Summary
RMO No. 32-2016 further clarifies and amends policies for issuing importer/broker clearance certificates (ICC/BCC) under RMO No. 10-2014, as amended by RMO Nos. 33-2014 and 1-2015.
Key points
- Compliance certification. Compliance with submitting Summary Lists of Sales/Purchases/Importations, BIR Form 1604CF and BIR Form 1604E (Annexes A and A-1 of RMO No. 1-2015) no longer needs certification by the RDO or Head Revenue Executive Assistant, LT Programs and Compliance Group. AITEID and MOMD already certify these.
- Compromise or abatement disclosure. The Collection Division Chief’s AR/DA certification under Annex C of RMO No. 1-2015 must disclose any application for compromise settlement or abatement of penalties, with filing date, tax types, return period, AR/DA amounts, and the actual amounts and dates paid. An ICC/BCC application is processed only if the compromise or abatement application was filed before it. Otherwise it is outrightly denied.
- Revocation. A later denial of the compromise or abatement application by the Regional Evaluation Board, Large Taxpayers Service Evaluation Board or National Evaluation Board causes immediate cancellation or revocation of the ICC/BCC already issued.
- Validity periods. Certifications from ARMD, AITEID, Large Taxpayers Service and the concerned offices show a validity period of six (6) months. The MOMD certification on electronic filing of the Annual Alphabetical Lists is valid for one (1) year from issuance. Only certifications within these periods are accepted.
- Signatures and spurious documents. Heads of issuing offices submit specimen signatures to the Chief, ARMD, and signing may be delegated only to the Assistant Head or the Section Chief. A certification found spurious requires an affidavit from the applicant and referral to the BIR Prosecution Division, and charges may be filed if bad faith is found. Submitting authentic documents later does not cure it, but the applicant may re-file, subject to Commissioner approval.
- Change of business address. A holder of an ICC/BCC who moved gets a replacement with the new address on submitting to ARMD: the BIR Certificate of Registration from the new RDO, a certified true copy of the Mayor’s Business Permit, proof of lawful occupancy, payment of Certification Fee and Documentary Stamp Tax, and the original ICC/BCC.
Who is affected
- Importer and customs broker applicants for ICC/BCC
- Certification-issuing revenue offices
Deadlines and effectivity
- Certification validity: six (6) months
- MOMD certification validity: one (1) year from issuance
- Specimen signatures: within five (5) working days from issuance of the Order
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.