5.  Processing of Tax Clearance Certificate (GENERAL PURPOSE)

The Tax Clearance Certificate (for General Purpose) is a certification issued to taxpayer certifying that he/she/it is a tax compliant and has no outstanding tax liability within the Bureau. This is issued to individuals/corporations needs the same for the purposes of PNP SOSIA, promotion/confirmation of appointment for military personnel/government officials (except Cabinet Members), accreditation (except importer/customs broker), collection purposes, LTFRB requirements for renewal of franchise, bank loans and any other purposes.

Office or Division:
Regional Collection Division (RCD) who has jurisdiction over the Revenue District Office (RDO) where the taxpayer is registered
Classification:
Simple
Type of Transaction:
G2B - Government to Business
G2C – Government to Citizen
Who may avail:
Taxpayer who needs the same for the following purposes:
 
       1. Philippine National Police - Supervisory Office for Security and Investigation Agencies (PNP-SOSIA);
 
       2. Promotion/Confirmation of Appointment for Military personnel/Government Officials (except Cabinet       
           Members);  
           Note: Issuance of TCGP shall be based on the registered RDO of current place of assignment/employer of the applicant
 
       3. Accreditation required by (except importer/customs broker);
           a. Philippine Government Electronic Procurement System (PhilGeps)
           b. Manila International Airport Authority (MIAA)
           c. Ninoy Aquino International Airport (NAIA)
           d. Philippine Economic Zone Authority (PEZA)
           e. Philippine Port Authority (PPA)
            f. Clark Freeport and Special Economic Zone (CFSEZ)
           g. Philippine Contractors Accreditation Board (PCAB)
 
       4. Collection Purposes;
       5. LTFRB Requirements for renewal of Franchise;
       6. Bank Loans;
       7. Government Agency requirements:
 
           a. Bangko Sentral ng Pilipinas (BSP)
           b. Professional Regulation Commission (PRC)
           c. Securities and Exchange Commission (SEC)
           d. Social Security System (SSS)
           e. Philippine Charity Sweepstake Office (PCSO)
            f. Commission on Election (COMELEC)
           g. Department of Energy (DOE)
           h. Department of Finance (DOF)
            i. Other government agencies; and
 
      8. Others (except for Bidding Purposes, Accreditation of importers and custom brokers, sale/transfer of
          stocks or real properties and approval of sale/transfer of Certificate of Public Convenience).
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. One (1) original copy of duly accomplished and notarized application form with attached documentary stamp worth ₱ 30.00;
Concerned Regional Collection Division
2. Individual Taxpayer-Applicants:
    -One (1) original copy of valid and properly accomplished Special Power of Attorney (SPA) 
     signed by the applicant, applicable only to applications through an authorized representative;
    Non-Individual Taxpayer-Applicants:
    -For Corporation - One (1) original copy of Secretary’s Certificate or One (1) original copy of 
     Board Resolution, with attached One (1) photocopy of latest General Information Sheet (GIS)
     duly received by the Securities and Exchange Commission (SEC);
   -For One Person Corporation (OPC) - One (1) photocopy of latest General Information Sheet 
    (GIS) duly received by the Securities and Exchange Commission (SEC) and One (1) original
    copy of valid and properly accomplished Special Power of Attorney (SPA) signed by the
    applicant, applicable only to applications through an authorized representative;
   -For Partnership - One (1) original copy of Partnership’s Certificate OR Partnership’s
    Resolution.
 Taxpayer-Applicant

3. One (1) photocopy of each valid identification cards (any government issued lD) with three (3)        specimen signatures of the applicant and the authorized representative.

Taxpayer-Applicant
4. One (1) photocopy of proof of payment of Certification Fee and loose documentary stamp worth ₱ 30.00;
 Taxpayer-Applicant
5. One (1) original copy of Delinquency Verification Report (DVR) issued by concerned RDO
 Concerned Revenue District Office (RDO)
CLIENT STEPS
AGENCY ACTIONS
FEES TO BE PAID
PROCESSING TIME
PERSON RESPONSIBLE
1. Taxpayer accomplish the application form and file the same with the Receiving Officer of RCD
1. Check the completeness of the application form and the required attachments to the application form
₱ 100.00 Certification Fee and ₱ 30.00 loose Documentary Stamp to be attached to the Tax Clearance Certificate (General Purpose)
10 minutes
Receiving Revenue Officer
None
1.1.  Check if the person physically filing the application is duly authorized by the concerned taxpayer-applicant (applicable only in cases where the filer is a nonindividual or a person other than the individual taxpayer-applicant).
 
3 minutes
Receiving Revenue Officer
None
1.2. Check from the ITS-REG/eTIS-TRS if the applicant is registered and under its jurisdiction. Otherwise, application should not be received and instruct the taxpayer to register and/or proceed to the Office having jurisdiction over the said applicant.
 
(Note: with dependency on the availability/accessibility of the system)
 
4 Hours
Receiving Revenue Officer
None
1.3 Indicate the control number in the application form and encode in the database
 
10 minutes
Receiving Revenue Officer
None
1.4. Forward the application, together with the complete attachments, to the verifier.
 
5 minutes
Receiving Revenue Officer
None
1.5. Validate authenticity of the submitted DVR from the RDO/verify if the applicant has no record of tax liabilities, both from the Accounts Receivable Management System (if applicable) and the manuallymaintained database / record of inventory.
 
30 minutes
Verifier
None
1.6. Request for certificate of no pending criminal information filed at any competent court from Legal Division.
 
(Note: with dependency on the release of reply from Legal Division)
 
4 Hours
Verifier
None
1.7. Transmit the application to the processor, whether or not the taxpayerapplicant satisfied the prescribed criteria.
 
5 minutes
Verifier
None
1.8. Prepare the Tax Clearance
 
15 minutes
Processor
None
1.9. Forward the prepared Tax Clearance to the verifier for his/her review.
 
5 minutes
Processor
None
1.10. Review the prepared Tax Clearance and affix initial thereon.
 
10 minutes
Verifier
None
1.11. Forward the Tax Clearance or Letter of denial to the Head of Office for approval/ signature
 
5 minutes
Verifier
None
1.12. Approve/sign the Tax Clearance.
 
10 minutes
Head of Office
None
1.13. Forward the Tax Clearance to the Releasing Officer.
 
5 minutes
Head of Office
None
1.14. Affix the documentary stamp tax and imprint seal, if any.
 
10 minutes
Releasing Officer 
2. Receive Tax Clearance Certificate for General Purpose
2. Release the Tax Clearance Certificate or Letter of Denial to the taxpayer/applicant or his authorized person.
none 10 minutes Releasing Officer 
TOTAL :
PHP 130.00
10 Hours, 13 minutes
 

NOTES:

  1. The length of time to be spent on the validation of RDO’s verification slip and the verification if taxpayerapplicant has no outstanding tax liabilities may vary depending on the ARMS’ availability/accessibility;
  2. The total processing time indicated above is computed on a per application basis and in the assumption that one or two taxpayers are being served at any given time. The same may be extended depending on the volume of the received applications for the day