Which action is explicitly listed as a ground for suspension or temporary closure of a business under Oplan Kandado?

• A. Failure to file a local business tax return.
• B. Nonpayment of wages to employees.
• C. Failure to issue receipts or invoices by a VAT-registered taxpayer.
• D. Failure to register as a business.

Answer: (C)

Oplan Kandado centers on stopping tax leakage by enforcing proper documentation of sales. A VAT-registered taxpayer must issue official receipts or VAT invoices for every sale because these documents provide verifiable proof of transactions and the basis for computing and collecting VAT. When a business fails to issue these receipts or invoices, it hides taxable activity and deprives the tax authorities of the information needed to enforce VAT, which is why this action is explicitly listed as a ground for suspension or temporary closure. The other options involve issues outside this enforcement channel: local tax return filing is a separate local requirement, nonpayment of wages relates to labor laws, and failure to register is illegal but not the specific ground targeted by Oplan Kandado for immediate shutdown.