RMC No. 39-2015: Circularizes the updated BIR Citizen’s Charter as consolidated

Summary

RMC No. 39-2015 circularizes the updated BIR Citizen’s Charter, as of December 2014, which covers the processing of the services it lists.

Key points

1. Registration services. These include TIN applications for local employees, Executive Order No. 98 or one-time transactions (ONETT), self-employed individuals, estates and trusts, and non-individuals with their branches and facilities. They also include certifications of Certificate of Registration, Authority to Print or TIN Card, and subsequent registration of manual books of accounts, including loose-leaf.
2. Transaction services. These include requests for Authority to Print receipts and invoices, ONETT involving sale of property or shares of stocks, ONETT subject to donor’s tax, and permits to operate as a manufacturer, producer, trader or importer of excisable articles. Authority to Release Imported Goods, tax clearance for bidding purposes and delinquency verifications for unregistered foreign corporations or individuals are also listed.
3. Exemptions, rulings and certificates. These include VAT exemption certificates and ID cards for embassies and personnel, and rulings on indirect tax exemption of embassy personnel for vehicle purchases. They also include rulings on exchange of real properties to correct a mistake, on tax exemption of senior citizens under RA No. 4732, and on tax exemption of the National Housing Authority and private sector participants in socialized housing under RA No. 7279.
4. Other listed services. Also covered are issuance of Tax Credit Certificate pursuant to a Writ of Execution issued by the Court of Tax Appeals, Certificate of Exemption for Scholarship and Job/Livelihood Programs, and the Contractor’s Final Payment Release Certificate.

Deadlines and effectivity

• Citizen’s Charter as of December 2014

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.