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January 2018
MESSAGE FROM THE COMMISSIONER
The Bureau of Internal Revenue (BIR) has always been a
service-oriented institution. The attribution is largely based on the
fact that it is mandated to collect taxes from the very people
government is tasked to govern and for whom public goods and
services are rendered.
Long before the implementation of the Anti-Red Tape Act
(ARTA) of 2007 and President Rodrigo Roa Duterte’s call for change
specifically on the delivery of fast and efficient frontline services to
the people, the BIR envisioned itself as an institution of service
excellence as enunciated in its Vision Statement and initiatives like
the Handang Maglingkod Program (HMP).
It is thus not surprising that we see the Bureau at the forefront
of the campaign to make the delivery of frontline services faster and more efficient. We have streamlined
our business processes and systems to promote ease of doing business by reducing the number of
signatories, processing time, and number of documentary requirements in all our frontline services.
The BIR Citizens Charter is a living testament of our advocacy to promote ease of doing
business. The Charter provides our readers and clients a quick glimpse of the BIR, its Vision, Mission,
and Core Values. It likewise contains information on our offices nationwide and the contact information
direly needed to connect and transact business. Most importantly, it provides an easy reference for our
clients on the various frontline services and standards governing their delivery to ensure uniformity,
correctness, consistency, fairness, and a level-playing field in the enumerated services for all those who
transact with the BIR.
With a quick reference guide like our Citizens Charter, we see no reason for delays in the
delivery of services by our frontliners. Conversely, we look forward to a higher level of compliance on
the part of the informed and enlightened taxpayers.
“Mabilis na Serbisyo, Tunay na Pagbabago, Para sa Bayan, Para sa Filipinas at Para sa Diyos!”

CAESAR R. DULAY
Commissioner of Internal Revenue

1
TABLE OF CONTENTS
The BIR Organizational Structure per E.O. 366 4
BIR Mandate/Mission / Vision/ Guiding Principle / Core Values 5
Summary of Frontline Services (National /Revenue Region/Revenue District Offices/Large Taxpayer Division Office) 6
Matrix of Frontline Services 8
Processing of Application for Taxpayer Identification Number (TIN) of Local Employee 11
Processing of Application for Taxpayer Identification Number (TIN) for EO 98 / ONETT 13
Processing of Application for TIN and Registration of Self-Employed Individuals, Estates and Trusts including their 15
branches and facilities, together with the Registration of Books of Accounts and Application for Authority to Print
(ATP)

Processing of Application for TIN and Registration of Non-Individuals including their branches and facilities, together 17
with the Registration of Books of Accounts and Application for Authority to Print (ATP)

Processing of Request for Certification of Certificate of Registration (COR) / Authority to Print (ATP) / TIN Card 20

Processing of Application for Subsequent Registration of Books of Accounts 21


Processing of Application for Subsequent Request for Authority to Print (ATP) Receipts/Invoices 23
Processing of One Time Transactions involving Sale of Real Property / Shares of Stocks 24
Processing of One Time Transactions subject to Donor’s Tax 28
Processing of Permit to Operate as a Manufacturer, Producer, Trader and / or Importer of Excisable Articles 31

Processing of Authority to Release Imported Goods (ATRIG) 34


Processing and Issuance of Tax Clearance (TCL ) for Bidding Purposes 37
Processing and Issuance of Tax Clearance (TCL) for Bidding Purposes [ For Non-Resident Foreign Corporation 39
(NRFC)/Non- Resident Alien not Engaged in Trade or Business (NRANETB)]

Processing of Request for the Issuance of VAT Exemption Certificates (VEC) and or VAT Exemption ID Cards 42
(VEIC) in favor of Embassies and its Personnel (covering purchase of goods and services)

Processing of Request for the Issuance of Ruling on Indirect Tax Exemption of Embassies and Embassy 44
Personnel ( Purchase of Vehicles)

Processing and Issuance of Tax Credit Certificate (TCC) pursuant to Writ of Execution Issued by Court of Tax 45
Appeal (CTA)

Processing of Rulings on Tax Exemption of National Housing Authority and Private Sector Participating in 48
Socialized Housing under R.A. 7279 (with Established Precedents)

Processing of Application for Certificate of Exemption for Scholarship and Job/Livelihood Programs 50

Processing of Application for Contractor’s Final Payment Release Certificate 51

2
Processing of Delinquency Verification Certificate (DVC) (For Commission on Appointment/Civil Service Award/NBI) 53

Processing of Delinquency Verification Certificate (DVC) 56


Processing of Tax Clearance (General Purpose) 58
Processing and Issuance of BIR-Importer Clearance Certificate (BIR-ICC) for Individuals 60
Processing and Issuance of BIR-Importer Clearance Certificate (BIR-ICC) for Non-Individuals 64
Processing and Issuance of BIR-Broker Clearance Certificate (BIR-BCC) for Individuals 69
Processing and Issuance of BIR-Broker Clearance Certificate (BIR-BCC) for Non-Individuals 73
Feedback and Redress Mechanism 77
Feedback Form 78
BIR Directory (National Office /Revenue Regions/Revenue District Offices) 79

3
The BIR Organizational Structure
Per Executive Order No. 366

NOTES:
1. Large Taxpayers Division (LTD) Makati was renamed LTD-Davao City;
2. total no. of Revenue Regional Offices has increased from 19 to 20;
3. Revenue District Offices (RDOs) decreased to 123 from 124.

Source: Management Division

4
BIR MANDATE
The Bureau of Internal Revenue (BIR) shall be under the supervision and control of the
Department of Finance (DOF) and its powers and duties shall comprehend the assessment
and collection of all national internal revenue taxes, fees, and charges, and the enforcement of
all forfeitures, penalties, and fines connected therewith, including the execution of judgments
in all cases decided in its favor by the Court of Tax Appeals (CTA) and the ordinary courts. The
Bureau shall give effect to and administer the supervisory and police powers conferred to it by
this Code or other laws.

(Section 2 of the National Internal Revenue Code of 1997)

BIR MISSION
We collect taxes through just enforcement of tax laws for nation-building and the upliftment of
the lives of Filipinos

BIR VISION
The Bureau of Internal Revenue is an institution of service excellence and integrity.

GUIDING PRINCIPLES
"Service Excellence with Integrity and Professionalism"

CORE VALUES
God-fearing Accountability

Innovativeness Integrity Competency

Transparency Patriotism

5
SUMMARY OF FRONTLINE SERVICES
NATIONAL OFFICE (NO) FRONTLINE SERVICES (EXCEPT LARGE TAXPAYERS):
1. Processing and Issuance of Tax Clearance for Bidding Purposes
2. Processing and Issuance of Tax Clearance (TCL) for Bidding Purposes [For Non-Resident Foreign Corporation
(NRFC) / Non-Resident Alien Not Engaged in Trade or Business (NRANETB)]
3. Processing of Requesting for the Issuance of VAT Exemption Certificates (VEC) and/or VAT Exemption ID Cards
(VEIC) in favor of embassies and its Personnel (covering purchase of goods and services)
4. Processing of Request for the Issuance of Ruling on Indirect Tax Exemption of Embassies and Embassy Personnel
(Purchase of Vehicles)
5. Processing and Issuance of Tax Credit Certificate (TCC) Pursuant to Writ of Execution Issued by Court of Tax Appeal
(CTA)
6. Processing of Rulings on Tax Exemption of National Housing Authority and Private Sector Participating in Socialized
Housing under R.A. 7279 (with Established Precedents)
7. Processing of Delinquency Verification Certificate (DVC) for Commission of Appointment /Civil Service Award /NBI
8. Processing and Issuance of BIR Importer Clearance Certificate (BIR-ICC) for Individuals
9. Processing and Issuance of BIR-Importer Clearance Certificate (BIR-ICC) for Non-Individuals
10. Processing and Issuance of BIR-Broker Clearance Certificate (BIR-ICC) for Individuals
11. Processing and Issuance of BIR-Broker Clearance Certificate (BIR-ICC) for Non-Individuals
12. Processing of Permit to Operate as a Manufacturer, Producer, Trader and / or Importer
of Excisable Articles
13. Processing of Authority to Release Imported Goods (ATRIG)

REVENUE REGION (RR) FRONTLINE SERVICES:


1. Processing of Tax Clearance (General Purpose)
2. Processing of Delinquency Verification Certificate (DVC)-for taxpayers under Revenue Regions No. 4, 5,6,7,8 and 9,
except those under RDO Nos. 35, 36,37, 61, 62 and 63.

REVENUE DISTRICT OFFICES (RDO) FRONTLINE SERVICES:


1. Processing of Application for Taxpayer Identification Number (TIN) of Local Employee
2. Processing of Application for Taxpayer Identification Number (TIN) for EO 98 / ONETT
3. Processing of Application for TIN and Registration of Self-Employed Individuals,
Estates and Trusts including their Branches and Facilities
4. Processing of Application for TIN and Registration of Non-Individuals Including their Branches and Facilities
5. Processing of Request for Certification of Certificate of Registration (COR) /
Authority to Print (ATP) / TIN Card
6. Processing of Application for Subsequent Registration of Books of Accounts
7. Processing of Application for Subsequent Request for Authority to Print (ATP) Receipts/Invoices
8. Processing of One Time Transactions involving Sale of Real Property / Shares of Stocks
9. Processing of One Time Transactions subject to Donor’s Tax
10. Processing of Application for Certificate of Exemption for Scholarship and
Job/Livelihood Programs
11. Processing of Application for Contractor’s Final Payment Release Certificate
12. Processing of Delinquency Verification Certificate (DVC)

6
LARGE TAXPAYER DIVISION OFFICE (LTDO) FRONTLINE SERVICES:
1. Processing of Application for TIN of Local Employee
2. Processing of Application for Subsequent Request for Authority to Print (ATP) Receipts/Invoices
3. Processing of Permit to Operate as a Manufacturer, Producer, Trader and / or Importer
of Excisable Articles
4. Processing of Authority to Release Imported Goods (ATRIG)
5. Processing of Application for Contractor’s Final Payment Release Certificate
6. Processing of Delinquency Verification Certificate (DVC)
7. Processing of Application for Subsequent Registration of Books of Accounts

7
MATRIX OF BIR FRONTLINE SERVICES
RESPONSIBLE BIR FORM/S
NO. FRONTLINE SERVICE DURATION OFFICE FEES

1a Processing of Application for TIN of Local 25 minutes RDO/ 1902 NONE


Employee – (walk-in) Large Taxpayer
Division (LTD)
Processing of Application for TIN of Local 3 minutes
1b Employee – (on-line)
2 Processing of Application for TIN for E.O. 98 21 minutes RDO 1904 NONE
/ONETT
3 Processing of Application for TIN and 1 hour and 18 RDO 1901 Annual Registration Fee
Registration of Self-Employed Individuals, minutes (P500); Documentary
Estates and Trusts including their Branches Stamp Tax (P15.00)
and Facilities, together with the Registration
of Books of Accounts and Application for
Authority to Print (ATP)
4 Processing of Application for TIN and 1 hour and 18 RDO 1903 Annual Registration Fee
Registration of Non-Individuals Including minutes (P500); Documentary
their Branches and Facilities, together with Stamp Tax (P15.00)
the Registration of Books of Accounts and
Application for Authority to Print (ATP)
5 Processing of Request for Certification of 16 minutes RDO None P 100 Certification Fee
Certificate of Registration (COR)/Authority and P 15 for
to Print (ATP)/ TIN Card Documentary Stamp
per document
6 Processing of Application for Subsequent 22 minutes RDO/ 1905 NONE
Registration of Books of Accounts LTD

7 Processing of Application for Subsequent 39 minutes RDO/ 1906 NONE


Request for ATP Receipts/Invoices LTD

8 Processing for One Time Transaction Five (5) working RDO 1706-Real NONE
Involving Sale of Real Property/ Shares of days for simple Property
Stock transactions 1707-Shares
Ten (10) working of Stock
days for complex 2000-OT-DST
transactions

9 Processing of One Time Transactions subject Five (5) working RDO 1800 NONE
to Donor’s Tax days for simple
transactions
Ten (10) working
days for complex
transactions
10 Processing of Permit to Operate as a 152 minutes ELTRD, - -
Manufacturer, Producer, Trader and/or National Office
Importer of Excisable Articles
11 Processing of Authority to Release Imported 89 minutes ELTRD, - -
Goods (ATRIG) National Office
12 Processing and Issuance of Tax Clearance for 25 minutes ARMD, P 100 Certification Fee
Bidding Purposes National Office and two (2) pcs. loose
documentary stamp
worth P 15 each, one to
be attached to the
sworn application and
to the other one to the
Tax Clearance

8
13 Processing and Issuance of Tax Clearance 27 minutes ARMD, P 100 Certification Fee
(TCL) for Bidding Purposes –For Non- National Office and two (2) pcs. loose
Resident Foreign Corporation (NRFC)/Non- documentary stamp
Resident Alien Not Engaged in Trade or worth P 15 each, one to
Business (NRANETB) be attached to the
notarized application
and to the other one to
the Tax Clearance for
14 Processing of Request for the Issuance of 265 minutes ITAD, - Bidding purposes
NONE
VAT Exemption Certificate (VEC) and/or VAT National Office
Exemption ID Cards (VEIC) in favor of
Embassies and its Personnel (covering
purchase of goods and services)
15 Processing of Request for the Issuance of 480 minutes ITAD, - NONE
Ruling on Indirect Tax Exemption of National Office
Embassies and Embassy Personnel
(purchase of vehicles)
16 Processing and Issuance of Tax Credit 349 minutes Appellate Division, - NONE
Certificate (TCC) Pursuant to Writ of National Office
Execution Issued by the Court of Tax Appeal
(CTA)
17 Processing of Rulings on Tax Exemption of 44 days Law and - NONE
National Housing Authority and Private Legislative
Sector Participating in Socialized Housing Division, National
under R.A. 7279 (with Established Office
Precedents)
18 Processing of Application for Certificate of 35 minutes RDO - NONE
Exemption for Scholarship and
Job/Livelihood Programs
19 Processing of Application for Contractor’s 50 minutes RDO/ 0217 P 100 Certification Fee
Final Payment Release Certificate LT Audit Division and P 15 for
Documentary Stamp
per document
20 Processing of Delinquency Verification 31 minutes and ARMD, - P 100 Certification Fee
Certificate (DVC) for Commission on 25 seconds National Office and P 15 loose
Appointment/Civil Service Award/NBI Documentary Stamp

21 Processing of Delinquency Verification 28 minutes and -LTCED for regular - P 100 Certification Fee
Certificate (DVC) 30 seconds large taxpayers and P 15 loose
under RDO Nos. Documentary Stamp
116, 125, 126 and
excise taxpayers
under RDO Nos.
121 and 124;
-Concerned LTD
(RDO 123- Cebu
and RDO 127-
Davao)
-Concerned RDOs
-Concerned
Regional
Collection Division
for taxpayers
under
ConcernedNos.
RR
22 Processing of Tax Clearance (General 19 minutes and
4,5,6,7,8 9 except
- P 100 Certification Fee
Purpose) 20 seconds Regional and P 15 loose
RDO Nos. 35, 36,
Collection Division Documentary Stamp
37, 61,62 and 63)
23 Processing and Issuance of BIR Importer 59 minutes and ARMD, National - P 2000 processing fee;
Clearance Certificate (BIR-ICC) for 10 seconds Office P 100 Certification Fee
Individuals and P 15 loose
Documentary Stamp

9
24 Processing and Issuance of BIR-Importer 59 minutes and ARMD, National - P 2000 processing fee;
Clearance Certificate (BIR-ICC) for Non- 10 seconds Office P 100 Certification Fee
Individuals and P 15 loose
Documentary Stamp

25 Processing and Issuance of BIR-Broker 59 minutes and ARMD, National - P 2000 processing fee;
Clearance Certificate (BIR-BCC) for 10 seconds Office P 100 Certification Fee
Individuals and P 15 loose
Documentary Stamp

26 Processing and Issuance of BIR-Broker 59 minutes and ARMD, National - P 2000 processing fee;
Clearance Certificate (BIR-BCC) for Non- 10 seconds Office P 100 Certification Fee
Individuals and P 15 loose
Documentary Stamp

10
① PROCESSING OF APPLICATION FOR TAXPAYER IDENTIFICATION NUMBER (TIN) OF LOCAL EMPLOYEE
WHO MAY AVAIL? : Taxpayers receiving purely compensation income either by the
employee or thru his employer

WHERE TO AVAIL? : 1) For employees of Large Taxpayers (LT) and corporations


included under the Taxpayer Account Management Program
TAMP), their employers shall be responsible to secure the
employees’ TIN through the use of e-REG System.

2) Employers, other than LT or TAMP corporations, may secure


the TIN of their employees through e-REG System or through
the RDO having jurisdiction over the employer.

3) If the eReg System is unavailable – RDO/LTAD/LTD having


jurisdiction over the place of office of the employer where
such employee is expected to report for work.

4) Employee with concurrent multiple employment shall secure


TIN at the RDO having jurisdiction over his principal/main
Employer.

WHAT ARE THE DOCUMENTARY : For LOCAL EMPLOYEE


REQUIREMENTS? > BIR Form No. 1902*
> Any identification issued by an authorized government body (e.g. Birth
Certificate, passport, driver’s license, CTC) that shows the name, address
and birthdate of the applicant;
> Marriage contract, if applicable;

For ALIEN EMPLOYEE


> BIR Form No. 1902*
> Passport; and
>Working Permit or Photocopy of duly received Application for
Alien Employment Permit (AEP) by the Department of Labor and
Employment (DOLE)

Employers using the eREG System, shall require the printed BIR Form with the above
requirements from their employees for submission to the employer’s RDO/LTD
including the eREG Confirmation page.

DURATION : 25 minutes (walk-in) / 3 minutes (online) **

HOW TO AVAIL OF THE SERVICE? :


PROCESSING PERSON
STEP TAXPAYER RDO ACTIVITY TIME RESPONSIBLE FEES
WALK-IN APPLICANT
1 Submit Checklist 1.Receive application form, check 5 minutes Client Support NONE
of Documentary completeness of supporting documents and Officer(CSO)
Requirements sign the CDR
(CDR) and duly
accomplished BIR 2.Verify taxpayer’s and employer’s existence 5 minutes CSO
Form 1902, in the eREG TIN Query/ITS/eTIS
together with the
required 3. Stamp received on the application and assign 5 minutes CSO
complete Document Locator Number (DLN)
documentary
requirements 4. Encode and generate TIN 7 minutes Registration
Officer
2 Receive TIN and 5. Release TIN - indicate in taxpayer’s 3 minutes CSO
copy of BIR Form receiving copy of BIR Form 1902 (releasing)
1902
TOTAL PROCESSING TIME 25 minutes

11
ON-LINE APPLICATION
PROCESSING PERSON
STEP TAXPAYER RDO ACTIVITY TIME RESPONSIBLE FEES

1 Employer shall - - - NONE


access eReg and
secure TIN for
their new
employees

2 Employer submits 1. Receive BIR Form with the complete 3 minutes Registration NONE
the printed eREG documentary requirements Officer
Confirmation Page
and BIR Form No.
1902 together
with the required
complete
documentary
requirements

TOTAL PROCESSING TIME 3 minutes

*Form is available FREE OF CHARGE


**Processing Time per Application
NOTE: Processing of TIN shall be based on the completeness of the documents presented. Submitted application with incomplete
requirements shall be received by the RDO for processing upon submission of the complete documentary requirements within five (5)
working days. The BIR shall then dispose all pending applications with incomplete requirements after thirty (30) calendar days from receipt
of application.

