RMC No. 74-2016 — Streamlines the requirements and process in issuing Tax Clearances required under Executive Order No. 398
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION G: 3D AM: JUL 1 4 2016 /-4 iegA
RECEIVED
Ju|y 13, 2016
revenue memorandum circular no. M4- 30/L
SUBJECT STREAMLINING REQUIREMENtS ANd PROCESS IN ISSUING TAX CLEARANCES REQUIRED UNDER EXECUTIVE ORDER No. 398.
TO All Internal Revenue Officers and Others Concerned
SECTION 1. OBJECTIVE.- This Circular is being issued in order to streamline the reguirements and the process in issuing Tax Clearances required under Executive Order No. 398.
SECTION 2. GENERAL PrOVISIONS.-
a) The Tax Clearance shall be processed and released within two (2) working days from the submission of the complete documents.
b) The following are the documentary requirements necessary to support the application of the tax clearance:
b.i) Duly accomplished and notarized application form with two
'b.3) Delinquency Verification issued by concerned LTS or b.2) Print-out of Certification fee paid thru the BIR's (2) pieces (oose Documentary Stamp Tax; National/Regional Offices with a validity period of one (1) payment confirmation; and month from the date of issue. electronic Filing and Payment System (eFPS), with
of the application by the taxpayer. concerned BIR Offices within twenty four (24) hours from filing The Delinquency Verification shall be issued by the
VA
c) The criteria for approving applications for Tax Ciearance shall be
governed by the provisions of existing issuances on the matter.
contrary herewith are hereby amended, modified or revoked accordingly. SECTION 3. REPEALING CLAUSE.-- All existing issuances which are
This Order shall take effect immediately
Commissioner of Internal Revenue CAESAR R. DULAY
000045
BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION JUL 1 4 2016 9:S0 A.M. ba
RECEIV'ED
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