RMC No. 76-2026 — Availability of the BIR Electronic Tax Clearance System (eTCS) for Taxpayer-Applicants Registered under Revenue Region (RR) No. 1 - Ilocos Region, RR No. 2 - Cordillera Administrative Region, RR No. 3 - Cagayan Valley, RR No. 4 - Central Luzon, RR No. 5 - CaMaNaVa and Bulacan, RR No. 6 - City of Manila and Palawan, RR No. 9A - CaBaMiRo, RR No. 9B - LaQueMar, RR No. 10 - Bicol Reg

BUREAU OF INTERNAL REVENUE REPUBLICOF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Quezon City PILIPINAS BAGONG

Bringing In Revenues for Nation-Building

JUL 0 9 2026

REVENUE MEMORANDUM CIRCULAR NO 076-2026

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

BURFAU CORDS MANAGEMENT DIVISION 00000402 INTERNALREVENLI for Taxpayer-Applicants Registered under Revenue Region RR No. 4-Central Luzon,RR No.5 - CaMaNaVa and Bulacan, RR No.9B - LaQueMar, RR No.10 -Bicol Region,l (RR) No.1-Ilocos Region,RR No.2-Cordillera Administrative Region, RR No. 3 - Cagayan Valley RR No.6-City of Manila and Palawan,RR No.9A-CaBaMiRo

RR No. 11 --Western Visayas Region, RR No. 12 -- Negros Island JUL 0 9 2026 I RR No. 14 -- Eastern Visayas Region, RR No. 15 -- Zamboanga Region,RR No.13 -Central Visayas Region Peninsula and Tawi-Tawi,RR No.16 - Northern Mindanao ADMINUNIT-1 TIME 2.2im RR No.17-Caraga Region,RR No.18-South Central Mindanao and RR No.19 - Davao Region

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

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

Revenue Region (RR) No. 1 - Ilocos Region, RR No. 2 - Cordillera Administrative Tax Clearance System eTCS allowing the taxpayer-applicants registered under Region,RR No. 3 - Cagayan Valley,RR No. 4 -Central Luzon,RR No.5 -CaMaNaVa and Bulacan,RR No.6-City of Manila and Palawan,RR No.9A-CaBaMiRo,RR No. 9B- LaQueMar,RR No.10 -Bicol Region,RR No.11-Western Visayas Region,RR No.12 - Negros Island Region, RR No.13 - Central Visayas Region, RR No.14- Eastern Visayas Region, RR No.15 -Zamboanga Peninsula and Tawi-Tawi, RR No. 16 - Northern Mindanao, RR No.17 - Caraga Region, RR No.18 - South Central Mindanao and RR No. 19 - Davao Region, to use/access it through the Bureau of Internal Revenue (BIR) website (www.bir.gov.ph) under the eServices icon"eTCS"

taxpayer experience and innovating BIR service processes, eTCS is developed as a In line with the Bureau's Digital Transformation (DX) Roadmap on elevating

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pay, and receive Tax Clearance Certificate (TCC). web-based system that provides a facility for taxpayer-applicants to conveniently file

The TCC types and purposes covered by the eTCS for the nationwide implementation are the following:

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):

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

2.1 Philippine National Police (PNP) Supervisory Office for 2.2 Promotion/Confirmation of Appointment for Military Security and Investigation Agencies (SOSIA) Requirement;

personnel/Government Officials (except Cabinet Members

2.3 Accreditation (except importer/customs broker); 2.4 Collection Purposes; 2.5 Land Transportation Franchising and Regulatory Board and Department of Foreign Affairs (DFA) Appointees)

(LTFRB) Requirements for renewal of Franchise; 2.6 Bank Loans; 2.7 Government Agency Requirements;and 2.8 Others (except for Bidding Purposes, Accreditation of importers and custom brokers, sale/transfer of stocks or real

properties, and approval of sale/transfer of Certificate of Public Convenience)

3.Tax Compliance Verification Certificate (TCVC

@BUREAU OFINTERNAL REVENUE 00000402 MENTDIVISION The TCVC is a pre-requisite and one of the documentary requirements in applying for a TCBP to be secured by all

BY ADMINUNIT2:21m JUL 0 9 2026 G TIME Collection Section of the concerned Revenue District Office Foreign Corporation (NRFC), Non-Resident Alien not engaged in trade or business (NRANETB), and Large Taxpayers] from the prospective government bidders [except for Non-Resident (RDO) where the taxpayer is registered.

N

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4.Delinquency Verification Report (DVR

The DVR is a pre-requisite and one of the documentary requirements in applying for a TCGP to be secured by the taxpayer-applicant from the Collection Section of the concerned RDO where the taxpayer is registered.

The functionalities and objectives of the eTCS front office are the following:

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

and 6. Download and access TCC

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

00000402 CHARLITO MARTIN R.MENDOZA misdionentodInternal Re enue

J-4 BUREAU OFINTERNALREVENUE JUL 0 9 2026 TDIVSION (per RSO/DPO No._RDA6 37-202c Date of Signing_07-08-20 Strategic Reforms Group Officer-in-Charge Deputy Cbmmissioner 1ARISSA.ICABRERO5,CES

ADMIN UNIT- M 2:21Pm 000004

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