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Updated requirements in securing Tax Clearance for bidding purposes_its getting easier

REQUIREMENTS IN SECURING TAX CLEARANCE FOR BIDDING PURPOSES:

 

  1. Duly accomplished Sworn Application;
    2. Delinquency Verification Certificate (DVC) issued by Concerned Regional Office;
  2. Two (2) pieces loose documentary stamp tax worth P15.00 each; and
    4. Confirmation Receipt of the electronic payment of certification fee.

CRITERIA TO BE SATISFIED TO QUALIFY:

  1. ANNUAL REGISTRATION FEE FOR THE CURRENT YEAR PAID;
  2. NO OPEN “STOP FILER” CASES (NOTE: STOP-FILER PERTAINS TO REQUISITE TAX RETURNS NOT FILED BY THE APPLICANT);
  3. NO RECORD OF TAX LIABILITIES/DELINQUENT ACCOUNTS;
  4. NOT TAGGED AS “CANNOT BE LOCATED TAXPAYER”; AND
  5. REGULAR USER OF THE ELECTRONIC FILING AND PAYMENT SYSTEM (EFPS) IN THE FILING OF THE REQUISITE TAX RETURNS AND THE PAYMENT OF THE TAX DUE THEREON

 

(NOTE: NEW APPLICANT MUST BE A USER FOR AT LEAST TWO (2) CONSECUTIVE MONTHS, WHILE RENEWAL OF TAX CLEARANCE MUST BE A CONSISTENT EFPS USER, FROM ENROLLMENT TO DATE OF FILING OF THE APPLICATION)

PROCESSING PERIOD: WITHIN TWO (2) WORKING DAYS FROM RECEIPT OF COMPLETE DOCUMENTS!

ADVISORY ON eBIRFORMS PACKAGE VERSION 6.3

Beginning November 6, 2017 eBIRForms System will only accept returns filed thru eBIRForms
Package version 6.3. The use of other earlier versions of the eBIRForms Package will result in
the unsuccessful filing of tax returns through eBIRForms.

For the information, guidance and compliance of all concerned.

https://www.bir.gov.ph/images/bir_files/internal_communications_1/Advisory/advisory_eBIR%20Forms%206.3.pdf

 

 

Who are the priority in the Audit of BIR?

The Bureau of Internal Revenue (BIR) under Revenue Memorandum Order No. 4-2013 dated March 8, 2013, issued policies and  guidelines that shall be observed in the continuing audit of tax returns by the Revenue District Offices:

1) ALL TAXPAYERS are considered as possible candidates for audit.

2) Priority shall be given to the following taxpayers:

a.) Professionals and sole proprietorships whose  –

* income tax due is less than two hundred thousand pesos (P200,000) per year;

* gross revenue is less than forty percent (40%)  compared to the previous year’s reported gross revenue;

* tax payment for each type is less than thirty -five percent (35%) as compared to the previous year’s tax payment;

b) Those engaged in but not limited to the industries as follows:

* Importers/manufacturers/wholesalers/retailers of wrist watches and jewelry.

* Petroleum / gasoline dealers.

* Hotels, motels, pension houses/lodging, houses/inns, dormitories/boarding houses.

* Real estate Industry.

* Schools, particularly for foreigners (e.g. English School for Koreans, review centers).

* Contractors of NGA’S LGU’S and government owned  and controlled corporations.

* Retailers / Wholesalers.

* Restaurants, fast food chains, catering services, bars, coffee shops.

* Hospitals, clinics, medical/dental laboratories.

* Establishments / clinics for beauty enhancement centers.

* Manufacturers /dealers of beauty and health supplements.

* Amusement / entertainment  / event centers.

* Advertising agencies.

* Business processing outsourcing (BPO).

* E-commerce industry.

* Manpower and other recruitment services agencies.

* Other peculiar to the area of jurisdiction of the district office.

c) Those who fall below the established benchmarks of tax compliance; and

d) Those who maintained an ending inventory with value of 100% or more of it’s gross sales.