Business registered but never been operational

My husband put up his first business, an internet-based travel agency. DTI and BIR registrations were completed in Feb2011 and we also got our receipt booklets and books of account from BIR. But immediately after completing the DTI and BIR registrations, there had been several family emergencies that were more important and more urgent that he had to attend to. To make the long story short, up until now, the said internet-based business is not yet operational since he failed to focus on establishing partnerships with bigger IATA-certified Travel Agencies and he failed to establish internet presence (no website yet). Can I please seek for your advise on the following questions:
1. Do we need to file tax returns even if the business is not yet operational since the date of registration? Have we violated any BIR rulings in this case? We have not filed any tax returns since then. What can you suggest for us to do in this case?
2. We also received a letter from Pag-ibig/SSS informing us to remit the SSS contributions for employees and employers of the company. Would you suggest that we pay for the employer’s contributions since he has no (and never had any) employees?

1) yes, even if there is no operation. if he is vat registered, he should be making monthly reports
2) you can write a letter to them that it is not operational.

Thank you, attyLLL, for accommodating my questions.

His is registered for percentage tax only. We have not submitted any reports nor filled up any forms since the completion of the business registration in DTI and BIR in Feb2011. Can we still resolve this by late-filing (even with penalties imposed on us)?

yes, you can still fix it.

I got a friend who registered for non-VAT way back 2000 and he only filed for an ITR once since he stopped his business operation because he doesn't have enough time. However, he never filed for non-operation. What should he do now? It's already 2013 and he knows that there's a lot of paperwork to do but he's trying to fix everything to get back on this business.

i have a friend who registered a business in the year 2005, she have DTI, Barangay and Mayor's permit, but her business, never opened or operated, what does she have to do? it was never registered to BIR.

i have a friend who registered a business last 2005, she registered to DTI, Barangay and have Mayor's permit, but it did not open or been operational. what should my friend do?

do to shut it down?