Summary
RMC No. 121-2020 announces the pilot implementation of the Online Application for Tax Clearance for Bidding Purposes (eTCBP) and Tax Compliance Verification Certificate (TCVC) as an additional option for certain taxpayer-applicants.
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Key points
- Pilot coverage. Applicants registered with RR 4-Pampanga, RR 7A-Quezon City, RR 7B-East NCR, and the Large Taxpayers Service (except LTD Cebu and Davao), plus Non-Resident Foreign Corporations and Non-Resident Aliens Not Engaged in Trade or Business.
- TCVC prerequisite and online filing. Prospective government bidders, except NRFCs, NRA-NETBs and large taxpayers, first secure a TCVC from the Collection Section of their RDO before applying for the TCBP. Applications are emailed to etcvc@bir.gov.ph using the prescribed template as the subject, and processing offices are the Collection Division, LTCED and ARMD depending on the applicant.
- Processing time. Applications are processed, issued and released within two (2) working days from receipt, or upon email acknowledgement if filed electronically, if the requirements are complete and the criteria of RR No. 8-2016, as amended, are met. Applications received after 12:00 noon, or on weekends and holidays, count as received the next working day.
- Validity and posting. The TCVC is valid for ninety (90) days from issuance and the TCBP for one (1) year, unless sooner revoked. A TCBP is valid only after it is posted on the BIR website, and one not listed there is deemed to have come from an illegal source.
- Denial and wrong office. A denied applicant re-applies with complete requirements. An application sent to the wrong office is answered by email advising submission to the correct office.
- Other rules. Documents submitted online are warranted to be faithful copies of the originals. Post-evaluation, revocation and validation of authenticity follow RMO No. 46-2018.
Who is affected
- Prospective government bidders
- Taxpayer-applicants of RR 4-Pampanga, RR 7A-Quezon City, RR 7B-East NCR and the Large Taxpayers Service (except LTD Cebu and Davao)
- Non-Resident Foreign Corporations and Non-Resident Aliens Not Engaged in Trade or Business
Deadlines and effectivity
- Processing within 2 working days
- TCVC valid 90 days from issuance
- TCBP valid 1 year from issuance
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.