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RMC No. 76-2026: Availability of the BIR Electronic Tax Clearance System (eTCS) for Taxpayer-Applicants Registered under Revenue Region (RR) No. 1 – Ilocos Region, RR No. 2 – Cordillera Administrative Region, RR No. 3 – Cagayan Valley, RR No. 4 – Central Luzon, RR No. 5 – CaMaNaVa and Bulacan, RR No. 6 – City of Manila and Palawan, RR No. 9A – CaBaMiRo, RR No. 9B – LaQueMar, RR No. 10 – Bicol Region, RR No. 11 – Western Visayas Region, RR No. 12 – Negros Island Region, RR No. 13 – Central Visayas Region, RR No. 14 – Eastern Visayas Region, RR No. 15 – Zamboanga Peninsula and Tawi-Tawi, RR No. 16 – Northern Mindanao, RR No. 17 – Caraga Region, RR No. 18 – South Central Mindanao and RR No. 19 – Davao Region

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Summary

RMC No. 76-2026 announces that the BIR Electronic Tax Clearance System (eTCS) is available to taxpayer-applicants registered under Revenue Regions No. 1 to 6, 9A, 9B and 10 to 19, for filing, paying and receiving a Tax Clearance Certificate (TCC).

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Key points

  1. What eTCS is. eTCS is a web-based system where taxpayer-applicants can file, pay and receive a TCC. The listed TCC types and purposes are covered by the nationwide implementation.
  2. Tax Clearance for Bidding Purposes (TCBP). The TCBP is issued to individual and non-individual non-Large Taxpayers who want to enter into or join a government contract for goods or services under Executive Order No. 398.
  3. Tax Clearance for General Purposes (TCGP). The TCGP certifies that the taxpayer is tax compliant with no outstanding tax liability. It covers purposes such as PNP SOSIA requirements, accreditation, collection purposes, LTFRB franchise renewal, bank loans and government agency requirements. It excludes bidding, accreditation of importers and customs brokers, sale or transfer of stocks or real properties, and approval of sale or transfer of a Certificate of Public Convenience.
  4. Pre-requisite certifications. A Tax Compliance Verification Certificate (TCVC) is needed before applying for a TCBP, except for NRFC, NRANETB and Large Taxpayers. A Delinquency Verification Report (DVR) is needed before applying for a TCGP. Both are secured from the Collection Section of the Revenue District Office (RDO) where the taxpayer is registered.
  5. Front office features. The system offers secure login and registration, submission and viewing of requirements, progress monitoring, application, payment of Certification and Documentary Stamp Fees, and download of the TCC. A User’s Manual is available on the eTCS homepage.

Who is affected

  • Taxpayer-applicants registered under Revenue Regions No. 1 to 6, 9A, 9B and 10 to 19
  • Prospective government bidders (TCBP)

Deadlines and effectivity

  • Issued July 9, 2026

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.