BIR Issuances – RMC 52-2024

The BIR announced the Availability of the BIR Electronic Tax Clearance System (eTCS) allowing the Taxpayer-Applicants Registered under Revenue Region No. 8A-Makati City being the Pilot Region to Use/Access it Through the BIR website (www.bir.gov.ph) under the eServices icon “eTCS”

Revenue Memorandum Circular (RMC) No. 52-2024

8 April 2024

In line with the BIR’s Digital Transformation (DX) Roadmap on elevating taxpayer experience and innovating BIR service processes, eTCS is developed as a web-based system that provides a facility for taxpaye-applicants to conveniently file, pay, and receive Tax Clearance Certificate (TCC).

The TCC types and purposes covered by the eTCS for the pilot rollout are the following:

1. Tax Clearance for Bidding Purposes (TCBP) For Non-Large Taxpayers;

The TCBP is issued to individual/non-individual taxpayers who intend to enter into or participate in a contract with the government in the procurement of goods and/or services pursuant to Executive Order No. 398.

2. Tax Clearance for General Purposes (TCGP):

1. Philippine National Police (PNP) Supervisory Office for Security and Investigation Agencies (SOSIA) Requirement;
2. Promotion/Confirmation of Appointment for Military personnel/Government Officials (except Cabinet Members and Department of Foreign Affairs (DFA) Appointees);
3. Accreditation (except importer/customs broker);
4. Collection Purposes;
5. Land Transportation Franchising and Regulatory Board (LTFRB) Requirements for renewal of Franchise;
6. Bank Loans;
7. Government Agency Requirements; and
8. Other (except for Bidding Purposes, Accreditation of importers and customs brokers, sale/transfer of stocks or real properties, and approval of sale/transfer of Certificate of Public Convenience)

The TCGP is issued to taxpayer certifying that he/she/it is tax compliant and has no outstanding tax liability within the Bureau, for purposes mentioned above.

3. Tax Compliance Verification Certificate (TCVC)

The TCVC is a pre-requisite and one of the documentary requirements in applying for a TCBP to be secured by all prospective government bidders [except for Non-Resident Foreign Corporation (NRFC), Non-Resident Alien not engaged in trade or business (NRANETB), and Large Taxpayers] from the Collection Section of the concerned Revenue District Office (RDO) where the taxpayer is registered.

4. Delinquency Verification Report (DVR)

The DVR is a pre-requisite and one of the documentary requirements in applying for a TCGP to be secured by the taxpayer-applicant from the Collection Section of the concerned RDO where the taxpayer is registered.

The objectives of the eTCS front office are the following:

1. Secure login and registration process;
2. View and submit documentary requirements;
3. Monitor submission progress;
4. Apply for tax clearance seamlessly;
5. Secured and effortless payment of Certification and Doc Stamp Fees; and
6. Download and access TCC.

All taxpayer-applicants who intend to apply for a TCC shall be guided by a User’s Manual which can be accessed through eTCS homepage.

Copy of the RMC can be accessed thru the link below.