Summary
RMC No. 58-2013 publishes the full text of Operations Memorandum (OM) No. 4-2013 on issuing a Provisionary Tax Clearance (PTC) to taxpayers with pending tax liabilities, amending OM No. 12-07-001.
Key points
- When a bidding PTC may issue. A PTC for Bidding Purposes may be issued if the taxpayer availed of the Tax Amnesty Program under Republic Act No.9480 with a Certificate of Availment but awaits the Authority to Cancel Assessment (ATCA). It may also be issued if the taxpayer’s case is pending final resolution by the Court of Tax Appeals or the Supreme Court.
- Not automatic for court cases. For cases pending in the CTA or SC, a PTC is not issued as a matter of course. The processing office evaluates each application under the procedures in the Circular.
- Result of the evaluation. If the assessment is not yet final, executory and demandable because of timely judicial remedies, the Accounts Receivable Monitoring Division (ARMD) grants the request and processes the PTC. If it is already final, executory and demandable despite the remedies, the ARMD denies the request.
Who is affected
- Taxpayers with pending tax liabilities who avail of the Tax Amnesty Program
- Taxpayers with cases pending before the CTA or Supreme Court
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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