Further Amending Certain Provisions of RMO No. 10-2014, as Amended by RMO No. 33-2014

December 19, 2014 REVENUE MEMORANDUM ORDER NO. 001-15 SUBJECT : Further Amending Certain Provisions of RMO No. 10-2014, as Amended by RMO No. 33-2014 TO : All Internal Revenue Officers and Others Concerned I. Objectives. This Order is issued to: 1. Amend certain policies, guidelines and procedures in the application and issuance of Importer's Clearance Certificate (ICC)/Broker's Clearance Certificate (BCC) relative to the accreditation of Importers and Customs Brokers for purposes of expediting the processing thereof; and 2. Amend the required documents to be submitted by applicants securing ICC/BCC from the BIR for accreditation purposes with the Bureau of Customs (BOC). II. Amendments. A. For prospective applicants : 1. The following documents are no longer required upon filing of the application for ICC/BCC: a. Certified copy of the Certificate of Registration (COR) issued by the Bureau; and b. Certified true copy of SEC Registration and Articles of Incorporation. 2. In addition to the documentary requirements that need to be submitted by applicants securing ICC/BCC as specified under Revenue Memorandum Order No. 10-2014, except documents mentioned in the preceding item, the following must already be duly attached upon filing of the duly accomplished application form: a. Certification following the attached format (Annex "A") issued by the concerned Revenue District Officer/Head of office having jurisdiction over the applicant's registered address; b. Certification following the attached format (Annex "B") from the concerned chief of the Regional Legal Division that the applicant has no pending criminal charges; IHCSET c. Certification following the attached format (Annex "C") from the concerned chief of the Regional Collection Division that the applicant has no delinquent account; d. Certification that the applicant has no listed tax liability with the Accounts Receivable Monitoring Division (ARMD) (Annex D) ; e. Certification following the attached format (Annex "E") from the Chief, Audit Information, Tax Exemption and Incentives Division (AITEID) that the applicant has filed the requisite monthly Summary List of Sales and Purchases (SLSP)/Summary List of Importations (SLI) for the immediately preceding eight (8) taxable quarters, if applicable; and f. Certification following the attached format (Annex "F") from the Chief, Miscellaneous Operations Monitoring Division (MOMD) that the applicant had electronically filed the requisite Alphabetical List of Employees and/or Alphabetical List of Income Recipients Subjected to Creditable/Final Withholding Taxes during the last two (2) preceding years, and that the same were successfully uploaded to the Bureau's data warehouse. However, applicants which are under the Large Taxpayers Service in the national office need to secure the Certification (Annex A) from the Office of the Head Revenue Executive Assistant for LT Programs and Compliance Group, thru their respective LT Assistance Divisions ( i.e., large taxpayers under regular group must secure the same from LTAD while excise large taxpayers must secure the same from the Excise LT Regulatory Division). With respect to taxpayers under the jurisdiction of the Large Taxpayer Divisions (LTDs), the said certification must be secured from the concerned LTD Chief. 3. All concerned offices certifying applicant's compliance with the prescribed criteria must immediately send to the ARMD, on a daily basis, the list of applicants/taxpayers who were issued the aforesaid certifications, including the scanned copy/ies of the Certifications issued and the duly accomplished Tax Compliance Verification Form (Annex "A-1") that was used by the RDO/LTD/HREA-LTS as basis in the issuance of the certification prescribed in Section II.A.2.a of this Order, thru email account: [emailprotected]. 4. Applications of importers/brokers who will be found submitting to ARMD any Certification that is different from the one issued by the concerned offices shall be automatically denied. 5. Information provided in the issued certifications shall be subjected to validation by ARMD; thus, all concerned issuing offices must ensure that thorough verification has been conducted on taxpayer's tax compliance before the same are issued and used as attachment in the application for ICC/BCC. 6. The information on delinquent account/s provided by concerned offices shall at all times be subjected to further verification by the Accounts Receivable Monitoring Division (ARMD); thus, upon filing of application, verification on the existence or absence of delinquent account shall be made prior to the receipt of the application. 