RMC No. 32-2021: Prescribes the standard guidelines and mandatory requirements for the processing and issuance of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for Interim Performance-Based Bonus

Key points

1. Filing and processing. Applications and requirements are e-filed at tcc_gocc@bir.gov.ph with the subject Company Name_PBB Claim Period. The Accounts Receivable Monitoring Division (ARMD) processes them and the Collection Service issues the TCC-GOCC.
2. TCVC-GOCC. ARMD requests a Tax Compliance Verification Certificate (TCVC-GOCC) from the concerned RDO, which processes it and sends the scanned copy within twenty-four (24) hours from receipt. It is valid for one (1) month from issuance, unless sooner revoked for valid reasons.
3. Criteria for issuance. The applicant must have no unpaid Annual Registration Fee, no open valid stop filer cases, and no outstanding AR/DA not yet reported to the Revenue Regional Office/Large Taxpayers Service. It must also not be tagged as a Cannot Be Located (CBL) taxpayer.
4. Timing, signing and validity. The TCC-GOCC is processed, issued and released within three (3) working days after acknowledgement of a complete application. The Assistant Commissioner or Head Revenue Executive Assistant, Collection Service signs it, and it is valid for one (1) month from issuance.
5. Posting and authenticity. Issued TCCs-GOCC are posted on the BIR website with the taxpayer’s name, TIN, RDO, control number and date of issuance. Any Tax Clearance Certificate not listed there is deemed to come from an illegal source.
6. Documentary requirements. These include a notarized Application Form (Annex C) with proof of P 30.00 Documentary Stamp Tax, a Secretary’s Certificate of the Board Resolution, and proof of P100.00 certification fee using BIR Form 0605 (Tax Type MC, ATC MC 200). A Special Power of Attorney or authorization letter with IDs and three specimen signatures is needed if filed through a representative.

Who is affected

• Government-Owned or Controlled Corporations applying for the Interim Performance-Based Bonus

Deadlines and effectivity

• TCVC-GOCC issued by RDO within twenty-four (24) hours from request
• TCC-GOCC released within three (3) working days
• TCC-GOCC and TCVC-GOCC valid one (1) month from issuance