Taxpayer is a corporation with duly notarized Articles of Incorporation on May 2, 2022 and entered in the registration base of Securities and Exchange Commission on May 5, 2022 without TIN due to intermittent slowdown of BIR online connection. There are 151 employees and 36 stockholders involved. The corporation is engaged in the production of raw materials for plastic toys making and other educational plastic materials to be supplied to manufacturing company and is expected to sell volumes in tons in a year which could yield an earnings of more than hundred million pesos. Based on the problem above: a. What registration requirements shall be needed by the subject taxpayer? b. What shall the taxpayer do if there is no TIN or if the TIN is delayed