12
② PROCESSING OF APPLICATION FOR TAXPAYER IDENTIFICATION NUMBER (TIN) FOR EO 98 / ONETT
WHO AND WHERE TO AVAIL? : 1) Applicants under E. O. 98 - at any RDO provided the RDO
` shall use eREG System to generate the TIN, or RDO having
jurisdiction over the residence address of the applicant.

2) Non-Resident Applicants –Office of the Commissioner of Internal


Revenue through RDO No. 39, South Quezon City;

3) TP with ONETT (Donation) - RDO having jurisdiction over


the residence of the donor;

4) TP with ONETT (ESTATE without proprietary activities) - RDO having


jurisdiction over the residence of the decedent at the time of death;

5) TP with ONETT (Sale of Real Property) - RDO where the real property is
located.

6) TP with ONETT (Sale of Shares of Stocks) - for shares of stock not traded
in the Stock Exchange, RDO having jurisdiction over the address of the seller.
In the case of listed shares, the venue shall be with the RDO having
jurisdiction over the place where the particular Local Stock Exchange is
located.

WHAT ARE THE DOCUMENTARY : For E.O. 98 – INDIVIDUAL


REQUIREMENTS? > BIR Form No. 1904*
> Any identification issued by an authorized government body (e.g. Birth
Certificate, passport, driver’s license, CTC) that shows
the name, address and birthdate of the applicant; or
> Passport (in case of Non-Resident Alien Not Engaged in Trade
or Business)

For E.O. 98 - NON-INDIVIDUAL


> BIR Form No. 1904*
> Any official documentation issued by an authorized
government body (e.g. government agency (tax authority)
thereof, or a municipality) that includes the name of the
non-individual and the address of its principal office in the
jurisdiction in which the non-individual was incorporated or
organized (e.g. Articles of Incorporation, Certificate of Tax
Residency)

For ONETT – TRANSFER OF PROPERTIES BY SUCCESSION (ESTATE WITH NO


PROPRIETARY ACTIVITIES
> BIR Form No. 1904*
> Photocopy of Death Certificate of decedent; or Extrajudicial
Settlement of the Estate / Affidavit of Self Adjudication;

For ONETT – TRANSFER BY GRATUITOUS TITLE


(DONATION)
– SALE, ASSIGNMENT, EXCHANGE, MORTGAGE, PURCHASE AND / OR
DISPOSAL OF SHARES OF STOCK AND/OR REAL ESTATE PROPERTIES
– CLAIM OF WINNINGS
– CLAIM OF WINNINGS INVOLVING PERSONAL PROPERTIES SUBJECT TO
REGISTRATION
– SALE OF SECOND – HAND VEHICLE

> BIR Form No. 1904*


> Any identification issued by an authorized government body (e.g. Birth
Certificate, passport, driver’s license, Community Tax
Certificate (CTC) that shows the name, address and birthdate
of the applicant;

13
DURATION : 21 minutes**

HOW TO AVAIL OF THE SERVICE? :

PROCESSING PERSON
STEP TAXPAYER RDO ACTIVITY TIME RESPONSIBLE FEES
1 Submit Checklist of 1. Receive application form, check 5 minutes Client Support NONE
Documentary completeness of supporting documents and Officer (CSO)
Requirements (CDR) sign the CDR
and duly
accomplished BIR 2. Verify existence in the eREG TIN Query/ 5 minutes CSO
Form 1904, together ITS/ eTIS
with the required
complete 3. Stamp received on the application and 5 minutes CSO
documentary assign DLN
requirements
4. Encode and generate TIN 3 minutes Registration
Officer
2 Receive TIN and copy 5. Release TIN - indicate in taxpayer’s 3 minutes CSO
of BIR Form 1904 receiving copy of BIR Form 1904 (releasing)

TOTAL PROCESSING TIME 21 minutes

*Form is available FREE OF CHARGE

**Processing Time per Application

NOTE: Processing of TIN shall be based on the completeness of the documents presented. Submitted application with incomplete
requirements shall be received by the RDO for processing upon submission of the complete documentary requirements within five (5)
working days. The BIR shall then dispose all pending applications with incomplete requirements after thirty (30) calendar days from
receipt of application.

14
③ PROCESSING OF APPLICATION FOR TIN AND REGISTRATION OF SELF-EMPLOYED INDIVIDUALS,
ESTATES AND TRUSTS INCLUDING THEIR BRANCHES AND FACILITIES, TOGETHER WITH THE REGISTRATION OF
BOOKS OF ACCOUNTS AND APPLICATION FOR AUTHORITY TO PRINT (ATP)
WHO MAY AVAIL? : Individuals engaged in trade or business or those in the practice of
profession, Estates and Trusts with proprietary activities including their
branches and facilities, if any

WHERE TO AVAIL? : 1) RDO having jurisdiction over the place where the Head Office and
branch is located, respectively
2) RDO having jurisdiction over the place of residence, in the case of those
who conduct business transactions in a nomadic or roving manner, such as
peddlers, mobile stores operators, privilege store owners and the like
3) Estate - RDO having jurisdiction over the domicile of the decedent at the
time of death. In the case of a non-resident decedent, the estate shall be
registered with the RDO where the executor or administrator is registered.
Provided however, that in case of such executor or administrator is not
registered, registration of the estate shall be made with the RDO having
jurisdiction over the legal residence of the executor or administrator
4) Trust – RDO having jurisdiction over the registered address of the
Trustee. Provided however, that in case of such Trustee is not registered,
registration of the estate shall be made with the RDO having jurisdiction
over the business address of the Trustee
WHAT ARE THE DOCUMENTARY :
REQUIREMENTS? > BIR Form No. 1901*
> Any Identification issued by an authorized government body (e.g. Birth
Certificate, passport, driver’s license, Community Tax Certificate) that
shows the name, address and birthdate of the applicant;
> Photocopy of Mayor’s Business Permit; or Duly received
Application for Mayor’s Business Permit, if the former is still
in process with the LGU; and/or Professional Tax Receipt /
Occupational Tax Receipt issued by the LGU; or
DTI Certificate;
> New sets of permanently bound books of accounts;
> Proof of Payment of Annual Registration Fee (ARF)
(if with existing TIN or applicable after TIN issuance)
> BIR Form No. 1906; and
> Final & clear sample of Principal Receipts/ Invoices;
Additional documents, if applicable:
>Franchise Documents (e.g. Certificate of Public Convenience)
(for Common Carrier);
> Photocopy of the Trust Agreement (for Trusts);
> Photocopy of the Death Certificate of the deceased
(for Estate under judicial settlement)
> Certificate of Authority, if Barangay Micro Business Enterprises (BMBE)
registered entity;
> Proof of Registration/Permit to Operate BOI/BOI-
ARMM, PEZA, BCDA and SBMA
REGISTRATION OF BRANCH / FACILITY TYPE
> BIR Form No. 1901; *
> Photocopy of Mayor’s Business Permit; or
Duly received Application for Mayor’s Business Permit, if the
former is still in process with the LGU; and/or Professional
Tax Receipt / Occupational Tax Receipt issued by the LGU;
or DTI Certificate;
> New sets of permanently bound books of accounts; and
> Proof of Payment of Annual Registration Fee (ARF)
> BIR Form No. 1906;
> Final & clear sample of Principal Receipts/ Invoices;
DURATION : 1 hour and 18 minutes**

15
HOW TO AVAIL OF THE SERVICE? :
PROCESSING PERSON
STEP TAXPAYER RDO ACTIVITY TIME RESPONSIBLE FEES
1 Submit Checklist of 1. Receive application form, check 5 minutes Client Support Annual
Documentary supporting documents including Officer Registration
Requirements (CDR) Application for ATP, final and clear layout (CSO) Fee
and duly accomplished of invoices/receipts, new sets of books of (P500.00);
BIR Form 1901, accounts and sign the CDR DST
together with the (P15.00)
required complete 2. Verify existence in the eREG TIN 5 minutes CSO
documentary QUERY/ITS/eTIS
requirements
Proceed to the Officer- 3. Interview TP to determine the 15 minutes OD
of-the Day (OD) applicable tax type, PSIC, ATC, computes
DST for subscribed capital and contract of
lease, if applicable and compute penalty for
late registration, if applicable

4. Stamp received on the application and 5 minutes CSO


assign Document Locator Number (DLN)

5. Encode and generate TIN 7 minutes Registration


Officer
NOTE: if TP was already issued TIN, do not
generate new TIN, update records of TP
under issued TIN
Receive TIN and copy of 6. Release TIN - indicate in taxpayer’s 3 minutes CSO
BIR Form 1901 receiving copy of BIR Form 1901 (releasing)
7. Encode details of books for registration 2 minutes Registration
in ITS/eTIS Officer
8. Process Authority to Print (ATP) Principal 3 Minutes Registration
Receipts/Invoices Unit Head
2 Pay Annual Registration 9.Receive proof of payment of ARF. 5 minutes CSO
Fee (ARF) with Mobile
Revenue Collection
Officers System
(mRCOs), Authorized
Agent Banks, Revenue
Collection Officers or
GCash

Present proofs of 10. Generate Certificate of Registration 5 minutes Registration


payment (COR)/ATP and forward to CSS Chief for Unit Head
review and initial
11. Review and initial COR/ATP/Books of 5 minutes Client Support
Accounts Section (CSS)
Chief
12. Review and sign COR/ATP/Books of 15 minutes ARDO/RDO
Accounts
3 Receive COR, ARN, ATP 13. Release COR and Ask for Receipt Notice 3 minutes CSO
and Books of Accounts (ARN) ATP and Books of Accounts (releasing)

TOTAL PROCESSING TIME 1 hour and


18 minutes
*Form is available FREE OF CHARGE
**Processing Time per Application
NOTE: Processing of TIN shall be based on the completeness of the documents presented. Submitted application with incomplete
requirements shall be received by the RDO for processing upon submission of the complete documentary requirements within five (5)
working days. The BIR shall then dispose all pending applications with incomplete requirements after thirty (30) calendar days from
receipt of application.

16
④ PROCESSING OF APPLICATION FOR TIN AND REGISTRATION OF NON-INDIVIDUALS INCLUDING THEIR BRANCHES
AND FACILITIES TOGETHER WITH THE REGISTRATION OF BOOKS OF ACCOUNTS AND APPLICATION FOR AUTHORITY TO
PRINT (ATP)
WHO MAY AVAIL? : Corporations, Partnerships, Cooperatives, and Associations
(whether taxable or non-taxable), GAIs, GOCC’s, LGU’s
including its branches and facilities, if any

WHERE TO AVAIL? : 1) RDO having jurisdiction over the place where the Head Office
and branch is located, respectively

2) RDO having jurisdiction over the place of principal place of


Business/HO, in the case of branch with no fixed business
location or branch with no fixed business location or branch of
domestic Corporation located abroad

3) Government Agencies and Instrumentalities (GAIs), GOCCs,


LGUs – RDO having jurisdiction over the place where the
principal office is located

WHAT ARE THE DOCUMENTARY : For CORPORATIONS / PARTNERSHIPS


REQUIREMENTS? > BIR Form No. 1903*;
>Photocopy of SEC Certificate of Incorporation; or
Photocopy Certificate of Recording (in case of partnership);
or Photocopy of License to Do Business in the Philippines
(in case of foreign corporation);
> Articles of Incorporation; or Articles of Partnerships,
> Photocopy of Mayor’s Business Permit; or Duly received
Applications for Mayor’s Business Permit, if the former is
still in process with the LGU;
> New sets of permanently bound books of accounts; and
> Proof of Payment of Annual Registration Fee (ARF)
(not applicable to those exempt from the imposition of ARF)
> BIR Form No. 1906; and
> Final & clear sample of Principal Receipts/ Invoices
Additional documents, if applicable:
>Franchise Documents (e.g. Certificate of Public Convenience)
(for Common Carrier);
> Memorandum of Agreement (for JOINT VENTURE)
> Franchise Agreement;
> Certificate of Authority, if Barangay Micro Business
Enterprises (BMBE) registered entity;
> Proof of Registration/Permit to Operate with BOI, BOI-
ARMM, SBMA, BCDA, PEZA;
For GAIs and LGUs
> BIR Form No. 1903*
> Photocopy of Unit or Agency’s Charter
For COOPERATIVES
> BIR Form No. 1903*
> Photocopy of Cooperative Development Authority (CDA) Certificate of
Registration;
> Articles of Cooperation;
> New sets of permanently bound books of accounts;
> BIR Form No. 1906; and
> Final & clear sample of Principal Receipts/Invoices
For HOME OWNER’S ASSOCIATION
> BIR Form No. 1903*
> Photocopy of Certificate of Registration issued by Housing and Land Use
Regulatory Board (HLURB); and
> Articles of Association
> New sets of permanently bound books of accounts;
> BIR Form No. 1906; and
> Final & clear sample of Principal Receipts/Invoices

17
For LABOR ORGANIZATION, ASSOCIATION OR GROUP OF UNION OR
WORKERS
> BIR Form No. 1903*
>Photocopy of Certificate of Registration issued by the Department of Labor
and Employment (DOLE); and
> Constitution and by-laws of the applicant union
> New sets of permanently bound books of accounts;
> BIR Form No. 1906; and
> Final & clear sample of Principal Receipts/Invoices
For FOREIGN EMBASSIES
> BIR Form No. 1903*
> Endorsement from Department of Foreign Affairs (DFA)
For INTERNATIONAL ORGANIZATIONS
> BIR Form No. 1903*
> Host agreement or any international agreement duly certified by DFA
REGISTRATION OF BRANCH / FACILITY TYPE
> BIR Form No. 1903*
> Photocopy of Mayor’s Business Permit; or Duly received
Applications for Mayor’s Business Permit, if the former is
still in process with the LGU; and/or Board
Resolution/Secretary Certificate Stating the Branch
Establishment
> New sets of permanently bound books of accounts; and
> Proof of Payment of Annual Registration Fee (ARF)
(not applicable to those exempt from the imposition of ARF)
> BIR Form No. 1906; and
> Final & clear sample of Principal Receipts/ Invoices

DURATION : 1 hour and 18 minutes**

HOW TO AVAIL OF THE SERVICE? :


PROCESSING PERSON
STEP TAXPAYER RDO ACTIVITY TIME RESPONSIBLE FEES
1 Submit Checklist of 1. Receive application form, check 5 minutes Client Support Annual
Documentary supporting documents including Officer Registration
Requirements (CDR) Application for ATP, final and clear (CSO) Fee (P500.00);
and duly layout of invoices/receipts, new sets of DST (P15.00)
accomplished BIR books of accounts and sign the CDR
Form 1903, together
with the required 2. Verify existence in the eREG TIN 5 minutes CSO
complete QUERY/ITS/eTIS
documentary
requirements
Proceed to the 3. Interview TP to determine the 15 minutes OD
Officer-of-the Day applicable tax type, PSIC, ATC, computes
(OD) DST for subscribed capital and contract of
lease, if applicable and compute penalty
for late registration, if applicable

4. Stamp received on the application and 5 minutes CSO


assign Document Locator Number (DLN)

5. Encode and generate TIN 7 minutes Registration


Officer
NOTE: if TP was already issued TIN, do
not generate new TIN, update records of
TP under issued TIN

18
PROCESSING PERSON
STEP TAXPAYER RDO ACTIVITY TIME RESPONSIBLE FEES
Receive TIN and copy 6. Release TIN - indicate in taxpayer’s 3 minutes CSO
of BIR Form 1903 receiving copy of BIR Form 1903 (releasing)

7. Encode details of books for 2 minutes Registration


registration in ITS/eTIS Officer

8. Process Authority to Print (ATP) 3 Minutes Registration


Principal Receipts/Invoices Unit Head
2 Pay Annual 9. Receive proof of payment of ARF. 5 minutes CSO
Registration Fee
(ARF) with Mobile
Revenue Collection
Officers System
(mRCOs), Authorized
Agent Banks,
Revenue Collection
Officers or GCash

Present proofs of 10. Generate Certificate of Registration 5 minutes Registration


payment (COR)/ATP and forward to CSS Chief for Unit Head
review and initial
5 minutes Client Support
11. Review and initial COR/ATP/Books of Section (CSS)
Accounts Chief

12. Review and sign COR/ATP/Books of 15 minutes ARDO/RDO


Accounts
3 Receive COR, ARN, 13. Release COR and Ask for Receipt 3 minutes CSO
ATP and Books of Notice (ARN), ATP and Books of (releasing)
Accounts Accounts
TOTAL PROCESSING TIME 1 HOUR AND
18 MINUTES

*Form is available FREE OF CHARGE


**Processing Time per Application

NOTE:
Processing of TIN shall be based on the completeness of the documents presented. Submitted application with incomplete requirements
shall be received by the RDO for processing upon submission of the complete documentary requirements within five (5) working days.
The BIR shall then dispose all pending applications with incomplete requirements after thirty (30) calendar days from receipt of application.

19
⑤ PROCESSING OF REQUEST FOR CERTIFICATION OF CERTIFICATE OF REGISTRATION (COR) /
AUTHORITY TO PRINT (ATP) / TIN CARD

WHO MAY AVAIL? : All taxpayers requesting for Certification

WHERE TO AVAIL? : Revenue District Office (RDO) where the taxpayer is registered

WHAT ARE THE DOCUMENTARY : > Letter Request bearing the letter head of the company;
REQUIREMENTS? > Authorization Letter (for non-individuals, stating name and
position of Company Officer signing the Authorization and/or for
individuals requesting for the certification)

DURATION : 16 minutes**

HOW TO AVAIL OF THE SERVICE? :

PROCESSING PERSON
STEP TAXPAYER RDO ACTIVITY TIME RESPONSIBLE FEES
1 Submit letter of 1. Receive letter of request and verify 3 minutes Client Support P 100.00
request together existence in the ITS/eTIS Officer Certification
with the required (CSO) Fee and
documents
2. Prepare certification documents as 5 minutes Client Support 15.00 for doc.
requested Section (CSS) Chief Stamp per
document
5 minutes ARDO/RDO
3. Sign Certification documents by
ARDO/RDO
2 Receive requested 4. Release of Certification documents 3 minutes CSO
documents (releasing)

TOTAL PROCESSING TIME 16 minutes


**Processing Time per Application

NOTE:
Processing of request shall be based on the completeness of the documents presented. Submitted application with incomplete
requirements shall be received by the RDO for processing upon submission of the complete documentary requirements within five (5)
working days. The BIR shall then dispose all pending applications with incomplete requirements after thirty (30) calendar days from receipt
of application.

