RMC No. 52-2024 — Availability of the BIR Electronic Tax Clearance System (eTCS) for taxpayer-applicants registered under Revenue Region No. 8A – Makati City as the pilot region

C DUREAU OF INTERNAL REVENU

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City RECORDS MGT'DIVISION NnNtit I10:10 A 9 TCJ7 APR O8 78?4

March 08, 2024

REVENUE MEMORANDUM CIRCULAR NO. _5 2 - 2024

SUBJECT Availability of the BIR Electronic Tax Clearance System (eTCS)

for Taxpayer-Applicants Registered under Revenue Region No. 8A-Makati City as the Pilot Region

TO Others Concerned All Internal Revenue Officials and Employees, and All

This Circular is being issued to disseminate the availability of the BIR Electronic

Revenue Region No. 8A-Makati City being the Pilot Region to use/access it through the Bureau of Internal Revenue (BIR) website (www.bir. gov.ph) under the eServices icon "eTCS" Tax Clearance System (eTCS) allowing the taxpayer-applicants registered under

pay, and receive Tax Clearance Certificate (TCC). taxpayer experience and innovating BIR service processes, eTCS is developed as a web-based system that provides a facility for taxpayer-applicants to conveniently file, In line with the Bureau's Digital Transformation (DX) Roadmap on elevating

following: The TCC types and purposes covered by the eTCS for the pilot rollout are the

1. Tax Clearance for Bidding Purposes (TCBP) For Non-Large Taxpayers;

The TCBP is issued to individual/non-individual taxpayers who government in the procurement of goods and/or services pursuant to Executive Order No. 398. intend to enter into or participate in a contract with the

2.Tax Clearance for General Purposes (TCGP):

2.1 Philippine National Police (PNP) Supervisory Office for Security and Investigation Agencies (SOSIA) Requirement;

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2.2 Promotion/Confirmation of Appointment for Military

personnel/Government Officials (except Cabinet Members and Department of Foreign Affairs (DFA) Appointees); 2.3 Accreditation (except importer/customs broker); 2.4 Collection Purposes;

2.6 Bank Loans; 2.5 Land Transportation Franchising and Regulatory Board (LTFRB) Requirements for renewal of Franchise;

2.8 Others (except for Bidding Purposes, Accreditation of 2.7 Government Agency Requirements; and

importers and custom brokers, sale/transfer of stocks or real properties, and approval of sale/transfer of Certificate of Public Convenience)

The TCGP is issued to taxpayer certifying that he/she/it is tax compliant and has no outstanding tax liability within the Bureau, for purposes mentioned above.

3. Tax Compliance Verification Certificate (TCVC)

The TCVC is a pre-requisite and one of the documentary requirements in applying for a TCBP to be secured by all prospective government bidders [except for Non-Resident Foreign Corporation (NRFC), Non-Resident Alien not engaged in trade or business (NRANETB), and Large Taxpayers] from the Collection Section of the concerned Revenue District Office (RDO) where the taxpayer is registered.

4.Delinquency Verification Report (DVR)

requirements in applying for a TCGP to be secured by the The DVR is a pre-requisite and one of the documentary

RDO where the taxpayer is registered. taxpayer-applicant from the Collection Section of the concerned

The objectives of the eTCS front office are the following:

2. View & submit documentary requirements; 3. Monitor submission progress; 1. Secure login and registration process; 4. Apply for tax clearance seamlessly: 5. Secured and effortless payment of Certification and Doc Stamp Fees

and 6.Download and access TCC BUREAU OF INTERNAL REVENUE enti

2P RECORDS MG1.DIVISION CUT0 {0:20ky sPR b8 7!24 L

User's Manual which can be accessed through eTCS homepage. All taxpayer-applicants who intend to apply for a TCC shall be guided by a

All concerned revenue officials, employees and others concerned are hereby enjoined to give this Circular as wide publicity as possible

ROME( AA GU, JR.

Fissioner of Internal Revenue

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BUREAU OF THTERNAL REVENUE dntTTTN

RECORDS MGT.IDIVISION GOG7 I10.20 hm 4 PR CH 7124

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