To which entity must a quarterly list of approved or registered Customs Brokers be transmitted for post-registration validation of tax compliance?

The correct answer is the Bureau of Internal Revenue (BIR) because this agency is responsible for tax administration in many jurisdictions, including the validation of tax compliance of various entities involved in trade, including Customs Brokers. Regular updates and lists ensure that the registered Customs Brokers are compliant with tax obligations, which is crucial for maintaining the integrity of the customs process and preventing tax evasion.

The BIR plays a significant role in monitoring the financial activities of brokers to ensure they are adhering to the necessary tax laws and regulations. By transmitting the list to the BIR, it facilitates the cross-checking of these brokers against tax records, thereby enabling effective regulation and compliance.

Other entities listed may have roles in business registration or trade facilitation, but they do not serve the specific purpose of validating tax compliance in relation to Customs Brokers as the BIR does. Their functions are either broader in scope or focused on different aspects of commerce rather than the specific compliance issues related to taxation.