20
 PROCESSING OF APPLICATION FOR SUBSEQUENT REGISTRATION OF BOOKS OF ACCOUNTS
WHO MAY AVAIL? : All registered Business Taxpayers

WHERE TO AVAIL? : Revenue District Office (RDO)/Large Taxpayer Division (LTD)


where the taxpayer is registered

WHEN TO AVAIL? :
MANUAL BOOKS OF ACCOUNTS
› Before use of new sets of books of accounts

MANUAL LOOSE LEAF BOOKS OF ACCOUNTS


› Within fifteen (15) calendar days after the end of each taxable year or
within 15 days upon the termination of its use

COMPUTERIZED BOOKS OF ACCOUNTS (CBA)


› Within thirty (30) calendar days after the end of each taxable year or within
30 days upon the termination of its use

WHAT ARE THE DOCUMENTARY : MANUAL BOOKS OF ACCOUNTS


REQUIREMENTS? > BIR Form No. 1905*
> New sets of permanently bound books of accounts;

MANUAL LOOSE LEAF BOOKS OF ACCOUNTS


> BIR Form No. 1905*
> Permit to Use Loose Leaf Books of Accounts;
>Permanently bound Loose Leaf Books of Accounts;
> Affidavit attesting the completeness, accuracy and correctness of entries
in Books of Accounts and the number of Loose Leaf used for period covered.

COMPUTERIZED BOOKS OF ACCOUNTS (CBA)


> BIR Form No. 1905*
> Permit to Use Computerized Accounting System (CAS)/
Computerized Books of Accounts (CBA) and/or its
Components;
> DVDs containing Electronic Books of Accounts and Records.
The DVDs should be properly authenticated and its labels duly
signed by the responsible official(s) of the company who are
required to sign the tax returns under the Tax Code, using a
permanent marker;
> Affidavit attesting the completeness, accuracy and
appropriateness of the computerized accounting books/records,
in accordance with the keeping of books of accounts and
records for internal revenue tax purpose

DURATION : 22 minutes**

HOW TO AVAIL OF THE SERVICE? :

PROCESSING PERSON
STEP TAXPAYER RDO ACTIVITY FEES
TIME RESPONSIBLE
1 Stamp registration details 1. Direct taxpayer to stamp required 2 minutes Client Service NONE
on books as instructed and details on front page of each book for per book Officer
complete details on books registration (CSO)
presented for registration
(except CBA)

21
2 Submit Checklist of 2. Receive and evaluate Update Form, 3 minutes CSO
Documentary sign the CDR and check books or
Requirements (CDR) and properly labeled CD-R submitted for
application form for registration
registration of books
together with the required 3. Encode details of books for 5 minutes Registration
complete documentary registration in ITS as indicated in Update Officer
requirements Form

4. Forward filled out books or properly 5 minutes Registration


labeled CD-R for signature of Officer
ARDO/RDO/CSS Chief / Chief, LTD

5. Sign manual or loose-leaf books of 2 minutes per book RDO/ARDO/


accounts / Chief, LTD/ CSS Chief
stamp and sign CD-R

3 Receive approved manual 6. Release signed manual/loose-leaf 5 minutes CSO


/loose-leaf books of books of accounts (releasing)
accounts and copy of BIR
Form 1905
TOTAL PROCESSING TIME 22 minutes

*Form is available FREE OF CHARGE


**Processing Time per Application

NOTE:

Processing of TIN shall be based on the completeness of the documents presented. Submitted application with incomplete
requirements shall be received by the RDO for processing upon submission of the complete documentary requirements within five (5)
working days. The BIR shall then dispose all pending applications with incomplete requirements after thirty (30) calendar days from
receipt of application.

22
⑦ PROCESSING OF APPLICATION FOR SUBSEQUENT REQUEST FOR AUTHORITY TO PRINT (ATP) RECEIPTS/INVOICES
WHO MAY AVAIL? : All registered Business Taxpayers

WHERE TO AVAIL? : Revenue District Office (RDO)/Large Taxpayers Division where the
Head Office is registered

WHEN TO AVAIL? : As necessary

WHAT ARE THE DOCUMENTARY :


REQUIREMENTS? MANUAL BOUND RECEIPTS/ INVOICES
1. BIR Form No. 1906*
2. Final & clear sample of Principal and Supplementary Receipts/ Invoices;
3. Photocopy of last issued ATP or PCD; or Any booklet from the last issued
ATP for subsequent application

MANUAL LOOSE LEAF RECEIPTS/ INVOICES


1. BIR Form No. 1906*
2. Permit to Use Loose-Leaf Official Receipts or Sales Invoices;
3. Final & clear sample of Principal and Supplementary Receipts/ Invoices;
4. Photocopy of last issued ATP or PCD; or Any booklet from the last issued
ATP for subsequent application

DURATION : 39 minutes**

HOW TO AVAIL OF THE SERVICE? :


6

PROCESSING PERSON
STEP TAXPAYER RDO ACTIVITY TIME RESPONSIBLE FEES
1 Submit Checklist of 1. Receive application form, check 3 minutes Client Support NONE
Documentary completeness of supporting documents and Officer/Registration
Requirements (CDR) sign the CDR Section-LTD
and duly (CSO)
accomplished BIR 2. Evaluate submitted documentary 5 minutes CSO
Form 1906, together requirements and assign DLN
with the required
complete 3. Check TP Information from ITS/eTIS (e.g. tax 5 minutes Registration Unit
documentary type, address, Trade Name, Printer information, Head
requirements etc.), modify if needed and Generate ATP
Correspondence

4. Forward ATP to CSS Chief for review and initial 3 minutes Registration Officer

5. Review and initial 5 minutes Client Support


Section (CSS) Chief

6. Approve and sign ATP 15 minutes RDO/ARDO/ Chief


Registration Section
LTD
2 Receive approved 7. Release approved ATP 3 minutes CSO
ATP and copy of BIR (releasing)
Form 1906
TOTAL PROCESSING TIME 39 minutes
*Form is available FREE OF CHARGE
**Processing Time per Application
NOTE: Processing of TIN shall be based on the completeness of the documents presented. Submitted application with incomplete
requirements shall be received by the RDO for processing upon submission of the complete documentary requirements within five (5)
working days. The BIR shall then dispose all pending applications with incomplete requirements after thirty (30) calendar days from receipt
of application.

23
⑧ PROCESSING OF ONE TIME TRANSACTIONS INVOLVING SALE OF REAL PROPERTY /
SHARES OF STOCKS
WHO MAY AVAIL? : Taxpayers transferring ownership of real / personal properties
arising from sale

WHERE TO AVAIL? : For real property transactions - Revenue District Office (RDO)
where the property is located;
For shares of stock – Revenue District Office where the seller is registered

WHEN TO AVAIL? : Capital Gains Tax (CGT) – Within 30 days after each sale or
disposition of shares of stock or real properties

Documentary Stamp Tax (DST) – Within five (5) days after the
close of the month when the taxable document was made, signed, issued,
accepted or transferred

WHAT ARE THE DOCUMENTARY : BIR Form 1706* – Real Property


REQUIREMENTS? BIR Form 1707* – Shares of Stocks
BIR Form 2000- OT*

For Real Property:


Mandatory
- TIN of Seller and Buyer
- Notarized Deed of Absolute Sale/Doc. of Transfer but only photocopied
documents shall be retained by BIR
- Certified True Copy of latest Tax Declaration issued by the Local Assessor’s
Office for land and improvement applicable for taxable transaction
- Certified True Copy of Original/Transfer/Condominium Certificate of Title
(OCT/TCT/CCT) for manually issued Titles (red Titles)
-Duly Notarized Special Power of Attorney (SPA) from the transacting party if
the latter is not one of the parties to the Deed of Transfer
- Sworn Declaration of No Improvement by at least one (1) of the transferees
or Certificate of No Improvement issued by the Assessor's Office, if
applicable
- Official Receipt/Deposit Slip for this purpose and duly validated return as
proof of payment

Other Applicable Requirements:


- Special Power of Attorney (SPA), if the person signing on the
document. is not the owner as appearing in the Title
- Certification of Phil. Consulate if document is executed abroad
- Location Plan / Vicinity map if zonal value cannot be readily be
determined form the documents submitted
- such other document as may be required by law /ruling /
regulations /other issuances

Additional Req. (for Antedated Sales)


- Certified True Copy of Deed of Sale / Assignment/Exchange issued by the
Clerk of Court of City/Municipality or Regional Trial Court (RTC) or Office of
the Executive Judge of the City/Municipality where the Notary Public is
registered or the National Archives Office
- such other requirements as may be required by law/rulings/regulations/
other issuances

For Shares of Stocks:


Mandatory
- TIN of Seller and Buyer
- Notarized Deed of Absolute Sale/Document of Transfer, but only
photocopied documents shall be retained by the BIR
- Photocopy of stock certificate
- Proof of acquisition cost (i.e. Deed of Sale; FMV at the time of acquisition)
- Official Receipt/Deposit Slip and duly validated return as proof of payment

24
-Duly Notarized Special Power of Attorney (SPA) from the transacting party if
the latter is not one of the parties to the Deed of Transfer

Other Applicable requirements:


1. For claiming expenses of sale
 Proof of claimed deductions such as official receipt and/or invoices

2. For unlisted stocks


 Audited Financial Statement of the issuing corporation nearest the
transaction date

3. For listed shares,


 Price published in newspapers on the transaction date

4. Others
 Certificate of Exemption/BIR Ruling issued by the Commissioner of
Internal Revenue or his authorized representative, if tax exempt
 Such other requirements as may be required by
law/rulings/regulations/etc.

DURATION : Five (5) days

HOW TO AVAIL OF THE SERVICE? :

PROCESSING PERSON
STEP TAXPAYER ACTIVITY FEES
TIME RESPONSIBLE
1 Submit complete 1. Verify TIN of Taxpayer (TP) with Client Support 30 minutes ONETT Team None
documentary Section (CSS). Refer to CSS for registration, if no Member and TP
requirements with duly TIN Service Sec. Staff
accomplished BIR Form
1904 2. Accomplish CDR / Check completeness and 30 minutes ONETT Team
authenticity of documents (if incomplete, inform Member
TP of lacking documents)

3. Receive documents from TP (for complete 15 minutes ONETT Team


requirements) Member

4. Transmit CDR to Head, ONETT Team (only those 10 minutes ONETT Team
with complete requirements) Member

5. Approve CDR 15 minutes Head, ONETT Team

6. Release original copy of documents presented 10 minutes ONETT Team


to BIR together with CDR indicating the Member
requirements that have been complied with by
the TP

25
Receive approved 7. If necessary, conduct ocular inspection per 1 day ONETT Team
CDR approval of the Head, ONETT Team but should be Member
conducted w/in the 5-day period prior to the
issuance of eCAR.

8. Compute the Tax Due using the ONETT 30 minutes ONETT Team
Computation Sheet (OCS) Member

NOTE: This can be done only if all the documents


per CDR have been submitted

9. Stamp "TIN VERIFIED" on the OCS if found to be 5 minutes ONETT Team


in place or correct; Member

10. Sign and forward together with CDR and 15 minutes ONETT Team
complete documents to the Head, ONETT Team Member

11.Receive, review, sign/approve the CDR and 30 minutes Head, ONETT Team
OCS; Return to ONETT Team Member
ONETT Team
12. Release duplicate copy of approved OCS to 10 minutes Member
the TP
2 Receive approved 13. Provide TP with applicable tax returns and 30 minutes per ONETT Team
OCS Accomplish assist in accomplishing them return Member
applicable tax returns
14. Require TP to pay the computed taxes at the 120 minutes ONETT Team
File and pay tax due nearest AAB Member
(time frame of payment
will 15. Receive photocopy of proof of payments of 5 minutes ONETT Team
depend on the location taxes after verifying against TP's copy Member
of AAB) Submit proof of
payment 16. Record in the ONETT Logbook 10 minutes ONETT Team
Member
3 Receive Claim Slip 17. Issue Claim Slip (CS) to TP indicating therein 10 minutes ONETT Team
the date of release of eCAR. Member

18. Verify payment from Collection and Bank 30 minutes Chief, Collection
Reconciliation (CBR) & Batch Control Sheet (BCS) Section
submitted by AABs
NOTE: Payment information are uploaded
to the system overnight if paid before cut-off,
otherwise, on the following day.
(Per RMO 15-2003, 3 days from date of payment 3 days
if data is not available in ITS)

19. Prepare electronic Certificate Authorizing 20 minutes ONETT Support


Registration (eCAR) and submit to the Head, Staff
ONETT Team

20.Sign/Approve eCAR 15 minutes Head, ONETT Team


4 Claim eCAR 21.Release eCAR to TP upon presentation of CS 10 minutes ONETT Team
Member
TOTAL PROCESSING TIME 5 days

*Form is available FREE OF CHARGE

1 Conduct of ocular inspection shall be required under the following instances:


- When there is conflict of data as to existence of improvement in documents presented; and
- Whenever the taxpayer invokes a special law (such as properties located in Areas for Priority Development) that will result in payment
of a lesser tax

26
2 In case of simple transactions (e.g. the subject of donation is only one property) - five (5) Working days after submission of
complete documentary requirements
In case of complex transactions – ten (10) working days after submission of complete documentary requirements

NOTE: Depending on the number of applications received daily and the number of personnel assigned in each RDO, the maximum time
prescribed may be extended.

The BIR shall dispose all pending applications with incomplete requirements after thirty (30) calendar days from receipt of application

27
⑨ PROCESSING OF ONE TIME TRANSACTIONS SUBJECT TO DONOR’S TAX
WHO MAY AVAIL? : Every person, whether natural or juridical, resident or non-resident,
who transfers or causes to transfer property by gift, whether in trust
or otherwise, whether the gift is direct or indirect and whether the
property is real or personal, tangible or intangible.

WHERE TO AVAIL? : Revenue District Office (RDO) where the resident donor is
domiciled at the time of donation, or if there is no legal residence in the
Philippines, with RDO No. 39 - South QC. In the case of gifts made by a
non-resident alien, the return may be filed with RDO No. 39, or with the
Philippine Embassy or Consulate in the country where donor is domiciled at
the time of donation.

WHEN TO AVAIL? : Within thirty (30) days after the date the gift (donation) is made.
A separate return will be filed each gift (donation) made on the different
dates during the year reflecting therein any previous gifts made during the
same calendar year. If the gift (donation) involves conjugal/community
property, each spouse will file separate returns corresponding to his/her
respective share in the conjugal/community property. This rule will also
apply in the case of co-ownership over the property.

WHAT ARE THE DOCUMENTARY BIR Form 1800*


REQUIREMENTS? :
Mandatory:
- TIN of all Donors and Donees
- Notarized Deed of Donation
- Certified true copy of the latest Tax Declaration issued by the Local
Assessor's Office for land and improvement relevant to the date of
transaction
- Certified True Copy of Original/Transfer/Condominium Certificate of Title
(OCT/TCT/CCT) for manually issued Titles (red Titles)
-Duly Notarized Special Power of Attorney (SPA) from the transacting party if
the latter is not one of the parties to the Deed of Transfer
- Sworn Declaration of No Improvement by at least one 1) of the transferees
transacting parties or Certificate of No Improvement issued by the Assessor's
Office, if applicable
- Proof that the donee is a qualified relative of the donor, if the donation is
being taxed using the schedular rates (e.g. Birth Certificate, Marriage
Contract, Baptismal Certificate, affidavit of a third party)
- Official Receipt/Deposit Slip for this purpose and duly validated return as
proof of payment

Additional Requirements; if applicable


1. For Personal Properties
- Proof of valuation of shares of stock at the time of donation
a. For listed stocks - certification of the price index from the PSE/latest
FMV published in the newspaper at the time of transaction
b. For unlisted stocks - latest audited financial statements of the issuing
corporation with computation with the computation of the book
value per share
- Certificate of Deposit/Investment/ Indebtedness/Stocks for donated cash
or securities
- Certificate of Registration of motor vehicle, if any

2. Others
- Special Power of Attorney, if the signatory on the document is not the
owner as appearing in the Title
- Certificate of Exemption/BIR Ruling issued by the CIR or his authorized
representative if tax exempt
- Such other requirements as may be required by law/ rulings/ regulations/
other issuances

28
DURATION : Five (5) days

HOW TO AVAIL OF THE SERVICE? :

PROCESSING PERSON
STEP TAXPAYER ACTIVITY FEES
TIME RESPONSIBLE
1 Submit complete . Verify TIN of Taxpayer (TP) with Client Support 30 minutes ONETT Team None
documentary Section (CSS). Refer to CSS for registration, if no Member and TP
requirements with duly TIN Service Sec. Staff
accomplished BIR Form
1904 2. Accomplish CDR / Checks completeness and 30 minutes ONETT Team
authenticity of documents (if incomplete, inform Member
TP of lacking documents)

3. Receive documents from TP (for complete 15 minutes ONETT Team


requirements) Member

4. Transmit CDR to Head, ONETT Team (only 10 minutes ONETT Team


those with complete requirements) Member

Receive approved 5. Approve CDR 15 minutes Head, ONETT Team


CDR
6. Release original copy of documents presented 10 minutes ONETT Team
to BIR together with CDR indicating the Member
requirements that have been complied with by
the TP

7. If necessary, conduct ocular inspection per 1 day ONETT Team


approval of the Head, ONETT Team but should be Member
conducted w/in the 5-day period prior to the
issuance of eCAR.

8. Compute the Tax Due using the ONETT 30 minutes ONETT Team
Computation Sheet (OCS) Member
NOTE: This can be done only if all the documents
per CDR have been submitted

9. Stamp "TIN VERIFIED" on the OCS if found to 5 minutes ONETT Team


be in place or correct Member

10. Sign and forward together with CDR and 15 minutes ONETT Team
complete documents to the Head, ONETT Team Member

11. Receive, review, sign/approve the CDR and 30 minutes Head, ONETT Team
OCS; Return to ONETT Team Member

12. Release duplicate copy of approved OCS to 10 minutes ONETT Team


the TP Member

2 Receive approved OCS. 13. Provide TP with applicable tax returns and 10 minutes ONETT Team
Accomplish applicable assist in accomplishing them Member
tax returns
14. Require TP to pay the computed taxes at the 30 minutes per ONETT Team
nearest AAB return Member

29
PROCESSING PERSON
STEP TAXPAYER ACTIVITY FEES
TIME RESPONSIBLE
3 File and pay tax 15. Receive photocopy of proof of 5 minutes ONETT Team None
due (time frame of payment payments of taxes after verifying against Member
will depend on the location of TP's copy
AAB) Submit proof of payment
16. Record in the ONETT Logbook 10 minutes ONETT Team
Member
4 Receive Claim Slip 17. Issue Claim Slip (CS) to TP indicating 10 minutes ONETT Team
therein the date of release of eCAR. Member

18. Verify payment from Collections and 30 minutes Chief, Collection


Bank Reconciliation (CBR) & Batch Control Section
Sheet (BCS) submitted by AABs
NOTE: Payment information are uploaded 3 days
to the system overnight if paid before cut-
off, otherwise, on the following day.
(Per RMO 15-2003, 3 days from date of
payment if data is not available in ITS)

19. Prepare electronic Certificate 20 minutes ONETT Support


Authorizing Registration (eCAR) and submit Staff
to the Head, ONETT Team

20.Sign/Approve eCAR 15 minutes Head, ONETT


Team

21.Release eCAR TP upon presentation of 10 minutes ONETT Team


CS Member
TOTAL PROCESSING TIME / DAYS 5 days

*Form is available FREE OF CHARGE

1 Conduct of ocular inspection shall be required under the following instances:


- When there is conflict of data as to existence of improvement in documents presented; and
- Whenever the taxpayer invokes a special law (such as properties located in Areas for Priority Development) that will result in payment
of a lesser tax

2 In case of simple transactions (e.g. the subject of donation is only one property) - five (5) Working days after submission of
complete documentary requirements
In case of complex transactions – ten (10) working days after submission of complete documentary requirements

NOTE: Depending on the number of applications received daily and the number of personnel assigned in each RDO, the maximum time
prescribed may be extended.

