes of this Act.

            (2) A person who knowingly uses a false VAT registration number, or the VAT registration number of another person, on a return, notice, or other document prescribed or used for the purposes of this Act, commits an offence and is liable on conviction, to a fine not exceeding P10,000 or to imprisonment for a term not exceeding two years, or to both.

            (3) Subsection (2) does not apply to a person who has used the VAT registration number of another person with the permission of that other person, on a return, notice, or other document relating to the tax affairs of that other person.