RMO No. 62-2016: Provides the policies in the issuance of BIR Tax Clearances required for securing NBI clearance

Key points

1. Pending compromise or abatement. A Tax Clearance is still issued to an applicant with delinquent accounts if the liabilities are the subject of a pending application for compromise settlement or abatement of penalties. The applicant must have fully paid the amount offered in that application.
2. Denied application. If the application is denied during the one (1) month validity of the Tax Clearance, the applicant is notified and has thirty (30) days to fully settle the unpaid tax liabilities. Otherwise the Tax Clearance is revoked.
3. After revocation. No Tax Clearance is issued to the applicant until the tax liabilities are fully settled.

Who is affected

• Applicants for BIR Tax Clearance for NBI clearance

Deadlines and effectivity

• Tax Clearance validity: one (1) month
• 30 days to settle after a denied compromise or abatement application