The BIR shall dispose all pending applications with incomplete requirements after thirty (30) calendar days from receipt of application

30
⑩ PROCESSING OF PERMIT TO OPERATE AS A MANUFACTURER, PRODUCER, TRADER AND /
OR IMPORTER OF EXCISABLE ARTICLES
WHO MAY AVAIL? : Taxpayers desiring to operate as manufacturer, producer and/or importer
of excisable products

WHERE TO AVAIL? : Excise LT Regulatory Division (ELTRD), BIR National Office Building

WHAT ARE THE DOCUMENTARY : 1. Application for Permit;


REQUIREMENTS? 2. BIR Registration;
3. Plat and Plan of Manufacturing/Storage Facilities, warehouses, etc.
4. Contract of Lease/Agreement, if applicable

In case there is a need for laboratory testing/analysis to determine if the articles


are excisable or not, the following requirements are to be submitted:

For Petroleum Products


1. Product Information Sheet or Product Data Sheet (stating product description,
application and/or uses)
2. Material Safety Data Sheet
3. Signed/Certified Product Composition Sheet from Manufacturer (List of
Ingredients with corresponding CAS No. & Percentage of each ingredient
for a Total of 100%)

For Mineral Products


1. Product Information Sheet or Product Data Sheet (stating product
description, application and/or uses)
2. Material Safety Data Sheet
3. Signed/Certified Product Composition Sheet from Manufacturer (List of
Ingredients with corresponding CAS No. and Percentage of each
ingredient for a Total of 100%)
4. Process Flow from manufacturer

For Alcohol Products


1. Signed/Certified Product Composition Sheet from Manufacturer (List of
Ingredients with corresponding CAS No. & Percentage of each
Ingredient for a Total of 100%)
2. Certificate of Analysis from Manufacturer (for ethanol and/or carbon
dioxide content)
3. Process Flow from Manufacturer (for sparkling & carbonated wines)
4. Sample Product for analysis

For Non-Essential Goods


1. Signed/Certified Product Composition Sheet from Manufacturer (List of
Ingredients with corresponding CAS No. & Percentage of each
Ingredient for a Total of 100%)
2. Product Specifications

DURATION : 152 minutes

31
HOW TO AVAIL OF THE SERVICE? :
STEP TAXPAYER ACTIVITY PROCESSING PERSON FEES
TIME RESPONSIBLE
1 File Application 1. Pre-screen application and supporting documents 10 minutes Receiving Officer
with the Excise to determine the completeness of documentary
Taxpayers requirements submitted by taxpayers
Regulatory
Division BIR- 2. Receive application and its attachments if in order, 2 minutes Receiving Officer
National Office otherwise require lacking requirements from taxpayer
Building together
with the required 3. Record application in database 3 minutes Computer
documents Operator
4. Assign a Document Locator Number (DLN), and a 3 minutes Computer
routing slip to the application Operator

5. Endorse application to the Section Chief for 2 minutes Computer


assignment to Revenue Officer Operator

6. Assign application to Revenue Officer and affix 2 minutes Section Chief


initials on routing slip

7. Endorse application to the assigned Revenue 1 minute Section Chief


Officer
15 minutes Section Chief
8. Evaluate application documents whether the same
requires resolution of technical/factual data requiring
laboratory testing/analysis. If necessary, conduct
laboratory testing/analysis Laboratory testing –
time will depend on
the complexity of
the procedures

2 Schedule ocular 9. Conduct ocular inspection of said Production Within the Revenue Officers
inspection of Plant/Warehouse where said excisable articles will be scheduled ocular
premises produced/stored inspection date as
set by the TP
- 1 day

10. Prepare Revenue Officer’s Report upon receipt of 10 minutes Revenue Officers
complete documentary requirements;

11. Prepare Permit; 20 minutes Revenue Officers

3 Submit additional 12. Register Surety Bond 10 minutes Revenue Officers


documentary
requirements 13. Affix initials thereto and endorse same to Section 1 minute Revenue Officers
Chief

14. Review Permit/Surety Bond based on the 15 minutes Section


recommendation of the Revenue Officer and Chief/Excise
supporting documents; Taxpayers
Regulatory
Division
15. Endorse same to Assistant Division Chief if found 2 minutes Assistant Division
in order Chief/ELTRD

16. Review Permit, Surety Bond and supporting 15 minutes Assistant Division
documents Chief/ELTRD

32
STEP TAXPAYER ACTIVITY PROCESSING PERSON FEES
TIME RESPONSIBLE
17. Affix initials and endorse same to the Division 1 minute Assistant Division
Chief if found in order Chief/ELTRD
Division
18. Review Permit, Surety Bond and supporting 15 minutes Chief/ELTRD
documents

19. Affix initials Permit if found in order 1 minute Division


Chief/ELTRD
20. Endorse Permit and Surety Bond to HREA of LTS- 3 minutes Revenue
Excise for final approval Officer/ELTRD

21. Approve and signs Permit and Surety Bond for 15 minutes HREA LTS-Excise
release to TP

22. Transmit back Permit and Surety Bond 3 minutes HREA LTS-Excise
Revenue
23. Release Permit to TP 3 minutes Officer/ELTRD
TOTAL PROCESSING TIME 152 minutes

NOTE:

The 2 hours and 32 minutes processing time does not include conduct of ocular inspection and laboratory testing/analysis. The time is
extended for the conduct of ocular inspection and laboratory testing/analysis, as well as, when there are more clients.

In case of INQUIRY/SUGGESTION/COMPLAINT:

PLEASE FILE LETTER RE: SUGGESTION/INQUIRY/COMPLAINT IN RELATION TO APPLICATION FOR PERMIT TO –

WHOM : THE HREA – Large Taxpayers Service (Excise Group)


WHERE : ROOM 216 A&B, BIR, NATIONAL OFFICE
TEL NOS : 920-75-10/981-71-71

33
⑪ PROCESSING OF AUTHORITY TO RELEASE IMPORTED GOODS (ATRIG)

WHO MAY AVAIL? : Importers of products subject to excise taxes (Alcohol, Tobacco,
Petroleum, Minerals, Automobiles, Non-essential Goods) {Including Raw
Materials, Machineries, Equipment, Apparatus or any Mechanical
Contrivances used for the production of excisable products}

WHERE TO AVAIL? : Excise LT Regulatory Division, Room 102, BIR National Office,
Diliman, Quezon City

WHAT ARE THE DOCUMENTARY BASIC REQUIREMENTS:


REQUIREMENTS? : > Duly Notarized Application Form
> Bill of Lading
> Commercial Invoice
> Packing List
> Bureau of Customs (BOC) Import Entry & Internal Revenue
Declaration

ADDITIONAL REQUIREMENTS:

A. AUTOMOBILE –
I.) FOR SALE
→ Updated Manufacturer's/Importer's Sworn Statement
→ Affidavit of Undertaking
→ VIN List

II) FOR PERSONAL USE

II.1 B R A N D NEW/USED CAR (returning residence)


→ Affidavit of First & Last Importation
→ BOC Car Evaluation System (Breakdown Computation of
Duties & Taxes)
→ Photocopy of Latest Income Tax Return
→ Joint Undertaking (Broker & Importer)
→Certification from Bureau of Import Service
→BOC Indorsements
→ VIN List
→ Passport

II.2 LOCAL PURCHASE/VOLUNTARY PAYMENT


(USED CAR)
→ BOC Indorsements
→ Indorsement from DOF
→ Certificate of Registration
→Official Receipt
→Latest Income Tax Return
→Stencil of Chassis No. & Engine No.
→Informal Import Declaration & Entry
→Deed of Absolute Sale
→VIN List
→Photo/picture of the Vehicle

B. PETROLEUM
→Technical Information as to the Usage of Imported Products
→Certificate of Product Quality/Quantity, if necessary
→Certificate of Material Source/Origin, if necessary
→Certificate of Analysis
→Affidavit of Undertaking
→Material Safety Data Sheet, if necessary
→DOE Indorsement

34
C. ALCOHOL
→Certificate of Product Quality/Quantity
→Sample Label/Products, if necessary
→Material Safety Data Sheet, if necessary

D. TOBACCO, MINERAL PRODUCTS & POWER


→Permit to Import Cigarette/Cigarette Papers/Leaf Tobacco
→Permit to Import Coal
→Proof of Advance VAT Payment for Wheat Importation
→Product Information/Technical Information, if necessary
→Certification that the Imported Salt is extracted from sea water
duly authenticated by the Philippine Embassy of the
Country of Origin

DURATION : 89 minutes

HOW TO AVAIL OF THE SERVICE? :

STEP TAXPAYER ACTIVITY PROCESSING PERSON FEES


TIME RESPONSIBLE
1
Via the 1. Pre-screen the application and supporting 10 minutes Processing Officer
Philippine documents to determine the following: (Revenue Officer)
National Single
Window a) Importer is registered with the BIR and with
(PNSW) System, appropriate Permit to Import
Taxpayer/ b) Basic prescribed documentary requirements
Importer are complete
electronically
files an 2. Record/encode application in database 2 minutes Receiving Officer
Application
(e-Application) 3. Assign a Document Locator No. (DLN), an Office 3 minutes Receiving Officer
for electronic Control No. (OCN), and prepare a routing slip to be
Authority to attached to the application
Release
Imported Goods 4. Endorse application to the Section Chief for 2 minutes Receiving Officer
(e-ATRIG) for assignment to Processing Officer (Revenue Officer)
Excise Tax
purposes. 5. Assign application to Processing Officer (Revenue 2 minutes Section Chief
Officer) and affix initial in routing slip
Afterwards, submit
the duly notarized 6. Receive the duly notarized application and tag the 2 minutes Processing Officer
Application for status of the e-application in the PNSW System as (Revenue Officer)
e-ATRIG, together “RECEIVED”
with the
prescribed
documentary
requirements

35
PROCESSING PERSON
STEP TAXPAYER ACTIVITY FEES
TIME RESPONSIBLE
7. Evaluate the submitted documentary requirements 15 minutes Processing Officer
to determine whether or not the application requires (Revenue Officer)
any of the following: Laboratory
a) Conduct of ocular inspection; testing – time
b) Resolution of technical/factual issue (for will depend
referral to the Laboratory Unit); on the
c) Resolution of legal issues (for referral to the complexity of
Law & Legislative Division). the
procedures

8. Compute the EXCISE TAX DUE, if applicable 5 minutes Processing Officer


(Revenue Officer)

9. Thru the PNSW System, prepare “Computation 15 minutes Processing Officer


Sheet” and process the electronic ATRIG (e-ATRIG) (Revenue Officer)
[Process 1]

10. Endorse the docket to the Reviewing Officer 1 minute Processing Officer
(Section Chief) for review (Revenue Officer)

11. Review the docket and its supporting documents 6 minutes Processing Officer
(Revenue Officer)

12. Thru the PNSW System, process and generate the 4 minutes Reviewing Officer
e-ATRIG [Process 2] (Section Chief)

13. Endorse the docket to the Assistant Division Chief 2 minutes Reviewing Officer
for further review (Section Chief)

14. Review the docket bearing on the e-ATRIG and its 5 minutes Reviewing Officer
supporting documents (Section Chief)

15. Thru the PNSW System, authorize the electronic 4 minutes Assistant Division
transmission (e-transmission) or e-ATRIG to the Chief
Bureau of Customs (BOC) [Authorize 1]

16. Endorses the docket to the Division Chief for 2 minutes Assistant Division
further review and final approval of e-ATRIG Chief

17. Reviews the e-ATRIG and its supporting 5 minutes Division Chief
documents

18. Thru the PNSW System, approves/authorizes the – 4 minutes Division Chief
transmission of e-ATRIG to the BOC [Authorize 2]

TOTAL PROCESSING TIME 89 minutes

NOTE: The 1 hour and 29 minutes processing time does not include conduct of ocular inspection and/or laboratory testing and/or the
resolution of legal issues, if there is any and provided, PNSW is online, available or up, otherwise, processing time will be extended.
Moreover, processing time will be further extended if there are more applicants and the computation of excise tax is somewhat
complicated.

In case of INQUIRY/SUGGESTION/COMPLAINT:
PLEASE FILE LETTER RE: SUGGESTION/INQUIRY/COMPLAINT IN RELATION TO APPLICATION FOR ATRIG TO –

WHOM : THE HREA – Large Taxpayers Service (Excise Group)


WHERE : ROOM 216 A&B BIR NATIONAL OFFICE
TEL NOS. : 920-75-10/981-71-71

36
⑫ PROCESSING AND ISSUANCE OF TAX CLEARANCE FOR BIDDING PURPOSES
WHO MAY AVAIL? : Taxpayers intending to join public bidding in procurement of
goods and services by government agencies

WHERE TO AVAIL? : Accounts Receivable Monitoring Division (ARMD)


Room 115 Ground Floor BIR National Office, Diliman, Quezon City

WHAT ARE THE DOCUMENTARY 1. Duly accomplished and notarized application form
REQUIREMENTS? 2. Delinquency Verification Certificate (DVC)
3. Confirmation receipt for the certification fee paid
4. Two (2) pieces loose documentary stamp worth P15 each

DURATION : 25 minutes

TIME OF RELEASE : On the 3rd day from date of receipt of the application
OF TAX CLEARANCE (e.g., Application received on August 1 shall be released on August 3)

HOW TO AVAIL OF THE SERVICE? :


STEP APPLICANT / ACTIVITY TO BE PERFORMED BY ARMD PROCESSING PERSON FEES
TAXPAYER TIME RESPONSIBLE
1 Submit 1. Check completeness of required documents and 1 minute Receiving P 100
application information in the duly notarized application form Officer certification
form fee and 2 pcs
together 2. Check if the person physically filing the application is 10 seconds Receiving loose
with duly authorized by the taxpayer-applicant Officer documentary
required stamps worth
documents 3. Verify in the applicable ITS modules/ARMS if the P 15 each,
taxpayer-applicant is compliant with the following one to be
prescribed criteria and indicate findings in the attached to
evaluation sheet: the sworn
application
a. Payment of the current annual registration fee; 2 minutes Receiving and the other
Officer one to the
b. Regular use of the eFPS in filing the requisite tax 2 minutes Receiving Tax
returns and in paying the taxes due thereon; Officer Clearance.
c. Absence of open “stop-filer” cases. 2 minutes Receiving
Officer
d. Not tagged as “Cannot Be Located” (CBL) taxpayer; 2 minutes Receiving
Officer
e. Absence of any record of delinquent account; and 2 minutes Receiving
Officer
f. Absence of any record of delinquent account 2 minutes Receiving
Officer
4. Issue claim stub to the taxpayer-applicant using a 1 minute Receiving
pre-numbered form if the it/he/she has satisfied the Officer
aforesaid documentary requirements/criteria,
otherwise, issue a letter with reason/s indicated why
the application could not be accepted

5. Indicate in the application form the assigned serial 30 seconds Receiving


number of the claim stub Officer

6. Stamp “Received” the application Form 10 seconds Receiving


Officer
7. Forward the entire file of the application to the 5 seconds Receiving
Revenue Officer-Encoder Officer

37
STEP APPLICANT / ACTIVITY TO BE PERFORMED BY ARMD PROCESSING PERSON FEES
TAXPAYER TIME RESPONSIBLE

8. Encode the details of the applicant in the database of 3 minutes Encoder


received application and in the releasing record book
maintained for the purpose

9. Forward the application to the Processor 10 seconds Encoder

10. Print the Tax Clearance 2 minutes Processor

11. Forward the Tax Clearance to the Division Chief 5 seconds Processor

12. Validate evaluation sheet, review and sign 2 minutes Division Chief

13. Return to the processor 5 seconds Division Chief

14. Affix documentary stamp tax and imprint dry seal 35 seconds Processor

15. Forward to the Releasing Officer 10 seconds Processor

2 Presents 16. Release the Tax Clearance to the applicant 2 minutes Releasing
Claim Stub Officer
and receive
Tax
Clearance
TOTAL PROCESSING TIME 25 minutes

NOTES:

1. If the taxpayer-applicant fails to comply with the submission of all the prescribed documentary requirements and/or did not
satisfy any of the criteria to be eligible for the issuance of a Tax Clearance Certificate for Bidding Purposes, the application form
with all the attached documents shall be immediately returned to the taxpayer-applicant, with a checklist of the
documents/criteria that it/he/she must submit/satisfy.

2. The length of time to be spent on the verification of different criteria in the issuance of TCC from pertinent modules in the
Integrated Tax System (ITS), as well as, other stand-alone systems, may vary depending on the systems’ availability
/accessibility.

3. The processing time for each and every application may be extended, depending on the volume of the received applications
for the day.

38
⑬ PROCESSING AND ISSUANCE OF TAX CLEARANCE (TCL) FOR BIDDING PURPOSES
[FOR NON-RESIDENT FOREIGN CORPORATION (NRFC) /
NON-RESIDENT ALIEN NOT ENGAGED IN TRADE OR BUSINESS (NRANETB)]
WHO MAY AVAIL Non-resident foreign corporations/Non-resident alien individuals not engaged in trade or
: business intending to join public bidding in procurement of goods and services by
government agencies

WHAT ARE THE DOCUMENTARY : 1. Duly accomplished and notarized application form;
REQUIREMENTS 2. Authorization letter for the representative in the Philippines;
3. Certification from the Securities and Exchange Commission (SEC) that the
NRFC/NRANETB is not a registered entity/individual engaged in trade or business in
the Philippines;
4. Two (2) pieces loose documentary stamp worth P15 each; and
5. Official Receipt pertaining to the payment of P100.00 certification fee through the
General Services Division of the BIR National Office

WHERE TO AVAIL : Accounts Receivable Monitoring Division (ARMD)


Room 115 Ground Floor BIR National Office Building, Diliman, Quezon City

DURATION : 27 minutes

TIME OF RELEASE OF TCC : On the 3rd working day from the date of receipt of the application with complete documents
(e.g., Application received on August 1 shall be released on August 3)

HOW TO AVAIL OF THE SERVICE?

STEP NRFC/NRANETB ACTIVITY TO BE PERFORMED BY ARMD PROCESSING PERSON FEES


TIME RESPONSIBLE
1 Submit 1. Check if all the required information 1 minute Receiving Revenue P100.00 certification
application form in the duly notarized application form Officer fee and 2 pcs loose
together with have been provided by the documentary
required NRFC/NRANETB; stamps worth
documents P15.00 each, one to
2. Check if the person physically filing 10 seconds Receiving Revenue be attached to the
the application is duly authorized by Officer notarized
the NRFC/NRANETB; application form and
the other one to the
3. Check if all the prescribed documents 1 minute Receiving Revenue Tax Clearance for
are attached to the application; Officer Bidding Purposes

4. Check if the information provided by 3 minutes Receiving Revenue


the NRFC/NRANET in the notarized Officer
application form matched with that
in the ITS-REGSYS (TIN, registered
name, trade name, address, etc.)