7. Only applications with certifications issued by concerned BIR offices that the applicant is fully compliant with all the prescribed criteria shall be accepted by the ARMD. Accordingly, applicants who were found by the concerned offices as non-compliant with the prescribed criteria shall first be required to comply thereon before the required certification is issued. B. For those who were issued Provisional ICC/BCC Importers/Brokers issued Provisional ICC/BCC are required to submit the following documents at least one month prior to the expiry of the six-month validity period of the Provisional ICC/BCC: a. Certification following the attached format (Annex A) issued by the concerned Revenue District Officer/Head of office having jurisdiction over the applicant's registered address; b. Certification following the attached format (Annex B) from the concerned chief of the Legal Division that applicant has no pending criminal charges; and c. Certification following the attached format (Annex C) from the concerned chief of the Collection Division that the applicant has no delinquent account. d. Certification that the applicant has no listed tax liability with the Accounts Receivable Monitoring Division (ARMD) (Annex D) ; and e. Certifications issued by Audit Information Tax Exemption and Incentive Division (AITEID) and/or by the Miscellaneous Operations Monitoring Division (MOMD), in the event the applicant was issued Provisional ICC/BCC on the ground that they failed to satisfy the requirement that the applicant should be compliant in the electronic submission of and the required annual information return ( e.g., alphabetical list of employees/payees subjected to withholding taxes) and/or the monthly Summary List of Sales and Purchases/Summary List of Importations, etc.) as attachments to certain tax returns, if applicable (Annexes "E" and "F") . The six-month validity period of the Provisional ICC/BCC shall no longer be extended once the aforesaid documents are not submitted, without prejudice to the refiling of another application with the ARMD once the same are already available. However, for those who will be able to submit the aforestated documents, ARMD shall immediately verify the authenticity of the said documents. If the same are found in order, a Regular ICC/BCC shall thereafter be issued and the validity thereof shall be extended to three years, counted from the date of issuance of the Provisional ICC/BCC. C. Processing Timelines of Requisite Certifications The following timelines must be observed by the following offices relative to issuance of the certifications mentioned under Sections II.A.2 and II.B of this Order: a. RDO/LTD/Concerned HREA of LTS ten (10) working days from receipt of the application; b. Regional Legal Division within three (3) working days from receipt of the application; c. Regional Collection Division within three (3) working days from receipt of the application; d. ARMD within three (3) working days from receipt of the application for Tax Delinquency Verification; and e. AITEID/MOMD within five (5) working days from receipt of the application. III. Effectivity. This Order shall take effect immediately. (SGD.) KIM S. JACINTO-HENARES Commissioner Bureau of Internal Revenue ANNEX A Certification This is to certify that _________________________________________ (name of taxpayer), with Taxpayer Identification Number _____________________ and registered address at ______________________________________________ has satisfied all the following criteria for issuance of an ________________________ pursuant to Revenue Memorandum Order No. 10-2014 dated February 10, 2014, as supplemented by RMO Nos. 22-2014 and 33-2014: 1. Existence at all times of a Head Office (HO) or principal place of business for the conduct of business operations; 2. Full compliance with all the primary and secondary registration requirements of the BIR; 3. No open "stop-filer" cases with the BIR; 4. No record of any outstanding Accounts Receivable/Delinquent Accounts with the BIR; 5. No unresolved issues arising from discrepancies in the declared income or expenses resulting from the matching of third-party information from the BIR's reconciliation Lists for Enforcement (RELIEF) System and Tax Reconciliation System (TRS), where the non-resolution thereof is attributable to the taxpayer-applicant; 6. Not tagged as a "Cannot be Located" (CBL) Taxpayer; 7. No material misrepresentation in the documents submitted in applying for accreditation; 8. Regular use of the EFPS in filing all the requisite tax returns and in the payment of the taxes due thereon or regular use of the IAF system; 9. Regular submission of the following information returns electronically: a. SLS/SLP/SLI; b. Alphabetical list of Employees; and cAIDEa c. Alphabetical list of Payees. Issued this __________ of ______________________, ______ as a requirement in securing the Importer's Clearance Certificate (ICC)/Broker's Clearance Certificate (BCC). REVENUE DISTRICT OFFICER/ CHIEF, LARGE TAXPAYERS DIVISION HEAD REVENUE EXECUTIVE ASSISTANT-LTS ANNEX A-1 Tax Compliance NAME OF TAXPAYER: _______________________________________________ TIN: _____________________________ RDO No. ________________ 1. Existence at all times of a Head Office (HO) or principal place of business for the conduct of business operations Taxpayer's registered business address is at ______________________ Verified by: ______________________________________________ 2. Full compliance with all the primary and secondary registration requirements of the BIR: Current year's ARF paid on _____________ Books of Accounts registered on _______________ ATP secured on _________________ Verified by: ______________________________________________ 3. No "stop-filer" cases with the BIR: _____ with open stop-filer cases, (indicate details and status) _________________________________________________________________________ _____ no