Tax Clearance App Procedure
Tax Clearance App Procedure
Tax Clearance App Procedure
KAGAWARAN NG PANANALAPI
KAWANIHAN NG RENTAS INTERNAS
February 16, 2005
SUBJECT : Rules and Regulations Implementing Executive Order No. 398 (EO 398)
and Requiring Timely and Complete Payment of Taxes as a Precondition for
Entering Into and as a Continuing Obligation in Contracts with Government
TO
1.0
2.0
Objectives
1.1
Ensure that only tax compliant entities are allowed to enter into contracts with
government, its departments, agencies and instrumentalities for the supply of
goods and services.
1.2
Provide a simple and convenient way by which tax compliant applicants can
obtain the required documents and comply with the submission requirements
of EO 398.
General Provisions
2.1
2.1.2
2.1.3
2.2
Tax Clearance
Also part of the submission for the bid/offer to be accepted for evaluation is
the Tax Clearance from the BIR described in 3.4, 4.4 and 4.5 below.
2.3
3.0
Definitions
3.1
3.2
3.3
4.0
Specific Provisions
4.1
4.2
4.3
4.3.2
4.4
Effective 1 May 2005, only tax returns filed thru EFPS will be
accepted as the required submission under Section 1 of EO 398.
Interim Procedure.- From the date of effectivity of these Regulations
up to April 30, 2005, Non-EFPS filed tax returns and payment
documents may be submitted as compliance to para 2.1. Provided that
these documents must first be presented to the Revenue District Office
with jurisdiction over the taxpayer for authenticity check and
stamping.
Tax Clearance
4.4.1
4.4.2
4.5
5.0 These regulations shall take effect fifteen (15) days after publication in any
newspaper of general circulation.
(Original Signed)
CESAR V. PURISIMA
Secretary of Finance
Recommending Approval:
(Original Signed)
GUILLERMO L. PARAYNO, JR.
Commissioner of Internal Revenue