RMO No. 56-2016: Further amends the policies, guidelines and procedures in the application and processing of Bureau of Internal Revenue Importer’s Clearance Certificate (ICC) and Broker’s Clearance Certificate (BCC)

Key points

1. Filing and release. Applications are filed with the Accounts Receivable Monitoring Division (ARMD) at the BIR National Office and are processed and released within five (5) working days from submission of complete documents. The applicant may submit personally or by courier addressed to the ARMD Tax Clearance Section with a prepaid reply envelope.
2. Misrepresentation. Any misrepresentation on supporting documents causes outright denial or immediate revocation of an issued ICC or BCC.
3. Who may apply. An individual applies personally, and a partnership through any of its partners. A corporation or cooperative applies through a key officer or board member authorized by the Board, shown by a Board Resolution certified by the Corporate Secretary. A branch of a foreign corporation applies through its Country Manager, Country Director or Country Representative.
4. Criteria for issuance. Applicants must be compliant in annual registration fee payment, bookkeeping, invoicing and annual information returns, with no valid open stop-filer cases. They must also be a regular eFPS user (an activated eFPS enrollment is enough for newly-registered taxpayers), have no delinquent account, and not be tagged as Cannot be Located.
5. Pending compromise. An applicant with delinquent accounts that are the subject of a pending compromise settlement or abatement application under Section 204 of the Tax Code, as amended, still gets a certificate if the amount offered has been fully paid. If the application is denied during the three-year validity period, the taxpayer has thirty (30) days to fully settle the unpaid liabilities or the certificate is immediately revoked.
6. Re-application. Importers and brokers whose certificate was revoked may re-apply, provided the circumstances that led to revocation no longer exist.

Who is affected

• Importer and customs broker applicants
• Individuals, partnerships, corporations, cooperatives and branches of foreign corporations

Deadlines and effectivity

• Release within five (5) working days from complete submission
• Thirty (30) days to settle liabilities after a denied compromise application
• Certificate validity period: three years