open stop-filer cases Verified by: ________________________________________________ 4. No record of any Accounts Receivable/Delinquent Accounts with the BIR: _____ with delinquent account, details: _________________________ _____ no delinquent account Verified by: ______________________________________________ 5. No unresolved issues arising from discrepancies in the declared income or expenses resulting from the matching of third-party information from the BIR's reconciliation Lists for Enforcement (RELIEF) System and Tax Reconciliation System (TRS), where the non-resolution thereof is attributable to the taxpayer-applicant: STHAaD _____ with LN and its non-resolution is attributable to the taxpayer (indicate details) _________ _____ with LN and its non-resolution is attributable to the BIR (indicate details) _________ _____ no LN Verified by: ______________________________________________ 6. Not tagged as a "Cannot be Located" (CBL) Taxpayer: _____ tagged as CBL due to _______________________________ _____ not tagged as CBL Verified by: ______________________________________________ 7. No material misrepresentation in the documents submitted in applying for accreditation: _____ Documents submitted are authentic _____ Documents submitted are spurious (Please give details of the spurious documents) 8. Regular use of the EFPS in filing all the requisite tax returns and in the payment of the taxes due thereon or regular use of the IAF system: _____ Applicant is a user of eFPS since _______________; _____ Applicant is not yet a user of EFPS Verified by: ______________________________________________ 9. Regular submission of SLS/SLP/SLI _____ Taxpayer is compliant in the submission of SLS/SLP/SLI _____ Taxpayer is not compliant in the submission of SLS/SLP/SLI Verified by: ______________________________________________ 10. Compliant in the electronic submission of Alphabetical list of Employees/Payees: _____ Applicant is compliant and has submitted the alphalist on ______________ _____ Applicant is not compliant Verified by: ______________________________________________ I hereby certify that the above information is true and correct based on the available records of this office. REVENUE DISTRICT OFFICER/ CHIEF, LARGE TAXPAYERS DIVISION/HEAD REVENUE EXECUTIVE ASSISTANT-LTS Date: _____________________________ ANNEX B Certification This is to certify that _________________________________________ (name of taxpayer), with Taxpayer Identification Number ______________________ and registered address at _______________________________________________ has no pending criminal charges filed in court/Department of Justice (DOJ) as of this date. HEDSIc Issued this _____ of ________________, _________ as a requirement in securing the Importer's Clearance Certificate (ICC)/Broker's Clearance Certificate (BCC). CHIEF, LEGAL DIVISION ANNEX C Certification This is to certify that _________________________________________ (name of taxpayer), with Taxpayer Identification Number ____________________ and registered address at _______________________________________________ has no record of outstanding delinquent account with this Bureau as of this date. Issued this _____ of _______________, _________ as a requirement in securing the Importer's Clearance Certificate (ICC)/Broker's Clearance Certificate (BCC). CHIEF, COLLECTION DIVISION ANNEX D Certification This is to certify that _________________________________________ (name of taxpayer), with Taxpayer Identification Number ______________________ and registered address at _______________________________________________ has no record of outstanding delinquent account with this Bureau as of this date. Issued this _____ of _______________, ______ as a requirement in securing the Importer's Clearance Certificate (ICC)/Broker's Clearance Certificate (BCC). CHIEF, ARMD ANNEX E Certification This is to certify that _________________________________________ (name of taxpayer), with Taxpayer Identification Number _____________________ and registered address at _______________________________________________ has submitted/filed all the applicable Monthly Summary List of Sales/Purchases/Importations with this Bureau during the last eight (8) Quarters prior to the issuance of this certification. Issued this ______ of _________________, 2014 as a requirement in securing the Importer's Clearance Certificate (ICC)/Broker's Clearance Certificate (BCC). CHIEF, AITIED ANNEX F Certification This is to certify that, based on the records of this Office, the taxpayer below has filed the alphalist prescribed under the provisions of Revenue Regulations No. 2-98, as amended, which was successfully uploaded to the data warehouse of this Bureau, the details of which are as follows: AEScHa Name of Taxpayer: Taxpayer Identification Number: Business Address: Registered Withholding Tax Taxable Type of Alphalist Date Uploaded Type Year/s Submitted to Data (with "x") (with "x, f" submitted) Warehouse 1601-C 1604-CF 1601-E 1601-F 1604-E This Certification is issued pursuant to the requirements for accreditation of the above taxpayer, as importer/customs broker, prescribed under the provisions of Revenue Memorandum Order No. 33-2014 dated September 11, 2014. Issued this ____ day of ____________, 20____. Chief, Miscellaneous Operations Monitoring Division