Closed homestay/abnb registered to bir, but not filed closure to bir

So as title says, my father owned an airbnb sa province, but pandemic happened. May nabasa kasi ako na dapat ifile pa dn ang closure ng business. So aun 2025 na ndi na nya inasikaso and may balak na sya mag abroad pa US, what would be d consequence? Ako nlng ksi maiiwan sa ph and ung property nmin sa metro manila if ever, and ung property (airbnb) sa province up for sale.