RMO No. 56-2016 — Further amends the policies, guidelines and procedures in the application and processing of Bureau of Internal Revenue Importer's Clearance Certificate (ICC) and Broker's Clearance Certificate (BCC)

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE EUREAU OF INTERNAL REVENUF RECORDS MGT.DIVISION RECEYVED SEP 2 2016 4 5:D2"PM Upga

August 31,2016

REVENUE MEMORANDUM ORDER NO._5(0 - 20/6

SUBJECT : Further Amending the Policies, Guidelines and Procedures In the Application and Processing of Bureau of internal Revenue Importer's Clearance Certificate (ICC) and Broker's Clearance Certificate (BCC).

TO : All Internal Revenue Officers and Others Concerned.

OBJECTIVES. ---This Order is issued to amend the guidelines for securing BIR

dealing with legitimate importers and brokers and at the same time to further Certificate (BIR BCC) to protect the interests of the public by ensuring that they are Importers Clearance Certificate (BiR-ICC) and BiR Customs Brokers Clearance

streamline the application process

H GeNeral PRoViSionS.---

1. The Importer's Clearance Certificate (ICC) and Broker's Clearance Certificate (BCC) shall be filed with the Accounts Receivabie Monitoring Division (ARMD) at the BIR National Office and shall be processed and released within

five (5) working days from the submission of the complete documents.

2. The following are the revised documentary requirements that shall be submitted by the applicant for the issuance of BIR iCC or BIR BCC, as the case may be:

For Importers:

A. Individuais

a.1) Duly accomplished and notarized applications formi

a.2) Valid National Bureau of Investigation (NBI) Clearance:

a.3) Certified True Copy of Latest Mayor's Business Permit:

a.4) Proof of ownership/lawful occupancy of principal place/head office of

telephone line): business: i.e. photocopy of latest utility bills (electric, water or fixed

a.5) Delinquency Verification issued by the concerned LTS or National/Regional

Offices with a validity period of one (1) month from the date of issue.

The Delinquency Verification shall be issued by the concerned BIR Offices within twenty-four (24) hours from filing of the application by the taxpayer: and

a.6) Notarized Certificate of Authority authorizing the designated representative

to file the application for BIR-ICC which shall contain the specimen signature of the said representative, with photocopies of valid government- issued identification cards of both the representative and the individual taxpayer applicant.

B. Non-individuals/Corporations

b.1) Duly accomplished and notarized applications form:

b.2) Certified True Copy of Latest Mayor's Business Permit:

b.3) Proof of ownership/lawful occupancy of principal place/head office of business, i.e. photocopy of latest utility bills (electric, water or fixed telephone line):

b.4) Delinquency Verification issued by the concerned LTS or National/Regional

Offices with a validity period of one (1) month from the date of issue

The Delinquency Verification shall be issued by the concerned BIR Offices within twenty four (24) hours from filing of the application by the taxpayer;

b.5) Certificate of Good Standing issued by Securities and Exchange Commission/Cooperative Development Authority/ National Electrification

Administration; and

b.6) Original copy of Secretary's Certificate certifying that a Board Resolution

was passed authorizing a responsible officer1 to sign application form together with his specimen signature, picture and photocopy of valid government- issued Identification Card.

BUREAU OF INTERNAL REVENIE RECORDS MGT. DIVISION SEP 0 2 2016 5: 02 WP.M

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1 See item i1- General Provisions number 3 RECFIFH

For Customs Broker:

A. Individuals

a.1) Duly accomplished and notarized applications form:

a.2) Valid NBI Clearance:

a.3) Certified True Copy of Latest Mayor's Business Permit

a.4) Proof of ownership/lawful occupancy of principal place/head office of

telephone line): business and photocopy of latest utility bills (electric, water or fixed

a.5) Delinquency Verification issued by the concerned LTS or National/Regional

Offices with a validity period of one (1) month from the date of issue

The Delinquency Verification shall be issued by the concerned BIR Offices within twenty-four (24) hours from filing of the application by the taxpayer.

a.6) Photocopy of the identification card as customs broker2 together with the

Commissions; and Certification of Good Standing issued by the Professional Regulations

a.7) Notarized Certificate of Authority authorizing the designated representative to file the application for BIR-ICC which shall contain the specimen signature of the said representative, with photocopies of valid government- issued identification cards of both the representative and the individual taxpayer

applicant.

