Amending RMC No. 32-2021 on Standard Guidelines and Mandatory Requirements for Processing and Issuances of TCC for GOCCs on Application for Interim Performance-Based Bonus

March 28, 2022 REVENUE MEMORANDUM CIRCULAR NO. 67-2022 SUBJECT : Amending Certain Portions of RMC No. 32-2021 on the Standard Guidelines and Mandatory Requirements for the Processing and Issuances of Tax Clearance Certificate for Government-Owned or Controlled Corporations Relative to the Application for Interim Performance-Based Bonus TO : All Internal Revenue Officers, Employees and Others Concerned I. OBJECTIVES: This Circular is hereby issued to amend portions of Revenue Memorandum Circular (RMC) No. 32-2021 to include certain process under Large Taxpayer Service, verification in the Regional Collection Division for any outstanding liabilities, and enhance the requirements and prescribed format indicated in the aforesaid issuance. II. GENERAL POLICIES: xxx xxx xxx 3. Tax Compliance Verification Sheet for Government-Owned or Controlled Corporation (TCVS-GOCC) shall be requested by the ARMD to the following Offices: a. Concerned Revenue District Office (RDO) for non-large taxpayers; b. Large Taxpayers Assistance Division (LTAD) and Large Taxpayers Document Processing and Quality Assurance Division (LTDPQAD) for regular large taxpayers; c. Excise Large Taxpayers Regulatory Division (ELTRD) and LTDPQAD for excise large taxpayers; d. LT Division-Cebu for large taxpayers registered under RDO No. 123; and e. LT Division-Davao for large taxpayers registered under RDO No. 127. The TCVS-GOCC shall be requested thru the Head of Office's official e-mail address with the prescribed format subject of the email as ARMD_Request for TCVS-GOCC_PBB Claim Period . 4. Requests for TCVS-GOCC shall be processed by the concerned Office enumerated above and a scanned copy of the issued TCVS-GOCC shall be sent back to [emailprotected] within twenty-four (24) hours from the receipt of request. 5. The attached Annex "A" of this circular is the prescribed format in the issuance of TCVS-GOCC with a one (1) month validity period from date of issuance, unless sooner revoked for valid reasons. Series in the TCC Number shall start at 0001 every year. 6. The prescribed criteria for the issuance of TCC-GOCC shall be observed by the taxpayer-applicant as follows: a. No unpaid Annual Registration Fee; b. No open valid "stop filer" cases; c. No outstanding AR/DA that may not have yet been reported/transmitted to the Revenue Regional Office/LTS; For applicants with outstanding AR/DA but the tax liabilities involved are subject of a pending application for compromise settlement or abatement of penalties pursuant to Section 204 of the Tax Code, as amended, a TCC-GOCC shall nevertheless be issued. Provided, that the taxpayer-applicant shall execute an "Affidavit of Undertaking" (Annex B) and has fully paid the amount offered for payment upon the application for compromise settlement or abatement of penalties. d. Not tagged as a Cannot Be Located (CBL) taxpayer. xxx xxx xxx 9. The Tax Clearance Certificate for GOCC (TCC-GOCC) or Letter of Denial for applications that are not compliant with the criteria set forth in RMC No. 32-2021 shall be signed/approved by the following BIR officials: a. Assistant Commissioner, Collection Service; or b. Head Revenue Executive Assistant, Collection Service 10. The attached "Annex C" or "Annex C.1" of this circular is the prescribed format in the issuance of TCC-GOCC with a one (1) month validity period from date of issuance, unless sooner revoked for valid reasons while "Annex D" is the prescribed format of the Letter of Denial to be issued to those that do not meet the criteria set forth in RMC No. 32-2021. xxx xxx xxx 14. Certificate on Outstanding Tax Liability/ies (COTL) shall be requested by the ARMD from the concerned Regional Collection Division for non-large taxpayers and from Large Taxpayers Collection Enforcement Division (LTCED) for large taxpayers following the provisions of Revenue Memorandum Order No. 29-2014 with the prescribed format subject of the email as Request for COTL_Taxpayer-Applicant's Name_PBB Claim Period. 15. Requests for COTL shall be processed by the concerned Regional Collection Division and LTCED and a scanned copy of the issued COTL shall be sent back to [emailprotected] within twenty-four (24) hours from the receipt of request. III. DOCUMENTARY REQUIREMENTS: 1. Duly accomplished and notarized Application Form for TCC-GOCC (Annex "E") with affixed documentary stamp or proof of payment of documentary stamp tax worth P30.00, if paid electronically. The said form shall be accomplished and signed by any person authorized through a Board Resolution. xxx xxx xxx 5. One (1) photocopy of two (2) valid Identification Cards (Company ID and any government issued ID) with three (3) specimen signatures of the Authorized Officer and the Corporate Secretary; 6. Special Power of Attorney (SPA) or Authorization Letter signed by the Authorized Officer with one (1) photocopy of two (2) valid Identification Cards (Company ID and any government issued ID) with three (3) specimen signatures of the authorized representative, applicable only upon claiming of the issued TCC-GOCC or Letter of Denial through an authorized representative ; All revenue issuances and portions thereof inconsistent herewith are hereby considered amended, modified or revoked accordingly. All internal revenue officials, employees and others concerned are hereby enjoined to be guided accordingly and give this Circular as wide publicity as possible. This Circular shall take effect immediately. CAESAR R. DULAY Commissioner of Internal Revenue By: (SGD.) MARISSA O. CABREROS Deputy Commissioner Legal Group Officer-in-Charge ANNEX A Tax Compliance Verification Sheet (For Tax Clearance Certificate for Government-Owned and -Controlled Corporation) ANNEX B REPUBLIC OF THE PHILIPPINES) QUEZON CITY, METRO MANILA) S.S. AFFIDAVIT OF UNDERTAKING I, NAME OF AUTHORIZED OFFICER , of legal age, Filipino, married, with business address at ___________________________________________, after having been duly sworn to in accordance with law, do hereby depose and state: 1. That I am the Authorized Officer of COMPANY NAME , with business address at (registered address) , registered with the Bureau of Internal Revenue (BIR) at Revenue District Office (RDO) No. __, Revenue Region No. __-(Name of Revenue Region/Large Taxpayers Service), on (Date) ; 2. That the above company is applying for issuance of Tax Clearance Certificate for Government-Owned or Controlled Corporations (TCC-GOCC) in relation to the Application for Interim Performance-Based Bonus for CY ___ with the Bureau of Internal Revenue; 3. That we have outstanding Accounts Receivable/Delinquent Account (AR/DA) in the amount of _______; 4. That one of the requirements is "No outstanding AR/DA that may not have yet been reported/transmitted to the Revenue Regional Office/LTS" for which our company's application for Compromise Settlement/Abatement of Penalties is in process; 5. That we have applied for a Compromise Settlement/Abatement of Penalties on (Date) . 6. That the offered amount for the application for Compromise Settlement/Abatement of Penalties was fully paid on (Date) in the amount of _______; 7. That the undersigned undertakes to submit the company's self-certified copy of "Certificate of Availment" in case of approved application, otherwise the company shall pay in full the total outstanding amount inclusive of delinquency penalties computed up to the time of payment, otherwise, the TCC-GOCC shall be revoked, if the disapproval is within the period of the Certificate's validity or denied for the company's succeeding applications; and 8. That this affidavit is executed in order to attest to the truthfulness of the foregoing narration of facts in compliance with the requirements of the BIR for the issuance of BIR-TOCC with pending application for Compromise Settlement or Abatement of Penalties and for whatever legal intents and purposes it may serve. IN WITNESS HEREOF , I am affixing my signature this ______ day of ______ 20__ in Quezon City, Metro Manila. ___________ NAME Affiant SUBSCRIBED AND SWORN TO BEFORE ME , this _____ day of _____ 20__ at _____________, ___________, Philippines. Affiant Exhibited to me his Identification Card No. _______ issued at __________ on ________. Doc. No. __ Book No. __ Page No. __ Series of 20__ ANNEX C Tax Clearance Certificate (For Governance Commission for Government-Owned or -Controlled Corporations) ANNEX C.1 Tax Clearance Certificate (For Governance Commission for Government-Owned or -Controlled Corporations) ANNEX D Letter of Denial Date TAXPAYER'S REGISTERED NAME TIN 000-000-000-000 Address Dear Sir/Madam: This refers to your application for the issuance of Tax Clearance Certificate for Government-Owned or Controlled Corporation (TCC-GOCC) in connection with the application for Performance-Based Bonus (PBB) for CY ____, received by this Office. Relative thereto, we regret to inform you that your application did not satisfy the criteria set forth in Revenue Memorandum Circular (RMC) No. 32-2021, as amended, thus your request for the aforesaid certificate cannot be granted accordingly due to the following reason/s: [ ] No Annual Registration Fee for taxable year ______ [ ] With open stop-filer cases per Certificate on Outstanding Tax Liabilities issued by ______ [ ] Tagged as Cannot be Located taxpayer [ ] With outstanding tax liabilities with the following details: Assessment Number Taxable Year/ Return Period Tax type Amount (Php) Remarks In view thereof, you may however, reapply for TCC-GOCC provided that you fully comply with the criteria set forth in the aforesaid RMC, as amended. Further, you may coordinate with the Name of Concerned Office for any question or clarification on the abovementioned reason/s of denial. For your information and guidance. Very truly yours, NAME OF SIGNATORY Assistant Commissioner Collection Service ANNEX E Sworn Application for Tax Clearance Certificate for GOCC