RMO No. 18-2013: Amends RMO No. 7-2013 relative to the manner and procedures in the issuance of CARs and TCLs for transactions or transfers within the area of jurisdiction of Revenue District No. 6

Summary

RMO No. 18-2013 amends RMO No. 7-2013 on how Certificates Authorizing Registration (CARs) and Tax Clearances (TCLs) are issued for transactions within Revenue District No. 6.

Key points

1. Commissioner approves. The Commissioner of Internal Revenue signs and approves all CARs and TCLs for transactions and transfers in the area of Revenue District No. 6 (Urdaneta, East Pangasinan).
2. Existing process continues. Receiving, processing, evaluating and recommending applications under RMO No. 15-2003 continues to be followed.
3. Role of the district officers. The Revenue District Officer or Assistant Revenue District Officer only initials the CARs or TCLs to show a recommendation for approval. Applications and dockets go through the Revenue Regional Director, Revenue Region No. 1 (Calasiao, Pangasinan), to the Office of the Commissioner for final approval.

Who is affected

• Applicants for CARs and TCLs in Revenue District No. 6 (Urdaneta, East Pangasinan)

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