RMO No. 13-2001: Prescribes the revised guidelines and procedures for the issuance of Tax Verification Notices (TVNs), Tax Clearance Certificates (TCLs) and Certificates Authorizing Registration (CARs) in Revenue District Offices (RDOs)

Key points

1. Who signs the TVN. The Revenue District Officer signs and issues TVNs. They facilitate verification and processing of non-audit cases needing immediate TCLs/CARs, including cases outside the audit threshold of existing audit programs.
2. One TVN per period. The RDO issues only one TVN for each taxable year/period under verification. Indicating unverified prior years on the TVN is prohibited.
3. Deficiency tax. If verification shows a deficiency tax and the taxpayer agrees to pay it, the revenue official who signed the TVN signs and issues a Payment Form.
4. Where TCLs and CARs are issued. The RDO with jurisdiction over the location of the real property being transferred issues them.

Who is affected

• Revenue District Officers
• Taxpayers needing TCLs or CARs