5. Prepare claim stub to be released to 10 seconds Receiving Revenue


the NRFC/NRANETB using a pre- Officer
numbered form

6. Indicate in the application form the 5 seconds Receiving Revenue


assigned serial number of the claim Officer
stub

7. Release the claim stub to the 5 seconds Receiving Revenue


NRFC/NRANETB, if it/he/she has Officer
satisfied the aforesaid documentary
requirements, otherwise issue letter
for the non-acceptance of the

39
STEP NRFC/NRANETB ACTIVITY TO BE PERFORMED BY ARMD PROCESSING PERSON FEES
TIME RESPONSIBLE
application due to the reason/s as
indicated thereon.
FRONTLINE PROCESSING TIME 5.50 minutes
8. Forward the entire file of the 5 seconds Receiving Revenue
application to the Revenue Officer Officer
Encoder

9. Record the prepared claim stub in the 5 seconds Revenue Officer –


receiving/releasing record book Encoder
maintained for the purpose

10. Encode the pertinent details of the 1 minute Revenue Officer –


application (e.g., TIN, name, claim Encoder
stub number and address) in the
database prior to the transmittal of
the application to the Revenue
Officer – Processor

11. Forward the received application 5 seconds Revenue Officer –


with complete documentary Encoder
requirements and duly accomplished
checklist of satisfied criteria to the
Revenue Officer – Processor

12. Check the encoded pertinent details 3 minutes Revenue Officer –


of the application and print the TCL Processor

13. Forward the processed TCL to the 5 minutes Revenue Officer –


ARMD Division Chief for review and Processor
approval

14. Review the printed TCL to determine 3 minutes ARMD Division


if the issuance of the same is in order Chief

15. Approve and sign the TCL if the 2 minutes ARMD Div. Chief
application is in order, otherwise,
return to the Processor for the
preparation of Letter of Denial

16. Release approved TCL to the Revenue 5 seconds ARMD Div. Chief
Officer Processor, including
applications to be issued Letter of
Denial (see NOTE: 4 below)
10 seconds Revenue Officer –
17. Affix documentary stamp to the Processor
signed TCL, cancel the same, and
imprint the dry seal to the signed TCL

18. Forward the signed TCL to the 5 minutes Revenue Officer –


Releasing Officer Processor
2 Presents claim 19. Release Tax Clearance/Denial Letter 2 minutes Revenue Officer –
stub and receives (see NOTE: 4) to the Releasing
TCL. If claimant Taxpayer/Authorized Representative
is not the
applicant,
present
authorization.
BACK-END PROCESSING TIME 21.50 minutes
TOTAL PROCESSING TIME 27 minutes *

40
NOTES:

1. If the taxpayer-applicant fails to comply with the submission of all the prescribed documentary requirements to be eligible for the
issuance of a TCL for Bidding Purposes, the application form with all the attached documents shall be immediately returned to the
NRFC/NRANETB. However, it/he/she shall be duly informed through a checklist indicating therein the documents that it/he/she
must submit.

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. This processing time is exclusive of other processes/activities that are related to the issuance of
TCLs but are being undertaken after the TCLs are released to the taxpayer-applicant (e.g., preparation of the list of approved TCLs,
posting thereof to the BIR website, etc.). The processing time for each and every application may be extended, depending on the
volume of the received applications for the day.

3. The processing of applications for TCLs is being done on a per batch basis. The processing of applications received in the morning
commences in the afternoon while the processing of those received in the afternoon starts in the morning of the next working day.

4. In case a recommended TCL for approval will be denied, instead, by the ARMD Division Chief, the processing time from the
preparation up to the final approval of the Denial Letter shall be added to the total processing time presented above.

41
⑭ PROCESSING OF REQUEST FOR THE ISSUANCE OF VAT EXEMPTION CERTIFICATES (VEC) AND /OR
VAT EXEMPTION ID CARDS (VEIC) IN FAVOR OF EMBASSIES AND ITS PERSONNEL
(COVERING PURCHASE OF GOODS AND SERVICES)
WHO MAY AVAIL? : Any qualified Embassy, Qualified Embassy personnel and
Qualified Embassy personnel dependent (spouse)

WHERE TO AVAIL? : International Tax Affairs Division, National Office

WHAT ARE THE DOCUMENTARY 1. Note Verbale, from the concerned embassy requesting the issuance of
REQUIREMENTS? : or Renewal of the embassy or embassy personnel/s’ VEC/VEIC
2. Favorable DFA Indorsement on the application, indicating the name of the
Embassy and / or embassy personnel for whom the VEC / VEIC is requested to be
issued citing basis
3. Copy of signed DFA Diplomatic I.D.
4. DFA list of countries giving VAT exemption on the purchase of vehicles (regularly
submitted by the DFA to BIR)

For renewals:
1.Same as 1-4 above
2.Surrender of copy of old VEC / VEIC

NOTE: The renewal shall be filed not later than 2 months before the date of expiration
of the previously issued VEC/VEIC.

For Lost or Destroyed VEC/VEIC


1.Same as 1-4 above
2.Duly notarized affidavit of loss.

DURATION : 265 minutes

HOW TO AVAIL OF THE SERVICE? :

STEP TAXPAYER ACTIVITY PROCESSING PERSON FEES


TIME RESPONSIBLE
1 Submits a request for 1 Receive the request and log the request 5 minutes Receiving Clerk None
the issuance (RC)
or renewal of VAT
Exemption Certificates 2 Prepare and attach an Assignment Slip to the 10 minutes RC
(VECs) and / or VAT request and Sec. Chief (SC)
Exemption ID Cards transmits the same to the SC Case Officer (CO)
(VEICs) in favor of
Embassies and its 3 Initial review of the request and assign to CO 15 minutes SC
qualified personnel
4 Check and review the validity and completeness 10 minutes CO
of the documents.

5 Prepare letter and communicates with the DFA, 30 minutes SC Assistant Division
Embassy to request further compliance (if Chief (ADC) Division
documents are incomplete) Chief (DC), CO, SC,
ADC, DC

6 Process VEC/VEIC 30 minutes CO

7 Review and forward the same to the ADC, with 15 minutes SC


comments, as necessary.

8. Review the VEC/VEIC and forwards the same to 15 minutes ADC


the DC

9 Review the VEC/VEIC and initials or gives 15 minutes DC


instructions to redraft or finalize, as appropriate.

42
None
10. Incorporate corrections, print and route to the 30 minutes CO
SC, ADC and DC

11 Forwards the entire docket to the Legal Service 15 minutes RC


(LS)and logs the release of the docket.

12 Receive the VEC / VEIC, logs the same in the 15 minutes RC-LS
logbook and forwards it to Head Revenue
Executive Assistant – Legal Service (HREA-LS)

13 Review the VEC / VEIC and approve/initial the 15 minutes HREA


same and forward it to the ACIR’s Technical
Assistant (TA) for review

14 Review and forward the VEC/VEIC to the ACIR 15 minutes TA-ACIR


for signature

15 Sign/approve the ruling and return the same 15 minutes ACIR-LS


to International Tax Affairs Division (ITAD)

2 Receives Ruling 16 Log the receipt of the ruling, number the ruling 15 minutes RC
and release the same to embassy personnel/duly
authorized representative

TOTAL PROCESSING TIME 265 minutes

NOTE:
The processing time is for one or two clients being served at one time. The time will be extended if there are more clients and if there are
other legal issues to be resolved.

43
⑮PROCESSING OF REQUEST FOR THE ISSUANCE OF RULING ON INDIRECT TAX EXEMPTION OF EMBASSIES
AND EMBASSY PERSONNEL (PURCHASE OF VEHICLES)
WHO MAY AVAIL? : Any qualified Embassy, Qualified Embassy personnel

WHERE TO AVAIL? : International Tax Affairs Division (ITAD), National Office

WHAT ARE THE DOCUMENTARY? 1. Note Verbale, from the concerned embassy, requesting for the issuance
REQUIREMENTS? : of a ruling, accompanied by copy of Pro Forma Invoice from car dealer,
indicating the amount of taxes to be exempted, amount of vehicle to be
purchased, engine number, chassis number, vehicle model
2. Favorable DFA Indorsement on the application citing basis
3. Favorable DOF Indorsement on the application, including a categorical
confirmation of ad valorem tax exemption, when necessary
4. DFA list of countries giving VAT exemption on the purchase of
vehicles (regularly submitted by the DFA to BIR)

DURATION : 480 minutes

HOW TO AVAIL OF THE SERVICE? :

STEP TAXPAYER ACTIVITY PROCESSING PERSON FEES


TIME RESPONSIBLE
1 Submit 1 Receive the request and log the Request 5 minutes Receiving Clerk None
request for the (RC)
2 Prepare and attach an Assignment Slip to the request and 10 minutes
issuance of a RC
transmit the same to the SC
ruling on indirect
tax exemption of 3 Initial review of the request and assign to CO 30 minutes Section Chief (SC)
Embassies and
4 Check and review the validity and completeness of the 45 minutes Case Officer (CO)
Embassy
documents
Personnel
5 Prepare letter and communicates with the DFA and Embassy 45 minutes CO
to request further compliance
6 Process, evaluate, and draft the ruling 60 minutes SC
7 Review the draft ruling and forward the same to the Assistant 30 minutes SC
Division Chief (ADC), with comments, as necessary
8 Review the ruling and forward the same to the DC 30 minutes ADC
9 Review the ruling and initials the same or gives instructions to 30 minutes DC
redraft or finalize the same, as appropriate
10 Incorporate corrections and print the ruling and route to the 60 minutes CO
SC, ADC and DC for their initials
11 Forward the entire docket to the Legal Service (LS) and log 15 minutes RC
the release of the docket
12 Receive the draft ruling/docket, log the same in the logbook 15 minutes RC-LS
and forward it to Head Revenue Executive Assistant – Legal
Service (HREA-LS)
13 Review the draft ruling and approve/initial the same and 30 minutes HREA
forward it to the ACIR’s Technical Assistant (TA) for review
14 Review and forward the docket to the ACIR for signature 30 minutes ACIR-TA
15 Sign/approve the ruling and return the same to ITAD 30 minutes ACIR-LS

2 16 Log the receipt of the ruling, number the ruling and release 15 minutes RC
the same to the embassy personnel / duly authorized
representative
TOTAL PROCESSING TIME 480 minutes
NOTE:
The processing time covers only simple request for ruling. The time will be extended if the legal issue to be resolved requires further
research and if there are more clients.

44
⑯PROCESSING AND ISSUANCE OF TAX CREDIT CERTIFICATE (TCC) PURSUANT TO WRIT OF EXECUTION
ISSUED BY COURT OF TAX APPEAL (CTA)
WHO MAY AVAIL? : Taxpayer who filed for tax credit / refund with the Court of Tax
Appeals (with final decision)

WHERE TO AVAIL? : Appellate Division, National Office

WHAT ARE THE DOCUMENTARY : 1. Application Letter


REQUIREMENTS? 2. Writ of Execution
3. Copy of Final Decision of CTA(Division)/CTA En Banc / Supreme
Court
4. Entry of Judgment
5. SEC Certificate of Filing of Articles of Incorporation (AOI) or
Amended AOI
6. Application for Registration/ Certificate of Registration (BIR Form
No. 2303)
7. Latest Application for Registration Information Update (BIR Form
No. 1905)
8. Compliance with RMC No. 5-2011 (Authority to Transact with BIR)

NOTE: Required documents must be original or certified true copy

DURATION : 349 minutes

HOW TO AVAIL OF THE SERVICE? :

- 45 -
PROCESSING PERSON
STEP TAXPAYER ACTIVITY FEES
TIME RESPONSIBLE
1 Submit application 1 Receive Application letter together with the 3 minutes Receiving Clerk None
letter with requirements, including Writ of Execution.
complete
documentary 2 Log Application Letter 3 minutes Receiving Clerk
requirements,
including Writ of 3 Transmit to Division Chief for assignment of 3 minutes Receiving Clerk
Execution. Cases

4 Assign to Case Officer-Revenue Attorney 5 minutes Division Chief

5 Prepare letter requesting docket from the 15 minutes Case Officer-Revenue


Litigation Division/ Legal Division and/ or investigating Attorney
office where the taxpayer is registered, and a
Certification of No Pending/Granted Similar Claim for
TCC involving the same tax and same taxable year.

6 Transmit letter to the Tax Credit/ Refund Section 3 minutes Case Officer-
(Section Chief), Asst. Div. Chief and Division Chief for Revenue Attorney
review and initial/signature

7 Review and sign letter 20 minutes Section Chief, Asst.


Div. Chief and
Division Chief
8 Prepare draft memo recommending issuance of Tax 120 minutes Case Officer-
Credit Certificate (TCC) Revenue Attorney

9 Forward to Section Chief and Asst. Div. Chief for 3 minutes Case Officer-
review Revenue Attorney

10 Review draft memo recommending issuance of TCC 30 minutes Section Chief, Asst.
Division Chief
11 Prepare final memo together with duly 30 minutes Case Officer-
accomplished TCC Revenue Attorney

12 Review, initial and forward recommendation to 15 minutes Section Chief, Asst.


Division Chief Division Chief

13. Review and approve recommendation 30 minutes Division Chief

14 Forward to Legal Service 3 minutes Receiving/releasing


Clerk, Appellate
Division

15 Receive docket and transmit to Head Revenue 3 minutes Receiving Clerk,


Executive Assistant (HREA) Legal Service

16 Review and initial of recommendation by HREA and 30 minutes HREA and ACIR
ACIR, then forward docket to the Deputy
Commissioner, LG.

17 Approve recommendation and sign TCC 30 minutes DCIR, LG

18 Transmit docket to Appellate Division 3 minutes Receiving/Releasing


Clerk, Legal Service

19 Receive docket and enroll TCC in the BIR 10 minutes Staff


Integrated Tax System (ITS)

- 46 -
PROCESSING PERSON
STEP TAXPAYER ACTIVITY FEES
TIME RESPONSIBLE
2 Receive TCC 20 Release TCC to taxpayer 5 minutes Staff

TOTAL PROCESSING TIME 349 minutes

NOTE:

Processing time does not include waiting period for the reply of other offices. Hence, the 5 hours and 49 minutes will be extended
depending on the submission of requirements by other offices, especially those in the Regional Offices.

- 47 -
⑰ PROCESSING OF RULINGS ON TAX EXEMPTION OF NATIONAL HOUSING AUTHORITY AND PRIVATE
SECTOR1 PARTICIPATING IN SOCIALIZED HOUSING UNDER R.A. 7279 (WITH ESTABLISHED PRECEDENTS)
WHO MAY AVAIL? : Any taxpayer or duly authorized representative

WHERE TO AVAIL? : Law and Legislative Division, National Office

WHAT ARE THE DOCUMENTARY 1. Copy of the Deed of Sale;


REQUIREMENTS? : 2. Copy of the corresponding Tax Declaration;
3. Copy of the Transfer Certificate of Title;
4.Photocopy of the receipt of payment of the documentary stamp tax;
5. Sworn Statement of taxpayer that the acquired raw land shall be
used for socialized housing project;
6. Approved HLURB Subdivision Preliminary and Location clearance
of the Subdivision;
7. Certification from HLURB that taxpayer is engaged in socialized
housing;
8. Certification from the HLURB that the sale of the socialized
housing units to qualified beneficiaries shall in no case exceed the
maximum amount of P400,000.00 price ceiling;

DURATION : 44 Days
HOW TO AVAIL OF THE SERVICE? :
STEP TAXPAYER ACTIVITY PROCESSING TIME PERSON RESPONSIBLE FEES
1 Taxpayer file 1. Receive request 3 minutes Staff None
letter- request 2. Assign request Within 2 days from Division Chief
with complete receipt
documentary 3. Evaluate request and prepare Within 5 days from Revenue Attorney
requirements draft ruling Receipt
personally or by 4. Forward to Asst. Division Chief Within 3 days from Asst. Division Chief
mail with the Law for review and initial receipt
and Legislative 5. Review draft Within 3 days from Division Chief
Division receipt
6. Forward to Legal Service for Within 1-day after Staff
Review review by the Division Chief
7. Review draft Within 3 days from Technical Assistant-
receipt Legal Service
8. Review draft Within 3 days from Head Revenue Executive
receipt Assistant
9. Review draft Within 3 days from
Assistant Commissioner
receipt
10. Forward to Legal Group Within 1day after Staff
review by the Assistant
Commissioner
11. Review draft Within 3 days from
Technical Assistant
receipt
12. Review draft Within 3 days from
Chief of Staff
receipt
13. Review draft Within 3 days from Deputy Commissioner
receipt
14. Forward to Office of the Within 1-day after Staff
Commissioner review by the Deputy
Commissioner
15. Review draft Within 3 days from Technical Assistant
receipt
16. Review draft Within 3 days from Chief Legal Counsel
receipt
17. Sign draft/ ruling Within 3 days from Commissioner
receipt

1
Please note that the tax exemption on the transfer of raw lands to NHA is now being processed by the Office of the
Commissioner per RMO No. 65-2016.

- 48 -
2 Receives Ruling 18. Release ruling to the taxpayer Within 1 day upon receipt by Staff
. the Law and Legislative Division
TOTAL PROCESSING TIME 44 Days

NOTE: The processing time covers only simple request for ruling. The time will be extended if the legal issue or issues to be resolved
requires further research, and if there are more clients/taxpayers involved.

