Prescribing the Uniform Format and Procedures for the Issuance of Certifications on the Existence of Outstanding Tax Liabilities of Taxpayers

July 25, 2014 REVENUE MEMORANDUM ORDER NO. 029-14 SUBJECT : Prescribing the Uniform Format and Procedures for the Issuance of Certifications on the Existence of Outstanding Tax Liabilities of Taxpayers TO : All Internal Revenue Officials, Employees and Others Concerned I. Policies and Guidelines This Order is hereby issued in order to prescribe the uniform inter-office Request for and Certification on the Existence of Outstanding Tax Liability/ies of Taxpayer and Certification on the Status of Cases Pending Legal or Judicial Resolution thereof for purposes of satisfying the requirements prescribed under all existing revenue regulations, rules and procedures ( e.g. , payment of tax refund, participation in government bidding, utilization/revalidation/cash conversion of Tax Credit Certificates, etc.), including the procedures for the issuance thereof. The following policies and guidelines shall be observed: 1. All concerned revenue offices shall strictly use the herein prescribed forms (Annexes "A" and "B") to cover requests for and preparation of certification on the existence of tax liabilities and certification on status of cases pending legal or judicial resolution. 2. The forms prescribed in the said annexes are divided into two portions. The upper portion of the prescribed form containing the pertinent information for the request for certification which shall be accomplished by the head of the requesting revenue office, as the case may be. On the lower portion of the prescribed form on the other hand, it contains the details of the certification which shall be accomplished by the concerned revenue office which determines the existence of the outstanding tax liabilities, or the status of cases pending legal or judicial resolution. SaHcAC 3. The accomplished upper and lower portions shall be transmitted by the respective head of the requesting and issuing revenue offices, respectively, using their e-mail addresses created by this Bureau. For this purpose, the respective name of the heads of requesting and issuing offices, as the authorized signatories, shall be indicated in the applicable portions of the form. The respective portions of the prescribed form shall be considered duly signed by the concerned head of office if the form is transmitted to the concerned revenue office using their respective official BIR-email addresses. At the option of the concerned head of revenue office, the prescribed form may be actually affixed with their signature, scan the form through a scanner, and transmit the same to the addressee/intended recipient through the aforementioned official email. For this purpose, it shall be the responsibility of the head of office to ensure that only valid and authentic certifications are being transmitted to the requesting office using his/her official email account. 4. The issuing revenue office shall send the prescribed form, with the duly accomplished lower portion thereof containing the requested certification, within twenty four (24) hours from receipt of the emailed form, containing the duly accomplished upper portion thereof, sent by the requesting revenue office. Accordingly, in order to ensure that the email account of the issuing revenue office is regularly visited and to prevent the said office from denying that it failed to receive the email, if the requesting revenue office has actually sent the email to the issuing revenue office, the email sent by the requesting revenue office shall be deemed received by the issuing revenue office. DScTaC 5. The certifications issued by all concerned revenue office shall be valid only for one (1) month from date of issue. Provided, however, that the foregoing requirements shall not apply to certifications requested by and issued directly to taxpayers or other offices outside this Bureau. II. Repealing Clause All revenue issuances or portions thereof which are inconsistent herewith are hereby repealed, modified or amended accordingly. III. Effectivity This Order shall take effect immediately. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX A Request for Certification on Outstanding Tax Liability/ies of Taxpayer _______________ (Date) MEMORANDUM FOR: ______________________________ (Head/Designation) ______________________________ (Name of Issuing Office) In connection with the application for (______________________________) specify the nature of the application (e.g., payment of tax refund, bidding, utilization, revalidation and cash conversion of Tax Credit Certificates, etc.) of the taxpayer herein below, this Office respectfully requests for information if the said taxpayer has outstanding internal revenue tax liability/ies and/or Stop-filer Cases based on the records of your Office. SDTIaE Name of Taxpayer : ___________________________________ T.I.N. : ___________________________________ Address : ___________________________________ Your usual prompt action on this matter is highly appreciated. ______________________________ (Head/Designation) (Name of Requesting Office) (To be filled-up by the issuing office) CERTIFICATION ON OUTSTANDING TAX LIABILITY/IES OF TAXPAYER This is to certify that the above-named taxpayer has the following record/s as of _______________: 1. Outstanding Tax Liability/ies Partial Payment, If Transferred out Taxable Total Amount if any, and Net (indicate in this Assessment Date Tax Period/ Due and Amount Due & column name of office, No. Issued Type Year Demandable Demandable date of & reason for transfer) ________ _____ _____ _____ __________ __________ _______________ ________ _____ _____ _____ __________ __________ _______________ (Use Additional Sheet, If Necessary) 2. Stop-Filer Cases Form Type Return Period No. of Cases Remarks __________ ____________ ___________ _____________________ __________ ____________ ___________ _____________________ (Use Additional Sheet, If Necessary) Issued this _______________ day of ____________________, 201___. Note: This Certification shall be valid for only one (1) month. IaHDcT _________________________ (Head/Designation) (Name of Issuing Office) ANNEX B Request for Certification on the Status of Cases Pending Legal or Judicial Resolution _______________ (Date) MEMORANDUM FOR: ______________________________ (Head/Designation) ______________________________ (Name of Issuing Legal Office) In connection with the application for (______________________________) specify the nature of the application (e.g., payment of tax refund, bidding, utilization, revalidation and cash conversion of Tax Credit Certificates, etc.) of the taxpayer herein below, this Office respectfully requests for the status of any case pending before your Office for legal or judicial resolution. Name of Taxpayer : ___________________________________ T.I.N. : ___________________________________ Address : ___________________________________ Your usual prompt action on this matter is highly appreciated. ______________________________ (Head/Designation) (Name of Requesting Office) (To be filled-up by the issuing legal office) CERTIFICATION ON THE STATUS OF CASES PENDING LEGAL OR JUDICIAL RESOLUTION This is to certify that the above-named taxpayer has the following record/s as of _______________: IcCEDA 1. For legal resolution by the issuing legal office Assessment No. Tax Taxable Amount Status Type Period/Year ______________ ______ ___________ _________ __________ ______________ ______ ___________ _________ __________ (Use Additional Sheet, If Necessary) 2. For Judicial resolution Case No. Tax Taxable Amount Status Type Period/Year ______________ ______ ___________ _________ __________ ______________ ______ ___________ _________ __________ (Use Additional Sheet, If Necessary) Issued this _____ day of _______________, 201___. Note: This Certification shall be valid for only one (1) month. _________________________ (Head/Designation) (Name of Issuing Legal Office)