RR No. 18-2018 — Amends specific provisions of RR No. 8-2016 particularly certain guidelines on the processing of applications for Tax Clearance for bidding purposes (Published in Manila Bulletin on August 6, 2018) Digest | Full Text

,REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE June 5, 201 8 JLLOIS REVENUE REGULAfloNs No. SUBJECT Amending Specific Provisions of Revenue Regulations No. 8-2016 TO Particularly Gertain Guidelines on the Processing of Applications for Tax Clearance for Bidding Purposes All lnternalRevenue Officers and Others Concerned - SEC. 1. SCOPE AND OBJECTIVES. Pursuant to Sections 7(a) and 244 of the National lnternal Revenue Code of 1997, as amended, these regulations are hereby promulgated for the purpose of amending certain provisions of Revenue Regulations (RR) No. 8-2016, by changing certain guidelines and policies in the processing and issuance of Tax Clearance for bidding purposes. This is in line with the Bureau's objective of extending utmost and unequivocal service to its stakeholders pursuant to its commitment to the mechanisms of "Ease of Doing Business" in this country to enable the taxpayers cope with the ever changing dynamics and demands of the business community for the benefit of the the Bureau and the taxpayers. SEC. 2. AMENDMENT. - ltems 4.4.1 and 4.a.2 @) of RR No. 8-2016 shail be amended to read, respectively, as follows: "4.4.1 All applications for the issuance of Tax Clearance in accordance with the reouirements under RA No, 9184 and EO No. 398 shall be manuallv filed with the Collection Division of the Revenue Reoional Office where the taxpaver or partnership/ccrocration is currently and dulv reoistered or with the concerned office under the Laroe Taxpayers service if the taxoayer is classified as Larqe taxpaver, until such time that an on-line aoolication for this purpose has been made available for use of prospective_bidders." "4 4.2 xxx xxx xxx c. For those with or_eviouslv issued Tax Clearance for biddinq Durposes, the requested Tax Clearance shall onlv be issued if thev are found to be reqular eFPS users from the time of enrollment uo to the time of filino of application. The reqular usaqe of eFPS shall not applv f

rrl to new applicants. The submission of the new applicant's latest income tax and business tax returns not filed and paid throuqh the Bureau's eFPS shall suffice. " SEC. 3. REPEALING CLAUSE. - All existing rules and regulations, revenue issuances, memoranda, rulings or parts thereof, which are contrary to or incorsistent with the provisions hereof are hereby amended, modifled or repealed accordingly. SEC. 4. EFFECTIVITY. - The provisions of these Regulations shall take effect fifteen (15) days after publication in any newspaper of general circulation. Recommend i ng Approval : CAhLOS G. DOMINGUEZ Secretary of Finance rffio^^Xhl JUL 2 ? 2010 CAESAR R. DULAY Commissioner of lnternal Revenue | , :l ilt , ' .':r'll, !?.'' tir-:'ri.rl: 019241