- 49 -
⑱ PROCESSING OF APPLICATION FOR CERTIFICATE OF EXEMPTION FOR SCHOLARSHIP AND JOB
/LIVELIHOOD PROGRAMS
WHO MAY AVAIL? : Persons with low income / no income who want to avail of
Scholarship and Job/Livelihood Programs

WHERE TO AVAIL? : RDO having jurisdiction over the residence of the taxpayer or where
the taxpayer is registered

WHAT ARE THE DOCUMENTARY › Certification of Low Income / No Income signed by the Barangay
REQUIREMENTS? : Chairman of the place where the applicant resides

› Duly notarized Affidavit of Low Income / No Income

DURATION : 35 minutes

HOW TO AVAIL OF THE SERVICE? :

STEP TAXPAYER RDO ACTIVITY PROCESSING PERSON FEES


TIME RESPONSIBLE
1 Submit Barangay 1.Receive the required documents 5 minutes Chief, P 100.00
Certificate as to low income / Administrative Certification
no income and duly notarized Section Fee and P15.00
affidavit DST per document
2. Interview, and evaluate the 10 minutes Chief, Administrative
income status of the taxpayer. Section

3. Prepare certification 10 minutes Chief, Administrative


Section

4. Approve and sign certification 5 minutes ARDO

2 Receive requested 5. Release of Exemption 5 minutes Chief,


Certification Document Certification Administrative
Section
TOTAL PROCESSING TIME 35 minutes

- 50 -
⑲ PROCESSING OF APPLICATION FOR CONTRACTOR’S FINAL PAYMENT RELEASE CERTIFICATE
WHO MAY AVAIL? : Persons engaged in contract with the DPWH

WHERE TO AVAIL? : Large Taxpayers Audit Divisions’ /RDOs’ having jurisdiction over
the contractor-taxpayer

WHAT ARE THE DOCUMENTARY


REQUIREMENTS? : a. Application Form (BIR Form No. 0217) * in three (3) copies;
b. Contractor’s Summary of Sales to Government;
c. Contractor’s Summary of Value-Added Tax (VAT) withheld on
Sales to Government (Item 26D of BIR Form No. 2550Q);
d. DPWH’s Summary of Remittance (E-MAP);
e. DPWH’s draft of final Disbursement Voucher;
f. Certified true copy of the following:
 DPWH Vouchers;
 BIR Form Nos. 2550M/2550Q filed with BIR by the Contractor;
 DPWH’s Executive Summary;
 DPWH’s Original or Revised Contract;
 DPWH’s Certificate of Completion;
 DPWH’s Certificate of Final Inspection; and
 Certificate of Creditable Tax Withheld at Source (BIR Form Nos.
2307) and Certificate of Final Taxes Withheld at Source (BIR
Form No. 2306) given by DPWH to the contractor;
g. Details of Project Cost Estimates, if any;
h. Notarized Sworn Declaration of the Contractor and Certification
from DPWH that no payment yet has been made to the Contractor,
in case of first and final payment by the DPWH of the entire
contract price; and
i. Other documents/schedules as may be required:
 Contractor’s breakdown of Receipts or Collection
 DPWH’s Certificate of Acceptance (after one (1) year of
Completion)

DURATION : 50 minutes**

HOW TO AVAIL OF THE SERVICE? :


PROCESSING PERSON
STEP TAXPAYER RDO ACTIVITY TIME RESPONSIBLE FEES
1 Submit duly accomplished 1. Receive application and required 5 minutes Collection P 100.00
BIR Form No. 0217* documents. Section Chief Certification Fee
together with the required and
documents 2. Verify existence in the ITS (Registration, 40 minutes Officer of the P15.00 DST per
Tax Payments) Day Document

3. Review of the docket 60 minutes** Chief, Assessment


a. Evaluate authenticity and Section
completeness of submitted
documents
b. Prepare working papers
showing collectible final
payment
c. Inform taxpayer on the
discrepancy of payment of taxes
of VAT/Income Tax (IT), if any
d. Fill-up applicable portion BIR
Form 0217

4. Sign Certification Document / BIR Form 5 minutes RDO / ARDO


No. 0217

- 51 -
2 Receive requested 5. Release of Certification Document / 5 minutes Office of the
Certification BIR Form No. 0217 RDO/ARDO
Document

TOTAL PROCESSING TIME 50 minutes

*Form is available FREE OF CHARGE


**Depending on the number and years of payments to be reviewed

- 52 -
⑳ PROCESSING OF DELINQUENCY VERIFICATION CERTIFICATE (DVC) (FOR COMMISSION ON APPOINTMENT
/CIVIL SERVICE AWARD / NBI)
WHO MAY AVAIL? : Individual taxpayer who needs the Certificate for the following purposes:
1. Confirmation of appointment by the Commission on Appointment (CA)
2. Civil Service Awards; and
3. NBI (for those names in the NBI watch list)

WHAT ARE THE DOCUMENTARY : 1. Letter request indicating the TIN and purpose;
REQUIREMENTS? 2. Proof of payment of P100.00 certification fee and one (1) loose
documentary stamp worth P15.00;
3. Authorization from the individual taxpayer; and
4. NBI Letter (for applicant whose name is in the NBI watch list)

WHERE TO AVAIL? : Accounts Receivable Monitoring Division (ARMD)


Room 115 Ground Floor BIR National Office Building
Diliman, Quezon City

DURATION : 31 minutes and 25 seconds

TIME OF RELEASE OF DVC : Within twenty-four (24) hours from receipt of application

HOW TO AVAIL OF THE SERVICE? :


STEP TAXPAYER ACTIVITY TO BE PERFORMED BY ARMD PROCESSING PERSON FEES
TIME RESPONSIBLE
1 Taxpayer- 1. Check the letter request if the TIN and 1 minute Receiving Officer P100.00
applicant purpose is indicated therein, as well as certification
accomplishes the the completeness of the documentary fee and
application form requirements. P15.00 loose
and file the same documentary
to the Receiving 2. Check if the person physically filing 10 seconds Receiving Officer stamp
Officer the application is himself/herself or is
filed by his/her duly authorized
representative (applicable only in
cases where the person physically
filing the application is other than the
individual taxpayer-applicant).

3. Check from the applicable module in 3 minutes Receiving Officer


the Integrated Tax System (ITS) or
Electronic Taxpayer Integrated Tax
System (eTIS) the relevant registration
details of the taxpayer-applicant (e.g.
TIN, registered name, registered
address, type of registration, etc.). If
the applicant is not in the ITS/eTIS, the
application shall be returned with
corresponding letter of non-
acceptance indicating the requirement
to register with the revenue district
office having jurisdiction over his/her
residence/place of business, and after
doing Step No. 4 hereof.

4. Validate if the applicant has no record 3 minutes Receiving Officer


of tax liabilities, both from the
Accounts Receivable Management
System (ARMS), if applicable, and the
manually-maintained
database/record/inventory of
Accounts Receivable/Delinquent
Accounts.

- 53 -
STEP TAXPAYER ACTIVITY TO BE PERFORMED BY ARMD PROCESSING PERSON FEES
TIME RESPONSIBLE
5. If requested DVC is for NBI purposes
and it was found that taxpayer-
applicant has record of tax liabilities:
a. Verify if there is a pending 2 minutes Receiving Officer
application for compromise
settlement or abatement of
penalties.
b. If there is no pending application for 7 minutes Receiving Officer
compromise settlement or
abatement of penalties, prepare a
letter of non-acceptance, sign it &
give the same to the taxpayer-
applicant/representative. However,
if there is a pending application for
compromise settlement or
abatement of penalties, verify from
the Collection & Bank Reconciliation
System if the amount offered for
payment has been fully paid.
c. If the amount offered for payment 2 minutes Receiving Officer
is fully paid, issue claim stub;
otherwise, prepare a letter of non-
acceptance, sign it and give the
same to the taxpayer-
applicant/representative.

6. If requested DVC is for confirmation of 2 minutes Receiving Officer


appointments by the CA or for Civil
Service Awards and the taxpayer-
applicant has record of tax liabilities,
prepare letter of non-acceptance, sign
it and give the same to the taxpayer-
applicant/representative. If no record
of tax liabilities, issue the claim stub.
FRONTLINE PROCESSING TIME 20 minutes 10 seconds
7. Indicate the control number on the 3 minutes Receiving Officer
application letter and the time and date
of actual receipt and encode in the
database

8. Prepare the DVC 3 minutes Receiving Officer

9. Forward the DVC to the Division Chief 5 seconds Receiving Officer


for approval/signature

10. Review/approve/sign the DVC. If the 2 minutes Division Chief


result of validation by the Division Chief
shows that the taxpayer-applicant has
tax liabilities, require the Receiving
Officer to prepare a Letter of Denial
instead and sign the same

11. Forward the approved DVC/Letter of 10 seconds Division Chief


Denial to the Releasing Officer
1 minute Releasing Officer
12. Affix the documentary stamp tax and
imprint the BIR dry seal to the DVC
2 Taxpayer 13. Release the DVC/Letter of Denial to the 2 minutes Releasing Officer
presents the taxpayer-applicant/representative

- 54 -
STEP TAXPAYER ACTIVITY TO BE PERFORMED BY ARMD PROCESSING PERSON FEES
TIME RESPONSIBLE
claim stub to the
Releasing Officer
BACK-END PROCESSING TIME 11 minutes and 15 seconds
TOTAL PROCESSING TIME 31 minutes and 25 seconds
NOTES:
1. If the taxpayer-applicant was found to have record of delinquent tax liabilities, the application letter shall be immediately
returned, together with a letter informing the reason for the non-acceptance of the same.
2. The length of time to be spent on the verification of the taxpayer’s registration details and the absence of delinquent accounts
may vary depending on the system’s availability/accessibility.
3. 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 received applications for
the day.
4. The processing of applications for DVCs are being done on a per batch basis, wherein processing of applications received in the
morning commences in the afternoon, while applications received in the afternoon are processed in the morning of the next
working day.
5. The time consumed in the preparation of the Letter of Denial is not included above.

- 55 -
㉑ PROCESSING OF DELINQUENCY VERIFICATION CERTIFICATE (DVC)
WHO MAY AVAIL? : Taxpayer securing the following documents or for the following purpose:
- Tax Clearance for Bidding Purposes
- Importer’s/Broker’s Clearance Certificate
- Tax Credit Certificate (TCC) Cash Conversion
- TCC Revalidation
- Tax Refund
- Tax Debit Memo (TDM) Issuance
- Closure of Business
- Accreditation of Printers

: 1. Duly accomplished application form;


WHAT ARE THE DOCUMENTARY 2. Authorization from the authorized officer (for non-
REQUIREMENTS? individual)/individual taxpayer;
3. Proof of payment of P 100 certification fee and P15
documentary stamp tax

WHERE TO AVAIL? : : Large Taxpayers Collection Enforcement Division (for Regular taxpayers
under RDO Nos. 116, 125, 126 and Excise taxpayers under RDO Nos. 121
and 124)

Concerned Large Taxpayers Division [RDO No. 123-Cebu or RDO No. 127-
Davao]

Concerned Revenue District Office

Concerned Regional Collection Division (for taxpayers under RR Nos. 4, 5,


6, 7, 8, and 9, except those under RDO Nos. 35, 36, 37, 61, 62 and 63)

DURATION : 28 minutes and 30 seconds

TIME OF RELEASE OF DVC : Within 24 hours from receipt of the application

HOW TO AVAIL OF THE SERVICE? :


PROCESSING PERSON
STEP TAXPAYER ACTIVITY TIME RESPONSIBLE FEES
1 Taxpayer 1. Check the completeness of the application 1 minute Receiving Officer P100.00
accomplish the form and the required attachments to the certification
application application form fee and
form and file P15.00 loose
the same to the 2. Check if the person physically filing the 30 seconds Receiving Officer documentary
Receiving application is duly authorized by the stamp
Officer concerned taxpayer-applicant (applicable
only in cases where the filer is a non-
individual or a person other than the
individual taxpayer-applicant)

3. Forward the application to the Chief, 20 seconds Receiving Officer


RACES/ Collection Section Chief/ Section
Chief, LTCED

4. Check from the ITS-REG/eTIS-TRS if the 10 minutes Chief, RACES/


applicant is registered and under its Collection Section
jurisdiction. If the applicant is not Chief, RDO/ Section
registered yet, instruct to register Chief, LTCED

5. Check the existence of any record of tax 5 minutes Chief, RACES/


liabilities, both from the Accounts Collection Section
Receivable Management System (if Chief, RDO/ Section
applicable) and the manually-maintained Chief, LTCED
database/record /inventory

- 56 -
PROCESSING PERSON
STEP TAXPAYER ACTIVITY TIME RESPONSIBLE FEES
6. Transmit the application, together with 1 minute Chief, RACES/
the results of verification, whether with or Collection Section
without delinquent accounts, to the Chief/ Section Chief,
Receiving Officer LTCED

7. Encode in the database and prepare the 5 minutes Receiving Officer


DVC indicating the details of the tax
liabilities, if any.

8. Forward the prepared DVC to the Section 10 seconds Receiving Officer


Chief for review

9. Review the prepared DVC and affix initial 1 minute Chief, RACES/
thereon Collection Section
Chief/ Section Chief,
LTCED
10. Forward the DVC to the Head of Office for 10 seconds Chief, RACES/
approval/signature Collection Section
Chief/ Section Chief,
LTCED
11. Approve/sign the DVC 2 minutes Division Chief/RDO

12. Forward the approved DVC to the 10 seconds Division Chief/RDO


Releasing Officer

13. Affix the documentary stamp tax and 1 minute Releasing Officer
imprint seal, if any

2 Receive DVC 14. Release to the taxpayer/applicant or his 2 minutes Releasing Officer
authorized representative
TOTAL PROCESSING TIME 28 Minutes and
30 seconds
NOTES:

1. The length of time to be spent on the verification of taxpayer’s registration details and the absence of delinquent accounts
may vary depending on the system’s 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.

3. The processing of applications for DVCs are being done on a per batch basis, where in processing of applications received
in the morning commences in the afternoon, while applications received in the afternoon are processed in the morning of
the next working day.

- 57 -
㉒ PROCESSING OF TAX CLEARANCE (GENERAL PURPOSE)
WHO MAY AVAIL? : Taxpayer who needs the same for the following purposes:
1. PNP SOSIA;
2. Promotion/Confirmation of Appointment for Military
personnel/Government Officials (except Cabinet Members);
3. Accreditation (except importer/customs broker);
4. Collection Purposes;
5. LTFRB Requirements for renewal of Franchise;
6. Bank Loans;
7. Any other purpose

WHAT ARE THE : 1. Duly accomplished application form;


DOCUMENTARY REQUIREMENTS? 2. Authorization from the authorized officer (for non-
individual)/individual taxpayer;
3. Proof of payment of Certification Fee and P15 Documentary
Stamp;
4. Delinquency Verification Certificate (DVC) issued by concerned
RDO (applicable only to taxpayers under a Revenue Region
without Centralized Arrears Management and those under RDO
Nos. 35, 36, 37, 61, 62 and 63)-not applicable to taxpayer-
applicant who is registered as purely compensation earner

WHERE TO AVAIL? : Concerned Regional Collection Division

DURATION : 19 minutes and 20 seconds

TIME OF RELEASE : Within two (2) working days from receipt of the application

HOW TO AVAIL OF THE SERVICE? :


PROCESSING PERSON
STEP TAXPAYER ACTIVITY TIME RESPONSIBLE FEES
1 Taxpayer 1. Check the completeness of the 1 minute Receiving Officer P100.00
accomplish the application form and the required certification
application attachments to the application form fee and
form and file 2. Check if the person physically filing 30 seconds Receiving Officer P15.00 loose
the same to the the application is duly authorized by documentary
Receiving the concerned taxpayer-applicant stamp
Officer (applicable only in cases where the
filer is a non-individual or a person
other than the individual taxpayer-
applicant)
3. Indicate the control number in the 1 minute Receiving Officer
application form and encode in the
database
4. Forward the application, together 10 seconds Receiving Officer
with the attachments, to the verifier
5. Verify from the applicable ITS-
Modules if the taxpayer-applicant has 3 minutes Verifier
no valid “stop-filer” cases and is
updated in the payment of annual
registration fee (not applicable to
individual registered as purely
compensation earner)
6. Validate authenticity of the 3 minutes Verifier
submitted DVC/verify if the applicant
has no record of tax liabilities, both
from the Accounts Receivable
Management System (if applicable)
and the manually-maintained
database / record of inventory

- 58 -
PROCESSING PERSON
STEP TAXPAYER ACTIVITY TIME RESPONSIBLE FEES
7. Transmit the application to the processor, 10 seconds Verifier
whether or not the taxpayer-applicant
satisfied the prescribed criteria

8. Prepare the Tax Clearance or Letter of 3 minutes Processor


Denial, whichever is appropriate

9. Forward the prepared Tax Clearance or 10 seconds Processor


Letter of Denial to the verifier for his/her
review

10. Review the prepared Tax Clearance or Letter 2 minutes Verifier


of Denial and affix initial thereon

11. Forward the Tax Clearance or Letter of 10 seconds Verifier


denial to the Head of Office for
approval/signature

12. Approve/sign the Tax Clearance or Letter of 2 minutes Head of Office


Denial

13. Forward the Tax Clearance or Letter of 10 seconds Head of Office


Denial to the Releasing Officer

14. Affix the documentary stamp tax and imprint 1 minute Releasing
seal, if any. Officer

2 Receive Tax 15. Release the Tax Clearance or Letter of 2 minutes Releasing
Clearance Denial to the taxpayer/applicant or his Officer
authorized person
19 Minutes and
TOTAL PROCESSING TIME 20 seconds
NOTES:

1. The length of time to be spent on the validation of RDO’s verification slip and the verification if taxpayer-applicant 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.

- 59 -
㉓ PROCESSING AND ISSUANCE OF BIR-IMPORTER CLEARANCE CERTIFICATE (BIR-ICC) FOR INDIVIDUALS
WHO MAY AVAIL? : Taxpayers intending to be accredited by the Bureau of Customs as importer
of goods

WHAT ARE THE DOCUMENTARY 1. Duly accomplished and notarized application form
REQUIREMENTS? : 2. Valid National Bureau of Investigation (NBI) Clearance
3. Certified True Copy of Latest Mayor’s Business Permit
4. Proof of ownership/lawful occupancy of principal place/head office
of business [i.e. photocopy of latest utility bills (electric, water or
fixed telephone line)]
5. Delinquency Verification issued by the concerned LTS of
National/Regional Offices with a validity period of one (1) month
from the date of issue
6. Notarized Certificate of Authority authorizing the designated
representative to file the application for BIR-ICC which shall
contain the specimen signature of the said representative with
photocopies of valid government-issued identification cards of both
the representative and the individual taxpayer-applicant

WHERE TO AVAIL? : Accounts Receivable Monitoring Division (ARMD)


Room 115 Ground Floor, BIR National Office Building, Diliman,
Quezon City

DURATION : 59 minutes and 10 seconds

TIME OF RELEASE OF BIR-ICC : On the fifth (5th) working day from date of receipt of application with
complete documents

HOW TO AVAIL OF THE SERVICE? :

STEP TAXPAYER- ACTIVITY TO BE PERFORMED BY ARMD PROCESSING PERSON FEES


APPLICANT TIME RESPONSIBLE
1 Submits 1 Check if all the required information in 1 minute Receiving Revenue P2,000.00
application the duly notarized application form Officer processing fee;
form have been provided by the taxpayer- P100.00 per
together applicant certificate and
with the P15.00 loose
required 2 Check if the person physically filing the 10 seconds Receiving Revenue documentary
documents application is duly authorized by the Officer stamp
taxpayer-applicant

3 Check if all the prescribed documents 1 minute Receiving Revenue


are attached to the application; Officer

4 Check if the information provided by 3 minutes Receiving Revenue


the taxpayer-applicant in the notarized Officer
application form matched with that in
the ITS-REGSYS (TIN, registered name,
trade name, address, etc.)

