revenue_memorandum_order RMO No. 62-2016RMO No. 62-2016 2016-11-09

RMO No. 62-2016 — Provides the policies in the issuance of BIR Tax Clearances required for securing NBI clearance

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

November 8, 2016

REVENUE MEMORANDUM ORDER NO. 6 2- 7C/4

SuBJECT : Tax Clearances Reguired for National Bureau Investigation Purposes

TO : All Internal Revenue Officers and Qthers Concerned

This Order is issued to facilitate the issuance of BIR Tax Clearances required for securing ciearance from the National Bureau of investigation.

For applicants with delinquent accounts but the tax liabilities involved were the subiect of a pending application for compromise settlement or abatement of penalties pursuant to Section 204 of fne Ia COG amended, a Tax Clearance shall nevertheless be issued. Providec offered for payment 1D0r d, however, that the applicant has fully paid the amount settlement or abatement of penalties. In cases where TFEEE tidity period of the Tax Ciearance theapplication +0 0 NaS denied by the National/Regional Evaluation Boar ase may be. the taxpaver applicant shail be notified of st will be given a period of thirty (30) days within which to fully settle t otherwise.the tax clearance issued to him shall be revoked. No Tax Clearance such time that the tax liabilities have already been fully settled. shall be issued to the appiicant until

This Order shali take effect immediately.

BUREAU OF INTERNAL REVENUE FECORUS MGT. DIVISION NOV 0 9 2015 3:01PM. Commissioner of internal Revenue CAESAR R. DULAY 001935

RECEIVED

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