What is tax mapping?

a.) It is equivalent to tax assessment within the applicable reglementary periods depending on whether the taxpayer is guilty of fraud or not.

b.) It is a mere verification made by the BIR of a taxpayer's compliance with registration and Other requirements prior to, during, and after its business operations such as the following (a) registration of the head office and branches; (b) payment of annual registration fee and posting of the same in the place of business; (c) authority to print receipts and invoices; (d) the issuance of receipts and invoices on every sale; (e) the contents of such receipts and invoices, (1) registration of cash register machines, point-of-sale machines, and computerized accounting systems; and (g) registration of books of accounts.

c.) This is the directory of the Revenue District Offices of the BIR with a listing of all officers and revenue agents.

d.) None of the above.