5 Check if the taxpayer-applicant has 3 minutes Receiving Revenue


paid the current annual registration Officer
fee and compliant in bookkeeping and
invoicing requirements in the ITS-TAS
and ITS-REGSYS, respectively

6 Check from ITS-CMS if the taxpayer- 2 minutes Receiving Revenue


applicant has no “stop-filer” cases Officer

7 Check if the taxpayer-applicant is a 2 minutes Receiving Revenue


regular user of the eFPS in the filing of Officer
the requisite tax returns and the

- 60 -
STEP TAXPAYER- ACTIVITY TO BE PERFORMED BY ARMD PROCESSING PERSON FEES
APPLICANT TIME RESPONSIBLE
payment of the taxes due thereon in
the ITS-TAS. If the taxpayer-applicant is
newly registered, check if enrollment
to the BIR’s eFPS facility has already
been activated

8 Check if the taxpayer-applicant is not


tagged as “Cannot Be Located” (CBL) Receiving Revenue
taxpayer 2 minutes Officer

9 If taxpayer-applicant has satisfied with


the verification done, prepare and Receiving Revenue
issue Order of Payment for the 1 minute Officer
processing fee, certification fee and
loose documentary stamp to the
taxpayer-applicant; otherwise, issue
letter of non-acceptance, indicating
reasons for such

10 Receive the proof of payment of the


processing and certification fees as Receiving Revenue
well as the loose documentary stamp 2 minutes Officer
from the taxpayer-applicant, prepare
and issue claim stub using a pre-
numbered form, stamp “received” in
the photocopy of the official receipt
and the phrase, “Subject to Evaluation
& Review” and indicate the assigned
serial number, date of receipt and the
name of the Receiving Revenue Officer
FRONTLINE PROCESSING TIME 17 minutes and 10 seconds
11 Forward the received application 5 seconds Receiving Revenue
together with the complete Officer
documents to the Revenue Officer –
Encoder

12 Encode the pertinent details of the 3 minutes Revenue Officer –


received application (e.g., TIN, name, Encoder
claim stub number and address) in the
database prior to the transmittal of the
application to the Revenue Officer –
Evaluator

13 Forward the received application 5 seconds Revenue Officer –


together with the complete Encoder
documents for further verification of
compliance with the other prescribed
criteria to the Revenue Officer –
Evaluator

14 Verify in the applicable ITS modules if


the taxpayer-applicant is compliant
with the following prescribed criteria:
a. Compliant in the submission of 6 minutes Revenue Officer –
annual information returns [i.e., Evaluator
SLSP submission for the last eight (8)
quarters and alphabetical lists of
employees/payees subjected to
withholding tax for the last two (2)

- 61 -
STEP TAXPAYER- ACTIVITY TO BE PERFORMED BY ARMD PROCESSING PERSON FEES
APPLICANT TIME RESPONSIBLE
immediately preceding calendar
years]
b. Absence of any record of 3 minutes Revenue Officer –
delinquent account Evaluator

c. If with tax liabilities, verify if the 3 minutes Revenue Officer –


same is covered by a pending Evaluator
application for compromise
settlement/abatement of penalties

d. Verify if the offered amount for 5 minutes Revenue Officer –


settlement has been fully paid (in Evaluator
applicable cases only)

15 Forward the application together with 5 seconds Revenue Officer –


the duly accomplished evaluation Evaluator
sheet with recommendation to the
ARMD Assistant Chief for review

16 Review the evaluation and 8 minutes ARMD Assistant


recommendation and Division Chief
approve/disapprove the
recommended action

17 Forward the entire file of the 5 seconds ARMD Assistant


application for the assignment of Division Chief
appropriate control number (either for
BIR-ICC or Notice of Denial) to the
Revenue Officer – Encoder

18 Assign control number to the 1 minute Revenue Officer –


application and encode the same in the Encoder
database of issued and denied
applications

19 Forward the application to the 5 seconds Revenue Officer –


Revenue Officer – Processor for the Encoder
preparation of BIR-ICC or Notice of
Denial

20 Print the BIR-ICC or Notice of Denial 2 minutes Revenue Officer –


following the prescribed format Processor

21 Forward the printed BIR-ICC together 5 seconds Revenue Officer –


with the entire file of the application to Processor
the ARMD Division chief for signature

22 Review the printed BIR-ICC/Notice of 4 minutes ARMD Division


Denial to determine if the issuance of Chief
the same is in order

23 Approve and sign the printed BIR- 1 minute ARMD Division


ICC/Notice of Denial Chief

24 Forward the signed BIR-ICC/Notice of 5 seconds ARMD Division


Denial to the Revenue Officer – Chief
Releasing

- 62 -
STEP TAXPAYER- ACTIVITY TO BE PERFORMED BY ARMD PROCESSING PERSON FEES
APPLICANT TIME RESPONSIBLE
25 Affix the documentary stamp and 10 seconds Revenue Officer –
imprint the BIR dry seal to the signed Releasing
BIR-ICC

26 Prepare three (3) certified true copies 2 minutes Revenue Officer –


of the signed BIR-ICC, affix Releasing
documentary stamp and imprint the
BIR dry seal

27 Forward the certified true copies with 5 seconds Revenue Officer –


the original copy of the BIR-ICC to the Releasing
ARMD Assistant Division Chief for
signature

28 Sign the three (3) certified true copies 1 minute ARMD Assistant
Division Chief
29 Forward the signed certified true 5 seconds ARMD Assistant
copies including the original copy of Division Chief
the BIR-ICC to the Revenue Officer-
Releasing

30 Attach the signed BIR-ICC and its 5 seconds Revenue Officer –


certified true copies/Notice of Denial Releasing
to the entire file of the application

2 Presents the 31 Release the BIR-ICC together with the 2 minutes Revenue Officer –
claim stub certified true copies/Notice of Denial Releasing
and receives to the taxpayer/authorized
the BIR- representative
ICC/Notice
of Denial
BACK-END PROCESSING TIME 42 minutes
TOTAL PROCESSING TIME 59 minutes and 10 seconds

NOTES:

1. If the taxpayer-applicant fails to comply with the submission of all the prescribed documentary requirements, the
application form with all the attached documents shall be immediately returned to the taxpayer-applicant, together with
a letter indicating the reasons for the non-acceptance.

2. The length of time to be spent on the verification of the different criteria in the issuance of BIR-ICC from pertinent modules
in the Integrated Tax System, as well as, other stand-alone systems, may vary depending on the systems’
availability/accessibility.

3. The total processing time indicated above is computer on a per application basis and in the assumption that one or two
taxpayers are being served at any given time. This processing time is exclusive of other processes/activities that are related
to the issuance of BIR-ICCs but are being undertaken after the BIR-ICCs are released to the taxpayer-applicant (e.g.,
preparation of the list of approved BIR-ICCs, posting thereof to the BIR website, etc.). The processing time for each and
every application may be extended, depending on the volume of the received applications for the day.

4. The processing of applications for BIR-ICCs is being done on a per batch basis. The processing of applications received in
the morning commences in the afternoon while the processing of those received in the afternoon starts in the morning of
the next working day.

5. In case a recommended BIR-ICC or prepared Notice of Denial for approval will be disapproved, instead, by the ARMD
Division Chief, the processing time for the revision of the same up to its final approval shall be added to the total processing
time presented above.

- 63 -
㉔ PROCESSING AND ISSUANCE OF BIR-IMPORTER CLEARANCE CERTIFICATE (BIR-ICC) FOR NON-INDIVIDUALS
WHO MAY AVAIL? : Taxpayers intending to be accredited by the Bureau of Customs as
importer of goods

WHAT ARE THE DOCUMENTARY


REQUIREMENTS? : 1. Duly accomplished and notarized application form
2. Certified True Copy of Latest Mayor’s Business Permit
3. Proof of ownership/lawful occupancy of principal place/head
office of business [i.e. photocopy of latest utility bills (electric,
water or fixed telephone line)]
4. Delinquency Verification issued by the concerned LTS or
National/Regional Offices with a validity period of one (1) month from
the date of issue
5. Certificate of Good Standing issued by the Securities and
Exchange Commission/Cooperative Development Authority/
National Electrification Administration
6. Original copy of Secretary’s Certificate certifying that a Board
Resolution was passed Authorizing a responsible officer to sign the
application form together with his/her specimen signature, picture
and photocopy of valid government-issued identification card

WHERE TO AVAIL? : Accounts Receivable Monitoring Division (ARMD)


Room 115 Ground Floor, BIR National Office Building
Diliman, Quezon City

DURATION : 59 minutes and 10 seconds

TIME OF RELEASE OF BIR-ICC : On the fifth (5th) working day from date of receipt of application with
complete documents

HOW TO AVAIL OF THE SERVICE? :

TAXPAYER- PROCESSING
STEP ACTIVITY TO BE PERFORMED BY ARMD PERSON RESPONSIBLE FEES
APPLICANT TIME
1 Submits 1. Check if all the required 1 minute Receiving Revenue Officer P2,000.00
application information in the duly notarized processing
form application form have been fee;
together provided by the taxpayer-applicant P100.00 per
with the certificate
required 2. Check if the person physically filing 10 seconds Receiving Revenue Officer and P15.00
documents the application is duly authorized loose
by the taxpayer-applicant documentary
stamp
3. Check if all the prescribed 1 minute Receiving Revenue Officer
documents are attached to the
application;

4. Check if the information provided 3 minutes Receiving Revenue Officer


by the taxpayer-applicant in the
notarized application form
matched with that in the ITS-
REGSYS (TIN, registered name,
trade name, address, etc.)

5. Check if the taxpayer-applicant has 3 minutes Receiving Revenue Officer


paid the current annual registration
fee and compliant in bookkeeping
and invoicing requirements in the
ITS-TAS and ITS-REGSYS,
respectively

- 64 -
TAXPAYER- PROCESSING
STEP ACTIVITY TO BE PERFORMED BY ARMD PERSON RESPONSIBLE FEES
APPLICANT TIME
6. Check from ITS-CMS if the 2 minutes Receiving Revenue Officer
taxpayer-applicant has no “stop-
filer” cases

7. Check if the taxpayer-applicant is a 2 minutes Receiving Revenue Officer


regular user of the eFPS in the filing
of the requisite tax returns and the
payment of the taxes due thereon
in the ITS-TAS. If the taxpayer-
applicant is newly registered, check
if enrollment to the BIR’s eFPS
facility has already been activated
8. Check if the taxpayer-applicant is 2 minutes Receiving Revenue Officer
not tagged as “Cannot Be Located”
(CBL) taxpayer

9. If taxpayer-applicant has satisfied 1 minute Receiving Revenue Officer


with the verification done, prepare
and issue Order of Payment for the
processing fee, certification fee and
loose documentary stamp to the
taxpayer-applicant; otherwise,
issue letter of non-acceptance,
indicating reasons for such

10. Receive the proof of payment of 2 minutes Receiving Revenue Officer


the processing and certification
fees as well as the loose
documentary stamp from the
taxpayer-applicant, prepare and
issue claim stub using a pre-
numbered form, stamp “received”
in the photocopy of the official
receipt and the phrase, “Subject to
Evaluation & Review” and indicate
the assigned serial number, date of
receipt and the name of the
Receiving Revenue Officer
FRONTLINE PROCESSING TIME 17 minutes and 10 seconds
11. Forward the received application 5 seconds Receiving Revenue Officer
together with the complete
documents to the Revenue Officer
– Encoder

12. Encode the pertinent details of the 3 minutes Revenue Officer – Encoder
received application (e.g., TIN,
name, claim stub number and
address) in the database prior to
the transmittal of the application to
the Revenue Officer – Evaluator

13. Forward the received application 5 seconds Revenue Officer – Encoder


together with the complete
documents for further verification
of compliance with the other
prescribed criteria to the Revenue
Officer – Evaluator

14. Verify in the applicable ITS modules


if the taxpayer-applicant is

- 65 -
TAXPAYER- PROCESSING
STEP ACTIVITY TO BE PERFORMED BY ARMD PERSON RESPONSIBLE FEES
APPLICANT TIME
compliant with the following
prescribed criteria:

a. Compliant in the submission 6 minutes Revenue Officer –


of annual information returns Evaluator
[i.e., SLSP submission for the
last eight (8) quarters and
alphabetical lists of
employees/payees subjected
to withholding tax for the last
two (2) immediately preceding
calendar years]
b. Absence of any record of 3 minutes Revenue Officer –
delinquent account Evaluator
c. If with tax liabilities, verify if 3 minutes Revenue Officer –
the same is covered by a Evaluator
pending application for
compromise
settlement/abatement of
penalties
d. Verify if the offered amount 5 minutes Revenue Officer –
for settlement has been fully Evaluator
paid (in applicable cases only)

15. Forward the application together 5 seconds Revenue Officer –


with the duly accomplished Evaluator
evaluation sheet with
recommendation to the ARMD
Assistant Chief for review

16. Review the evaluation and 8 minutes ARMD Assistant Division


recommendation and Chief
approve/disapprove the
recommended action

17. Forward the entire file of the 5 seconds ARMD Assistant Division
application for the assignment of Chief
appropriate control number (either
for BIR-ICC or Notice of Denial) to
the Revenue Officer – Encoder

18. Assign control number to the 1 minute Revenue Officer – Encoder


application and encode the same in
the database of issued and denied
applications

19. Forward the application to the 5 seconds Revenue Officer – Encoder


Revenue Officer – Processor for the
preparation of BIR-ICC or Notice of
Denial

20. Print the BIR-ICC or Notice of Denial 2 minutes Revenue Officer –


following the prescribed format Processor

21. Forward the printed BIR-ICC 5 seconds Revenue Officer –


together with the entire file of the Processor
application to the ARMD Division
chief for signature

- 66 -
TAXPAYER- PROCESSING
STEP ACTIVITY TO BE PERFORMED BY ARMD PERSON RESPONSIBLE FEES
APPLICANT TIME
22. Review the printed BIR-ICC/Notice 4 minutes ARMD Division Chief
of Denial to determine if the
issuance of the same is in order

23. Approve and sign the printed BIR- 1 minute ARMD Division Chief
ICC/Notice of Denial

24. Forward the signed BIR-ICC/Notice 5 seconds ARMD Division Chief


of Denial to the Revenue Officer –
Releasing

25. Affix the documentary stamp and 10 seconds Revenue Officer –


imprint the BIR dry seal to the Releasing
signed BIR-ICC

26. Prepare three (3) certified true 2 minutes Revenue Officer –


copies of the signed BIR-ICC, affix Releasing
documentary stamp and imprint
the BIR dry seal

27. Forward the certified true copies 5 seconds Revenue Officer –


with the original copy of the BIR-ICC Releasing
to the ARMD Assistant Division
Chief for signature

28. Sign the three (3) certified true 1 minute ARMD Assistant Division
copies Chief

29. Forward the signed certified true 5 seconds ARMD Assistant Division
copies including the original copy of Chief
the BIR-ICC to the Revenue Officer-
Releasing

30. Attach the signed BIR-ICC and its


certified true copies/Notice of 5 seconds Revenue Officer –
Denial to the entire file of the Releasing
application
2 Presents the 31. Release the BIR-ICC together with 2 minutes Revenue Officer –
claim stub the certified true copies/Notice of Releasing
and receives Denial to the taxpayer/authorized
the BIR- representative
ICC/Notice
of Denial
BACK-END PROCESSING TIME 42 minutes
TOTAL PROCESSING TIME 59 minutes and 10 seconds

NOTES:

1. If the taxpayer-applicant fails to comply with the submission of all the prescribed documentary requirements, the
application form with all the attached documents shall be immediately returned to the taxpayer-applicant, together with
a letter indicating the reasons for the non-acceptance.

2. The length of time to be spent on the verification of the different criteria in the issuance of BIR-ICC from pertinent modules
in the Integrated Tax System, as well as, other stand-alone systems, may vary depending on the systems’
availability/accessibility.

3. The total processing time indicated above is computer on a per application basis and in the assumption that one or two
taxpayers are being served at any given time. This processing time is exclusive of other processes/activities that are related
to the issuance of BIR-ICCs but are being undertaken after the BIR-ICCs are released to the taxpayer-applicant (e.g.,

- 67 -
preparation of the list of approved BIR-ICCs, posting thereof to the BIR website, etc.). The processing time for each and
every application may be extended, depending on the volume of the received applications for the day.

4. The processing of applications for BIR-ICCs is being done on a per batch basis. The processing of applications received in
the morning commences in the afternoon while the processing of those received in the afternoon starts in the morning of
the next working day.

5. In case a recommended BIR-ICC or prepared Notice of Denial for approval will be disapproved, instead, by the ARMD
Division Chief, the processing time for the revision of the same up to its final approval shall be added to the total processing
time presented above.

- 68 -
㉕ PROCESSING AND ISSUANCE OF BIR-BROKER CLEARANCE CERTIFICATE (BIR-BCC) FOR INDIVIDUALS
WHO MAY AVAIL? : Taxpayers intending to be accredited by the Bureau of Customs as
customs broker

WHAT ARE THE DOCUMENTARY : 1. Duly accomplished and notarized application form
REQUIREMENTS? 2. Valid NBI Clearance
3. Certified True Copy of Latest Mayor’s Business Permit, if with
a registered business name
4. Proof of ownership/lawful occupancy of principal place/head
office of business and photocopy of latest utility bills (electric,
water or fixed telephone line)
5. Delinquency Verification issued by the concerned LTS or
National/Regional Offices with a validity period of one (1)
month from the date of issue
6. Photocopy of identification card as customs broker together with
the Certification of Good Standing issued by the Professional
Regulations commission
7. Notarized Certificate of Authority authorizing the designated
representative to file the application for BIR-BCC which shall
contain the specimen signature of the said representative, with
photocopies of valid government-issued identification cards of
both the representative and the individual taxpayer-applicant

WHERE TO AVAIL? : Accounts Receivable Monitoring Division (ARMD)


Room 115 Ground Floor, BIR National Office Building
Diliman, Quezon City

DURATION : 59 minutes and 10 seconds

TIME OF RELEASE OF BIR-BCC : On the fifth (5th) working day from date of receipt of application with
complete documents

HOW TO AVAIL OF THE SERVICE? :

TAXPAYER- PROCESSING PERSON


STEP ACTIVITY TO BE PERFORMED BY ARMD FEES
APPLICANT TIME RESPONSIBLE
1 Submits 1. Check if all the required information in the duly 1 minute Receiving P2,000.00
application notarized application form have been provided by the Revenue Officer processing
form together taxpayer-applicant fee;
with the P100.00
required 2. Check if the person physically filing the application is 10 seconds Receiving per
documents duly authorized by the taxpayer-applicant Revenue Officer certificate
e and
3. Check if all the prescribed documents are attached to 1 minute Receiving P15.00
the application; Revenue Officer loose
documenta
4. Check if the information provided by the taxpayer- 3 minutes Receiving ry stamp
applicant in the notarized application form matched Revenue Officer
with that in the ITS-REGSYS (TIN, registered name,
trade name, address, etc.)

