RMO No. 42-2018 — Amends certain portion of RMO No. 29-2014 relative to the prescribed uniform format and procedures for the issuance of Certifications on the Existence of Outstanding Tax Liabilities of Taxpayers Digest | Full Text

REPUBLIC OF THE PHILIPPINES lo : 91 A.u. DEPARTMENT OF FINANCE SEP 12 BUREAU OF INTERNAL REVENUE Quezon City SUBJECT .luly 19. 201 8 TO REVENUE MEMoRANDUM oRDER No. 4 n- LDlg Amending Certain Portion of RMO No. 29-2014 relative to the Prescribed Uniform Format and Procedures for the Issuance of Certifications on the Existence of Outstanding Tax Liabilities of Taxpayers All Internal Revenue Jfficials and Others Concerned In order to align the validity period of the Certification on the Existence of Oui.standing Tax Liability/ies of Taxpayer and the Certification on the Status of Cases Pending Legai cr .Tudicial Resolution with the ninety (90) day period prescribed within which to process all applications for VAT refund pursuant to Republic Act No. 10963, otherr.vise known as the "Tax Refbrm for Acceleration and Inclusion (TRAIN) Law''. RMO No. 29-2014 dated July 25" 2014 is hereby amended as follows: .OI. POLICIES AND GUIDELINES This Order is hereby issued in order to prescribe the uniform inter-office Request for and Certification on the Existence of Outstanding Tax Liabilitl,,/is5 6f Taxpayer and Certification on the Status of Cases Pending Legal or .Tudicial Resolution thereof for purposes of satisfling the requirements prescribed under all existing revenue regulations. rules and procedures (e.g., payment of tax refund. participation in government bidding, utilization/revalidation/cash conversion of Tax Credit Certificates. etc.), including the procedures for the issuance thereor". The foliowing policies and guidelines shall be observed: xxx xxx XXX 5. Tl-re certifications issued b), all concerned revenue offices pertaining to taxpa).er's claim for VAT refund shall be valid for six (6) months fiom date of issue. whereas other certifications in relation to the existence of outstandinq tax liabilities of taxpayers that do not fali under the same purpose shali be valid onl)' fbr one ( 1) month from date of issue, Provided. however. that the foregoing requiremettts shal1 not appl)' to cerlifications requested by and issued directl-v to taxpa,vers or other otllces outside this Bureau." xxx

All revenue issuances or portions thereof which are inconsistent herewith are hereby amended, modified or repealed accordingly. This Order shall take effect immediately. jYo\^A\a?-a CAESAR R. DULAY Commissioner of Internal Revenue J4- 019552 /0 ;3e A.u, RHCogDs mei oivrsroru