RMO No. 01-2015: Further amends certain provisions of RMO No. 10-2014, as amended by RMO No. 33-2014

Key points

1. Documents no longer required. Prospective applicants no longer submit a certified copy of the BIR Certificate of Registration, or a certified true copy of the SEC Registration and Articles of Incorporation, when filing.
2. Certifications to attach. The filed application must already carry six certifications: from the Revenue District Officer or head of office (Annex A), the Regional Legal Division (Annex B, no pending criminal charges), the Regional Collection Division (Annex C, no delinquent account) and the ARMD (Annex D, no listed tax liability). It also needs AITEID (Annex E, SLSP/SLI filed for the preceding eight (8) taxable quarters, if applicable) and MOMD (Annex F, Alphabetical Lists electronically filed and uploaded for the last two (2) preceding years).
3. Large taxpayers. Applicants under the Large Taxpayers Service get the Annex A certification from the Office of the Head Revenue Executive Assistant for LT Programs and Compliance Group, through LTAD (regular group) or the Excise LT Regulatory Division (excise large taxpayers). Taxpayers under the Large Taxpayer Divisions get it from the LTD Chief.
4. ARMD handling. Certifying offices send the list of certified applicants, scanned certifications and the Tax Compliance Verification Form (Annex A-1) to the ARMD daily by email. An application with a certification different from the one issued by the concerned office is automatically denied, and only applications certified as fully compliant are accepted.
5. Provisional ICC/BCC holders. Holders submit the Annex A to D certifications, plus the AITEID or MOMD certifications where the provisional certificate was issued for failed electronic submission compliance, at least one (1) month before the six-month validity ends. If documents are not submitted, the validity is not extended. If they are in order, a Regular ICC/BCC is issued with validity of three (3) years counted from the issuance of the Provisional ICC/BCC.
6. Processing timelines. RDO, LTD or LTS HREA: ten (10) working days from receipt of the application. Regional Legal Division, Regional Collection Division and ARMD: three (3) working days. AITEID and MOMD: five (5) working days.

Who is affected

• Importers and customs brokers applying for ICC/BCC
• Holders of Provisional ICC/BCC
• Large taxpayers applying for ICC/BCC

Deadlines and effectivity

• Provisional ICC/BCC documents: at least one (1) month before the six-month validity ends
• Regular ICC/BCC validity: three (3) years from issuance of the Provisional ICC/BCC
• Certification timelines: 3, 5 or 10 working days depending on the office