RMO No. 29-2014: Prescribes the uniform format and procedures for the issuance of Certifications on the Existence of Outstanding Tax Liabilities of Taxpayers

Summary

RMO No. 29-2014 prescribes a uniform inter-office form and procedure for requesting and issuing Certifications on the Existence of Outstanding Tax Liabilities of Taxpayers, and on the Status of Cases Pending Legal or Judicial Resolution.

Key points

1. Purpose and use of the form. The certifications are used to meet requirements in existing rules, such as paying a tax refund, joining government bidding, or using, revalidating or cash converting Tax Credit Certificates. All concerned BIR offices must use the prescribed forms.
2. E-mail transmission. The heads of the requesting and issuing offices send the upper and lower portions of the form from their BIR-issued e-mail addresses. The form is considered duly signed when sent that way, though a head may instead sign, scan and e-mail it.
3. Head of office responsibility. The head of office ensures that only valid and authentic certifications go out from the official e-mail account.
4. 24 hours and validity. The issuing office returns the form with the lower portion accomplished within twenty four (24) hours from receiving the e-mailed form. A certification is valid for one (1) month from date of issue.
5. Limit of coverage. These requirements do not apply to certifications requested by and issued directly to taxpayers or to offices outside the BIR.

Who is affected

• BIR offices requesting or issuing certifications

Deadlines and effectivity

• Issued August 7, 2014
• Issuing office responds within 24 hours
• Certification valid for 1 month from date of issue

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