5. Check if the taxpayer-applicant has paid the current 3 minutes Receiving


annual registration fee and compliant in bookkeeping Revenue Officer
and invoicing requirements in the ITS-TAS and ITS-
REGSYS, respectively

6. Check from ITS-CMS if the taxpayer-applicant has no 2 minutes Receiving


“stop-filer” cases Revenue Officer

7. Check if the taxpayer-applicant is a regular user of the 2 minutes Receiving


eFPS in the filing of the requisite tax returns and the Revenue Officer

- 69 -
TAXPAYER- PROCESSING PERSON
STEP ACTIVITY TO BE PERFORMED BY ARMD FEES
APPLICANT TIME RESPONSIBLE
payment of the taxes due thereon in the ITS-TAS. If the
taxpayer-applicant is newly registered, check if
enrollment to the BIR’s eFPS facility has already been
activated
8. Check if the taxpayer-applicant is not tagged as 2 minutes Receiving
“Cannot Be Located” (CBL) taxpayer Revenue Officer

9. If taxpayer-applicant has satisfied with the verification 1 minute Receiving


done, prepare and issue Order of Payment for the Revenue Officer
processing fee, certification fee and loose
documentary stamp to the taxpayer-applicant;
otherwise, issue letter of non-acceptance, indicating
reasons for such

10. Receive the proof of payment of the processing and 2 minutes Receiving
certification fees as well as the loose documentary Revenue Officer
stamp from the taxpayer-applicant, prepare and issue
claim stub using a pre-numbered form, stamp
“received” in the photocopy of the official receipt and
the phrase, “Subject to Evaluation & Review” and
indicate the assigned serial number, date of receipt
and the name of the Receiving Revenue Officer
FRONTLINE PROCESSING TIME 17 minutes and 10 seconds
11. Forward the received application together with the 5 seconds Receiving
complete documents to the Revenue Officer – Encoder Revenue Officer

12. Encode the pertinent details of the received 3 minutes Revenue Officer
application (e.g., TIN, name, claim stub number and – Encoder
address) in the database prior to the transmittal of the
application to the Revenue Officer – Evaluator

13. Forward the received application together with the 5 seconds Revenue Officer
complete documents for further verification of – Encoder
compliance with the other prescribed criteria to the
Revenue Officer – Evaluator

14. Verify in the applicable ITS modules if the taxpayer-


applicant is compliant with the following prescribed
criteria:
a. Compliant in the submission of annual 6 minutes Revenue Officer
information returns [i.e., SLSP submission for the – Evaluator
last eight (8) quarters and alphabetical lists of
employees/payees subjected to withholding tax
for the last two (2) immediately preceding
calendar years]
b. Absence of any record of delinquent account 3 minutes Revenue Officer
– Evaluator
c. If with tax liabilities, verify if the same is covered 3 minutes Revenue Officer
by a pending application for compromise – Evaluator
settlement/abatement of penalties
d. Verify if the offered amount for settlement has 5 minutes Revenue Officer
been fully paid (in applicable cases only) – Evaluator

15. Forward the application together with the duly 5 seconds Revenue Officer
accomplished evaluation sheet with recommendation – Evaluator
to the ARMD Assistant Chief for review

16. Review the evaluation and recommendation and 8 minutes ARMD Assistant
approve/disapprove the recommended action Division Chief

- 70 -
TAXPAYER- PROCESSING PERSON
STEP ACTIVITY TO BE PERFORMED BY ARMD FEES
APPLICANT TIME RESPONSIBLE
17. Forward the entire file of the application for the 5 seconds ARMD Assistant
assignment of appropriate control number (either for Division Chief
BIR-BCC or Notice of Denial) to the Revenue Officer –
Encoder

18. Assign control number to the application and encode 1 minute Revenue Officer
the same in the database of issued and denied – Encoder
applications

19. Forward the application to the Revenue Officer – 5 seconds Revenue Officer
Processor for the preparation of BIR-BCC or Notice of – Encoder
Denial
20. Print the BIR-BCC or Notice of Denial following the 2 minutes Revenue Officer
prescribed format – Processor

21. Forward the printed BIR-BCC together with the entire 5 seconds Revenue Officer
file of the application to the ARMD Division Chief for – Processor
signature

22. Review the printed BIR-BCC/Notice of Denial to ARMD Division


determine if the issuance of the same is in order 4 minutes Chief

23. Approve and sign the printed BIR-BCC/Notice of Denial ARMD Division
1 minute Chief
24. Forward the signed BIR-BCC/Notice of Denial to the ARMD Division
Revenue Officer – Releasing 5 seconds Chief

25. Affix the documentary stamp and imprint the BIR dry Revenue Officer
seal to the signed BIR-BCC 10 seconds – Releasing

26. Prepare three (3) certified true copies of the signed Revenue Officer
BIR-BCC, affix documentary stamp and imprint the BIR 2 minutes – Releasing
dry seal

27. Forward the certified true copies with the original copy Revenue Officer
of the BIR-BCC to the ARMD Assistant Division Chief for 5 seconds – Releasing
signature

28. Sign the three (3) certified true copies ARMD Assistant
1 minute Division Chief
29. Forward the signed certified true copies including the ARMD Assistant
original copy of the BIR-BCC to the Revenue Officer- 5 seconds Division Chief
Releasing

30. Attach the signed BIR-BCC and its certified true Revenue Officer
copies/Notice of Denial to the entire file of the 5 seconds – Releasing
application
2 Presents the 31. Release the BIR-BCC together with the certified true 2 minutes Revenue Officer
claim stub copies/Notice of Denial to the taxpayer/authorized – Releasing
and receives representative
the BIR-
BCC/Notice of
Denial
BACK-END PROCESSING TIME 42 minutes
TOTAL PROCESSING TIME 59 minutes and 10 seconds
NOTES:

1. If the taxpayer-applicant fails to comply with the submission of all the prescribed documentary requirements, the
application form with all the attached documents shall be immediately returned to the taxpayer-applicant, together with
a letter indicating the reasons for the non-acceptance.

- 71 -
2. The length of time to be spent on the verification of the different criteria in the issuance of BIR-BCC from pertinent modules
in the Integrated Tax System, as well as, other stand-alone systems, may vary depending on the systems’
availability/accessibility.

3. The total processing time indicated above is computer on a per application basis and in the assumption that one or two
taxpayers are being served at any given time. This processing time is exclusive of other processes/activities that are related
to the issuance of BIR-BCCs but are being undertaken after the BIR-BCCs are released to the taxpayer-applicant (e.g.,
preparation of the list of approved BIR-BCCs, posting thereof to the BIR website, etc.). The processing time for each and
every application may be extended, depending on the volume of the received applications for the day.

4. The processing of applications for BIR-BCCs is being done on a per batch basis. The processing of applications received in
the morning commences in the afternoon while the processing of those received in the afternoon starts in the morning of
the next working day.

5. In case a recommended BIR-BCC or prepared Notice of Denial for approval will be disapproved, instead, by the ARMD
Division Chief, the processing time for the revision of the same up to its final approval shall be added to the total
processing time presented above.

- 72 -
㉖ PROCESSING AND ISSUANCE OF BIR-BROKER CLEARANCE CERTIFICATE (BIR-BCC) FOR NON-INDIVIDUALS
WHO MAY AVAIL? : Taxpayers intending to be accredited by the Bureau of Customs as
customs broker

WHAT ARE THE DOCUMENTARY 1. Duly accomplished and notarized application form
REQUIREMENTS? : 2. List of broker-employees/broker-representatives with photocopy
of the identification card as customs broker together with the
Certificate of Good Standing issued by the Professional
Regulations Commission
3. Certified True Copy of Latest Mayor’s Business Permit
4. Proof of ownership/lawful occupancy of principal place/head
office of business, i.e. photocopy of latest utility bills (electric,
water or fixed telephone line)
5. Delinquency Verification issued by the concerned LTS or
National/Regional Offices with a validity period of one (1)
month from the date of issue
6. Certificate of Good Standing issued by the SEC
7. Original copy of Secretary’s Certificate certifying that a Board
Resolution was passed authorizing a responsible officer to sign
the application form together with his/her specimen signature,
picture and photocopy of valid government-issued identification
card

WHERE TO AVAIL? : Accounts Receivable Monitoring Division (ARMD)


Room 115 Ground Floor, BIR National Office Building
Diliman, Quezon City

DURATION : 59 minutes and 10 seconds

TIME OF RELEASE OF BIR-BCC : On the fifth (5th) working day from date of receipt of application with
complete documents

HOW TO AVAIL OF THE SERVICES? :

STEP TAXPAYER- ACTIVITY TO BE PERFORMED BY ARMD PROCESSING PERSON FEES


APPLICANT TIME RESPONSIBLE
1 Submits 1. Check if all the required information in the 1 minute Receiving Revenue P2,000.00
application duly notarized application form have been Officer processing
form together provided by the taxpayer-applicant fee;
with the P100.00 per
required 2. Check if the person physically filing the 10 seconds Receiving Revenue certificate e
documents application is duly authorized by the Officer and P15.00
taxpayer-applicant loose
documentary
3. Check if all the prescribed documents are 1 minute Receiving Revenue stamp
attached to the application; Officer

4. Check if the information provided by the 3 minutes Receiving Revenue


taxpayer-applicant in the notarized Officer
application form matched with that in the
ITS-REGSYS (TIN, registered name, trade
name, address, etc.)

5. Check if the taxpayer-applicant has paid the 3 minutes Receiving Revenue


current annual registration fee and Officer
compliant in bookkeeping and invoicing
requirements in the ITS-TAS and ITS-
REGSYS, respectively

6. Check from ITS-CMS if the taxpayer- 2 minutes Receiving Revenue


applicant has no “stop-filer” cases Officer

- 73 -
7. Check if the taxpayer-applicant is a regular 2 minutes Receiving Revenue
user of the eFPS in the filing of the requisite Officer
tax returns and the payment of the taxes
due thereon in the ITS-TAS. If the taxpayer-
applicant is newly registered, check if
enrollment to the BIR’s eFPS facility has
already been activated

8. Check if the taxpayer-applicant is not 2 minutes Receiving Revenue


tagged as “Cannot Be Located” (CBL) Officer
taxpayer

9. If taxpayer-applicant has satisfied with the 1 minute Receiving Revenue


verification done, prepare and issue Order Officer
of Payment for the processing fee,
certification fee and loose documentary
stamp to the taxpayer-applicant; otherwise,
issue letter of non-acceptance, indicating
reasons for such

10. Receive the proof of payment of the 2 minutes Receiving Revenue


processing and certification fees as well as Officer
the loose documentary stamp from the
taxpayer-applicant, prepare and issue claim
stub using a pre-numbered form, stamp
“received” in the photocopy of the official
receipt and the phrase, “Subject to
Evaluation & Review” and indicate the
assigned serial number, date of receipt and
the name of the Receiving Revenue Officer
FRONTLINE PROCESSING TIME 17 minutes and 10 seconds
11. Forward the received application together 5 seconds Receiving Revenue
with the complete documents to the Officer
Revenue Officer – Encoder

12. Encode the pertinent details of the received 3 minutes Revenue Officer –
application (e.g., TIN, name, claim stub Encoder
number and address) in the database prior
to the transmittal of the application to the
Revenue Officer – Evaluator

13. Forward the received application together 5 seconds Revenue Officer –


with the complete documents for further Encoder
verification of compliance with the other
prescribed criteria to the Revenue Officer –
Evaluator

14. Verify in the applicable ITS modules if the


taxpayer-applicant is compliant with the
following prescribed criteria:
a. Compliant in the submission of annual 6 minutes Revenue Officer –
information returns [i.e., SLSP Evaluator
submission for the last eight (8)
quarters and alphabetical lists of
employees/payees subjected to
withholding tax for the last two (2)
immediately preceding calendar years]
b. Absence of any record of delinquent 3 minutes Revenue Officer –
account Evaluator
c. If with tax liabilities, verify if the same 3 minutes Revenue Officer –
is covered by a pending application for Evaluator

- 74 -
compromise settlement/abatement of
penalties
d. Verify if the offered amount for 5 minutes Revenue Officer –
settlement has been fully paid (in Evaluator
applicable cases only)
15. Forward the application together with the 5 seconds Revenue Officer –
duly accomplished evaluation sheet with Evaluator
recommendation to the ARMD Assistant
Chief for review

16. Review the evaluation and 8 minutes ARMD Assistant


recommendation and approve/disapprove Division Chief
the recommended action

17. Forward the entire file of the application for 5 seconds ARMD Assistant
the assignment of appropriate control Division Chief
number (either for BIR-BCC or Notice of
Denial) to the Revenue Officer – Encoder

18. Assign control number to the application 1 minute Revenue Officer –


and encode the same in the database of Encoder
issued and denied applications

19. Forward the application to the Revenue 5 seconds Revenue Officer –


Officer – Processor for the preparation of Encoder
BIR-BCC or Notice of Denial

20. Print the BIR-BCC or Notice of Denial 2 minutes Revenue Officer –


following the prescribed format Processor

21. Forward the printed BIR-BCC together with 5 seconds Revenue Officer –
the entire file of the application to the Processor
ARMD Division Chief for signature

22. Review the printed BIR-BCC/Notice of 4 minutes ARMD Division Chief


Denial to determine if the issuance of the
same is in order

23. Approve and sign the printed BIR- 1 minute ARMD Division Chief
BCC/Notice of Denial

24. Forward the signed BIR-BCC/Notice of 5 seconds ARMD Division Chief


Denial to the Revenue Officer – Releasing

25. Affix the documentary stamp and imprint 10 seconds Revenue Officer –
the BIR dry seal to the signed BIR-BCC Releasing

26. Prepare three (3) certified true copies of the 2 minutes Revenue Officer –
signed BIR-BCC, affix documentary stamp Releasing
and imprint the BIR dry seal

27. Forward the certified true copies with the 5 seconds Revenue Officer –
original copy of the BIR-BCC to the ARMD Releasing
Assistant Division Chief for signature

28. Sign the three (3) certified true copies 1 minute ARMD Assistant
Division Chief
29. Forward the signed certified true copies 5 seconds ARMD Assistant
including the original copy of the BIR-BCC to Division Chief
the Revenue Officer-Releasing

- 75 -
30. Attach the signed BIR-BCC and its certified 5 seconds Revenue Officer –
true copies/Notice of Denial to the entire Releasing
file of the application
2 Presents the 31. Release the BIR-BCC together with the 2 minutes Revenue Officer –
claim stub and certified true copies/Notice of Denial to the Releasing
receives the taxpayer/authorized representative
BIR-
BCC/Notice of
Denial
BACK-END PROCESSING TIME 42 minutes
TOTAL PROCESSING TIME 59 minutes and 10 seconds

NOTES:

1. If the taxpayer-applicant fails to comply with the submission of all the prescribed documentary requirements, the
application form with all the attached documents shall be immediately returned to the taxpayer-applicant, together with
a letter indicating the reasons for the non-acceptance.

2. The length of time to be spent on the verification of the different criteria in the issuance of BIR-BCC from pertinent modules
in the Integrated Tax System, as well as, other stand-alone systems, may vary depending on the systems’
availability/accessibility.

3. The total processing time indicated above is computer on a per application basis and in the assumption that one or two
taxpayers are being served at any given time. This processing time is exclusive of other processes/activities that are related
to the issuance of BIR-BCCs but are being undertaken after the BIR-BCCs are released to the taxpayer-applicant (e.g.,
preparation of the list of approved BIR-BCCs, posting thereof to the BIR website, etc.). The processing time for each and
every application may be extended, depending on the volume of the received applications for the day.

4. The processing of applications for BIR-BCCs is being done on a per batch basis. The processing of applications received in
the morning commences in the afternoon while the processing of those received in the afternoon starts in the morning of
the next working day.

In case a recommended BIR-BCC or prepared Notice of Denial for approval will be disapproved, instead, by the ARMD Division
Chief, the processing time for the revision of the same up to its final approval shall be added to the total processing time
presented above.

- 76 -
FEEDBACK AND REDRESS MECHANISM
HELP US TO SERVE YOU BETTER!

Your utmost concerns and feedbacks including complaints and grievances are important to us in
our continued quest to serve and satisfy you better. You may opt to use the following platforms:

WRITE:

 Accomplish the “feedback form” provided and drop in the designated box located within the
Taxpayer Service Area (TSA);

 Letter addressed to:


The Chief, Public Information and Education Division (PIED)
Bureau of Internal Revenue
BIR Road, Diliman, Quezon City

 Letter addressed to:


The Revenue District Officer / Chief, Large Taxpayer Division or District / Division Chief
Bureau of Internal Revenue
Revenue District Office No. ___/ Large Taxpayer Division Office or District / Division
Address provided in the BIR Directory – Tax Calendar and the BIR Website

SPEAK:

 Call our Customer Assistance Division (CAD) at telephone nos. (02) 981-7003, (02)981-
7040, (02)981-7030, (02)981-7020 or (02)981-7046;

 Approach the Officer of the Day (OD) in our Public Assistance & Complaints Desk (PACD)
provided for in all our offices;

EMAIL / Online:

 contact_us@bir.gov.ph

 ecomplaint@bir.gov.ph
 Go to the BIR website at www.bir.gov.ph
 Click on eServices
 Click on eComplaint
 Click on the “complaint form”
 Fill up the complaint form with the necessary information regarding your feedback,
concerns and /or complaints; and
 Click “Submit”

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“Annex A”

CUSTOMER SATISFACTION SURVEY

Dear Taxpayer,

We strive to create excellence in customer satisfaction. In line with this


mission, we have prepared this survey to help us identify the areas for
improvement to be of better service to you.
Please put a check on the boxes which corresponds to the services rendered to
you.
Queuing Reference Number: (if applicable) __________________

TIN Issuance ONETT/CAR


Cert. of Registration SPECIAL LANE
Authority to Print
Collection Related Services
SLSP
Others _____________________
Books of Accounts

Please describe your overall visit:

COMMENTS AND SUGGESTION

THANK YOU VERY MUCH!!!

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BIR DIRECTORY
As of August 31, 2017

NATIONAL OFFICE DIRECTORY


ACCOUNTS RECEIVABLE MONITORING DIVISION (ARMD)
Rm. 909 BIR National Office Building (NOB), Diliman, Quezon City
(02) 929-23-10 / 9287466
APPELLATE DIVISION (AD)
Rm. 807 BIR National Office Building (NOB), Diliman, Quezon City
(02) 925-20-87
INTERNATIONAL TAX AFFAIRS DIVISION (ITAD)
Rm. 811 BIR National Office Building (NOB), Diliman, Quezon City
(02) 927-00-22
LAW AND LEGISLATIVE DIVISION (LLD)
Rm. 709 BIR National Office Building (NOB), Diliman, Quezon City
(02) 927-09-63
LARGE TAXPAYERS DIVISION OFFICE DIRECTORY
LARGE TAXPAYERS ASSISTANCE DIVISION I (LTAD I)
Rm. 114 BIR National Office Building (NOB), Diliman, Quezon City
(02) Registration 981-7205
EXCISE LARGE TAXPAYERS REGULATORY DIVISION (ELTRD)
Rm. 102 BIR National Office Building (NOB), Diliman, Quezon City
(02) 981-71-83
LARGE TAXPAYER COLLECTION & ENFORCEMENT DIVISION (LTCED)
Rm. 208 BIR National Office Building (NOB), Diliman, Quezon City
(02) 922-47-48
LTD - CEBU
8thFlr. Pag-ibig WT Corporate Tpwer, Cebu Business Park, Cebu City
(032) 233-98-25 / (032) 233-4897
LTD - DAVAO
Former Honda Cars Bldg., Showroom, Cabaguio Ave., Agdao, Davao City
None

EMAIL: rdo_127@bir.gov.ph

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BIR REVENUE REGIONS (RRs) DIRECTORY
Revenue Region No. 1- Calasiao Revenue Region No. 10 – Legazpi City
2nd & 3rd Flr., BIR Bldg., Mc Arthur Hi-way, BIR Regional Office Building, Camia St.,
Calasiao, Pangasinan Imperial Court Subd., Legazpi City
(075) 522-38-66 (052) 742-05-31
Revenue Region No. 2 - Revenue Region No. 11 – Iloilo City
Cordillera Administrative Region (CAR) BIR Regional Office Building, M.H. Del
No. 69 Leonard Wood Rd. Baguio City Pilar, