RMC No. 70-2014: Clarifies the requirements for the issuance of Certifications on Outstanding Tax Liabilities/Delinquency Verification Slips for purposes of processing the payment of claims for tax refund, cash conversion of Tax Credit Certificates and VAT monetization

Key points

1. Stop-filer and open cases. ITS-generated open cases, including stop-filer cases, are considered along with delinquent accounts. Only valid stop-filer cases as defined in RMO No. 41-2011 appear in the certification, and payment processing is held until they are resolved.
2. Pending assessment cases. The certification must state whether an assessment pending in court or in an administrative protest is final and executory. If it is not final and executory, processing of payment goes on.
3. Final and executory upon filing. If the pending case was already final and executory upon filing, processing is discontinued and the docket goes back to the BIR office with jurisdiction. That office issues a written denial, and the application may be re-filed after the delinquency is settled.
4. Referred delinquent accounts. For delinquent accounts whose dockets were referred to other BIR offices, the certification still states the delinquency. It adds the office where the docket was sent, the date of transmittal and the reason for referral.
5. Validity and updates. A certification or slip is valid for ONE (1) MONTH from its date of issue. Updated certifications for the same claim are requested by the processing BIR office, not the taxpayer, and the issuing office provides them within twenty four (24) hours of the written request.

Who is affected

• Taxpayers with refund, TCC cash conversion or VAT monetization claims
• BIR offices issuing and processing the certifications

Deadlines and effectivity

• Certification validity: one (1) month from issue
• Updated certification: within 24 hours of written request