BIR Tax Advisory No. 2 contains the rules in changing status from VAT to Non-VAT.
This tax advisory contains the rules requiring purely self-employed individuals and/or professionals who are VAT registered and whose gross sales/receipts & other non-operating income that does not exceed the new VAT threshold of P3,000,000 in the preceding year to change his/her status from VAT to Non-VAT by filing BIR form No. 1905 (Application for Registration Information Update for Updating) to their designated Revenue District Office on or before March 31, 2018.
To obtain a full PDF copy of this revenue regulation, kindly click this link.