Revised Regulations Governing the Issuance of Tax Clearance Certificate for Purposes of Participating in Public Bidding

March 25, 1977 REVENUE REGULATIONS NO. 05-77 SUBJECT : Revised Regulations Governing the Issuance of Tax Clearance Certificate for Purposes of Participating in Public Bidding or Entering into Any Contract with the Government or Any of Its Branches, Subsidiaries or Instrumentalities TO : All Internal Revenue Officers and all others concerned Pursuant to the provisions of Section 338 of the National Internal Revenue Code, as amended, the following revised regulations are hereby promulgated to govern the manner of issuance of tax clearance certificate for purposes of participating in public bidding or in entering into any contract with the government or any of its branches, subsidiaries or instrumentalities, as required under Administrative Order No. 66, dated June 26, 1967 and shall be known as Revenue Regulations No. 5-77. SECTION 1. Purpose and scope . These regulations propose to establish a uniform procedure in the processing of applications for tax clearance certificates for taxpayers participating in any public bidding or entering into any contract with the government or any of its branches, subsidiaries or instrumentalities in conformity with existing laws, rulings, precedents and present practices and to designate the government officials to be charged with the responsibility of processing the tax clearance applications and issuing the corresponding tax clearance certificate. SECTION 2. Who are required to secure tax clearance . Any individual, natural or juridical, participating in public biddings or in entering into any contract with the government or any of its subdivisions, branches, or instrumentalities are required to secure tax clearance certificate from the Bureau of Internal Revenue. SECTION 3. Manner of securing tax clearance certificate . Any individual required to secure tax clearance certificate must file an application in the prescribed BIR Form 17.61-GI, in the case of an individual, BIR Form 17.61-GC, in the case of a corporation or partnership with the Receivable Accounts Division if the office or place of business of the applicant is in Metro Manila and the provinces of Bulacan, Rizal, and Cavite, or with any Regional Office or Revenue District Office, as the case may be, if the applicant is residing or has his/its principal place of business and where his/its books of accounts are kept, outside of Metro Manila and the provinces of Bulacan, Rizal and Cavite. The processing of the application shall be done by a thorough checking of all the tax liabilities of the applicant. In all cases where no previous certificates have been issued to the applicant, the inquiry shall embrace a period of five (5) years prior to the date of application. Where, however, the applicant has been previously issued such certificate, the period of inquiry shall cover only the intervening period from the date of the issuance of the last certificate to the date of the subsequent application. SECTION 4. Tax clearance certificate . After the application for tax clearance has been duly processed in accordance with Section 3 hereof, a tax clearance certificate (BIR Form No. 17.61) shall be issued. The corresponding documentary stamp and science stamp taxes imposed pursuant to Section 225 of the National Internal Revenue Code, as amended, shall be affixed to the duplicate and must be duly cancelled in accordance with the requirements of Section 237 of the same Code. Tax clearance certificate issued under these regulations shall be valid for a period of six (6) months from the date of issue and may be used by the applicant in complying with the requirements called for in any transaction with the government, specifically, for purposes of participating in any public bidding or in entering into any contract with the government. Thereafter, renewal or extension may only be granted upon filing of a new application for tax clearance, which shall be processed in the manner prescribed in Section 3 hereof. SECTION 5. Officials authorized to issue tax clearance . The Commissioner of Internal Revenue, Deputy Commissioner of Internal Revenue, Chief, Receivable Accounts Division, or any official designated by the Commissioner is hereby vested with the exclusive authority to issue tax clearance certificate to applicants residing or maintaining his/its principal place of business in the Metro Manila Area and the provinces of Rizal, Bulacan, and Cavite. In all other parts of the Philippines, the Regional Director or the Revenue District Officer of the Region or Revenue District, as the case may be, in which the applicant is permanently residing or has his/its place of business, are likewise authorized to issue tax clearance certificates in their respective territorial jurisdiction. SECTION 6. Repealing clause . The provisions of any regulations, rulings or orders or portions thereof which are inconsistent with the provisions of these regulations are hereby revoked. SECTION 7. Effectivity . These regulations shall take effect immediately. cdt PEDRO ALMANZOR Acting Secretary of Finance Recommending Approval: EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8 ANNEX A BIR FORM 17 . 61-GC (March 1977) R epublic of the Philippines Department of Finance BUREAU OF INTERNAL REVENUE APPLICATION FOR TAX CLEARANCE (For Corporation/Company) File No. _________ TCC Issued No. _________ REPUBLIC OF THE PHILIPPINES) METRO MANILA )S.S I, ___________________, with Taxpayer Account No. ____________ Filipino, of legal age, single/married, with postal address at ___________________ ____________________________ and presently connected with ____________________________ as ________________________ and with business address at _________________________________________, after having been duly sworn in accordance with law, hereby depose and say: 1. That __________________________ with Taxpayer Account No. ________ is a corporation/company duly organized and existing under and by virtue of the laws of the Philippines with office located at ________________ _____________________________________________; 2. That our firm name, business trade name or style has been duly registered in the Bureau of Commerce on __________, 19 _____, under Registry No. _______ and in the Bureau of Internal Revenue on __________, 19 _______, under BIR Registry No. _____________; 3. That ___________________________ is provided with Privilege Tax Receipt for 19 ______, under Schedule __________ issued at ________ on _______________, 19 ______; 4. That ____________________________ is a holder of Residence Certificate No. "C" _____________ issued at _________________________________ on _______________________, 19 ______ and "C-1" ____________________ issued at ____________________________ on ___________________, 19 _____; 5. That for the last ______ years, it has been engaged in business as ______ ____________________ and has such consistently and faithfully paid all taxes, fees, imports due from it; 6. That for the last five (5) years, it has filed its Income Tax Returns at the following BIR officers located at: Year Address, BIR Office Gross Income ___________ _________________________ _____________ ___________ _________________________ _____________ ___________ _________________________ _____________ ___________ _________________________ _____________ ___________ _________________________ _____________ ___________ _________________________ _____________ 7. That it has been examined for all internal revenue tax liabilities for the following years: _______________________________________________________ Xerox copy of letters of authority (BIR Form No. 19. 65A) and letters of confirmation (BIR Form No. 19. 65B), hereto attached. 8. That it has been issued a Tax Clearance Certificate on _______________ __________________, xerox copy of which is hereto attached; 9. That this affidavit is being submitted in order to secure a Tax Clearance Certificate for participating in public bidding or entering into any contract with the government or any of its political subdivisions. ______________________ Applicant/Affiant SUBSCRIBED AND SWORN to before me this ________ day of __________, 197 ___ in _______________, affiant exhibited to me his/her Residence Certificate No. A-__________________ issued at __________________ on ___________, 19 __ and B-___________________ issued at _________________ on __________, 19 __. Affix 30 Documentary Stamp __________________________ NOTARY PUBLIC NOTE: To be filled by authorized representative. Name: _______________________________ Address: _______________________________ Signature: _______________________________ ANNEX B BIR FORM 17.61-GI (March 1977) R epublic of the Philippines Department of Finance BUREAU OF INTERNAL REVENUE APPLICATION FOR TAX CLEARANCE (For Individual) File No. ____________ TCC No. ____________ REPUBLIC OF THE PHILIPPINES ) METRO MANILA )S.S I, ___________________________ with Taxpayer Account No. ____________ of legal age, single/married, presently residing at _________________ ___________________________________ and with business address at __________ _______________________________, after having been duly sworn to in accordance with law, hereby depose and say: 1. That I am a citizen of ____________ with Alien Certificate of Registration No. ___________ and ICR No. _______________ issued at ____________________ on ____________________; 2 That I have been a resident of the Philippines for ______________ years; 3. That I am provided with a _________ Privilege Tax Receipt for ________ under Schedule No. _______ B/OTR _________ issued at _____________ on ___________________________; 4. That my business trade name or style has been duly registered with the Bureau of Commerce under Registry No. ____________ on __________________________________; 5. That for the last five (5) years, my source/s of income are as follows: ______________________________________________________________________________________________________ 6. That for the last five (5) years, I have filed my Income Tax Returns at the following BIR offices located at: Year Address, BIR Office Gross Income ___________ _________________________ _____________ ___________ _________________________ _____________ ___________ _________________________ _____________ ___________ _________________________ _____________ ___________ _________________________ _____________ ___________ _________________________ _____________ 7. That I have been examined for all internal revenue tax liabilities for the following years: ________________________________; Xerox copy of letters of authority (BIR Form No. 19.65A) and letters of confirmation (BIR Form No. 19.65B), hereto attached. 8. That I have been issued a Tax Clearance Certificate on ______________, xerox copy of which is hereto attached. 9. That this affidavit is being submitted in order to secure a Tax Clearance Certificate for participation in public bidding or entering into any contract with the government or any of its political subdivisions. ___________________ Applicant/Affiant SUBSCRIBED AND SWORN to before me this ______ day of ________, 197 ____ in __________, affiant exhibited to me his/her Residence Certificate No. A-____________ issued at _______________ on _________________ and B-______________ issued at ________________ on ________________________. Affix 30 Documentary Stamp _____________________ NOTARY PUBLIC NOTE: To be filled by authorized representative. Name: _______________________________ Address: _______________________________ Signature: _______________________________ ANNEX C BIR FORM 17 . 61-G (March 1977) Appl. No. ____________ G-TCC-No. _____________ TAX CLEARANCE CERTIFICATE TO WHOM IT MAY CONCERN: This certifies that, as of this date, the records of this Office show that ____________________________________________________________ of ____________________________________________________________ holder of PTR No. ____________ under Schedule No. _______________ for ___________________ has no outstanding tax liability, except: This certificate is issued at the request of the aforesaid applicant in connection with his/its undertaking with the government in participating in public biddings or entering into any contract with the government or any of its political subdivisions. This certificate is valid and effective for six (6) months from date of issuance. Affix 30 Affix 30 For the Commissioner: Documentary Science Stamp Stamp Subject to the payment of a Chief, Receivable Accounts Division certificate fee of P0.50 in Regional Director accordance with Executive Revenue District Officer Order No. 528, S. 1952. OR No. _______________________ dated ___________________________ NOTE: NOT VALID FOR TRANSFER OF OWNERSHIP OR REAL PROPERTY FROM THE DECEASED TO THE HEIRS AND/OR DONORS TO DONE. THEREFORE, THIS SHALL NOT BE PRESENTED TO THE REGISTER OF DEEDS.