Securing tax clearance with BIR

Under the BIR Revenue Memorandum Order (RMO) 46-2018, all prospective government bidders (individuals, partnerships, corporations, cooperatives, associations, whether taxable or non-taxable), except Non-Resident Foreign Corporation (NRFC), Non-Resident Alien Not Engaged in Trade or Business (NRA-NETB) and large taxpayers, are required to secure first the Tax Compliance Verification Sheet (TCVS) from the Collection Section of the Revenue District Office (RDO) where the taxpayer-applicant is currently and duly registered. Before the issuance of TCVS and TCC, all of the following criteria must be satisfied first:

  • No unpaid annual registration fee (ARF).
  • No open valid cases “stop-filer”.
  • For those with previously issued TCC for Bidding Purposes, they must be a regular user of the BIR’s Electronic Filing and Payment System (eFPS) from the time of enrollment up to the time of filing of the renewal of TCC. For new applicants, submission of the latest income tax and business tax returns not filed and paid through the Bureau’s eFPS shall suffice.
  • Not tagged as “Cannot Be Located (CBL)” taxpayer.
  • No Accounts Receivable/Delinquent. However, applicants with delinquent accounts may still be issued TCC for bidding purposes, provided the tax liabilities involved were the subject of a pending application/s for compromise settlement and/or abatement of penalties pursuant to Section 204 of the Tax Code. Provided that the applicant has fully paid the amount offered for payment upon filing of the application for compromise settlement or abatement of penalties.
  • No pending criminal information filed in any court of competent jurisdiction arising from any tax or tax-related cases.

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