Summary
RR No. 18-2018 amends specific provisions of RR No. 8-2016 on processing applications for Tax Clearance for bidding purposes.
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Key points
- Where to file. Applications under RA No. 9184 and EO No. 398 are filed manually with the Collection Division of the Revenue Regional Office where the taxpayer is registered, or with the concerned Large Taxpayers Service office for Large Taxpayers. This applies until an online application is available.
- Previously cleared applicants. Those with a previously issued Tax Clearance for bidding get a new one only if found to be regular eFPS users from enrollment up to the filing of the application.
- New applicants. The regular eFPS usage requirement does not apply. Submitting the latest Income Tax and business tax returns not filed and paid through the eFPS suffices.
Who is affected
- Prospective bidders applying for Tax Clearance
- Large Taxpayers
Deadlines and effectivity
- Manual filing until an online application is made available
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.