Clarification: BIR Registration 30 days rule for Business Permit

So I am starting an online business (sole proprietor) with a Manila Business permit that was released on May 28 2015 registered at my rented residential condo. Will I be penalized by BIR if I don't register my online business within 30 days? Due date is June 27, correct? I do not have any sales yet since I need the BIR to get a importer license from the Burea of Custom to import the products. I've decided Makati would be the best place for my online startup and for this reason I would like to close my Manila Business Permit. I am aware Im still liable to pay taxes for the Mayor's permit in Manila. If I go beyond 30 days and closed Mayor's permit in Manila Cityhall after June 27, will i still be penalized with BIR if I open a Makati Mayors permit? Thanks.

I don't know of that,
but don't you fullfil the demands to be aproved as BMBE (=Barangay Micro Business Enterprice) ? (It's applied and decided localy.)
If so you don't need to pay any INCOME tax (but the other taxes are same). But BMBE businesses need to be registered to BIR anyway, so they know NOT to demand income tax from you