B. Non-Individual/ Corporations

b.1) Duly accomplished and notarized applications form;

b.2) List of broker-employees/ broker-representatives with photocopy of the identification card as customs broker3 together with the Certificate of Good

Standing issued by the Professional Commission;

2 Original document must be presented for validation 3 Original document must be presented for validation RECORDS MCT DVSION BUREAU OF INTERNAL REVENUE SEP 0 2 206 502PM.

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b.3) Certified True Copy of Latest Mayor's Business Permit;

b.4) Proof of ownership/lawful occupancy of principal place/head office of

business, i.e. photocopy of latest utility bills (electric, water or fixed telephone line):

b.5) Delinquency Verification issued by the concerned LTS or National/Regional Offices with a validity period of one (1) month from the date of issue

The Delinquency Verification shall be issued by the concerned BIR Offices within twenty four (24) hours from filing of the application by the taxpayer:

b.6) Certificate of Good Standing issued by SEC; and

b.7) Original copy of Secretary's Certificate certifying that a Board Resolution

was passed authorizing a responsible officer4 to sign application form together with his specimen signature, picture and photocopy of valid government-issued Identification Card.

The documents to be attached to the application form must be placed in a folder. accurately labeiled and seguentially filed in the same order as they appear in the Checklisi in order to facilitate the verification of the documentary requirements being submitted.

The applicant has an option to submit the application form and its attachments personally or via courier addressed to ARMD Tax Clearance Section with prepaid envelope for the reply

Any misrepresentation on the submitted documents in support of the application for BIR ICC/ BIR BCC shall cause its outright denial or the immediate revocation of the any issued BIR-ICC/B!R-BCC

3. The following are allowed to accomplish the application for BiR ICC or BIR BCC:

Partnership Individual Corporation/Cooperative Any of the key officers/Board members (e.g. applicant Any of the partners Individual applicant himself/herself Operating Officer, Executive Vice President. President, Chief Executive Officer. Chief Treasurer, Vice President, General Manager. AUTHORIZED PERSON/S

as indicated in the latest General information

BUREAU OF INTERNAL REVEIYT

4 See item i1- General Provisions number 3 RECORDS MGT. DIVSISN SEP 0 2 2016 5:02P.M

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Board, as evidenced by a Board of Resolution Sheet filed with the SEC authorized by the

Branch of a Foreign Corporation duly certified by the Corporate Secretary Country Representative Country Manager Country Director

4 The BiR shall only issue BIR-ICC/BIR-BCC to the applicants who satisfy the

following criteria:

a Compliant in the payment of the annual registration fee, in bookkeeping and

invoicing reguirements and in the submission of annual information returns (e.g.. SLsp submission for the last eight quarters, alphabetical list of immediately preceding calendar years); employees/payees subjected to withholding tax for the last two (2)

b. No valid open "stop-filer" cases:

c. A regular user of the BIR's Electronic Filing and Payment System (eFPS);

enrollment to the BIR's eFPs facility. For newly registered taxpayers, it is sufficient that they have an activated

d. No delinguent account.

For purposes of this Order, delinquent account shall refer to the outstanding tax liabilities arising either from self-assessed taxes or as a result of an audit or third party information through the issuance of an assessment notice which was not validly protested within the prescribed period.

For applicants with delinquent accounts but the tax liabilities involved were the subject of a pending application for compromise settlement or abatement of penalties pursuant to Section 204 of the Tax Code, as amended, a BIR ICC/BCC shall nevertheless be issued: Provided, however, that the applicant has fully paid the amount offered for payment upon the application for compromise settlement or abatement of penalties.

In cases where during the three (3) year validity period of the BIR ICC/BCC. the application for compromise settlement/abatement was denied by the National/Regional Evaluation Board/Commissioner, as the case may be, the taxpayer-applicant shall be notified of such denial. The taxpayer will be given a period of thirty (30) days within which to fully settle the unpaid tax liabilities: otherwise, the BIR ICC/BCC issued to him shail be immediately revoked; and

e. Applicant should not have been tagged as a "Cannot be Located" taxpayer.

RECORDS MGT.DINISICN PTEIU OF INTERNAL FI SEP 0 2 2016 i02AM

5. The re-application of importers/brokers whose BIR-ICC/BIR-BCC has been revoked may be allowed, provided that the circumstances which led to the

revocation are no longer existing.

I REPEALInG CLAUSE

All issuances which are inconsistent herewith are hereby modified, amended or repealed accordingly

IV. EFFECTIVITY

This Order takes effect immediately

Caesar r. dulay Commissioner of Internal Revenue

EIREAJ OF INTERNAL FEVENUE RECORS MGT. DTSICN SEP 0`2 2016 5:D2P. M UMAA It 001078

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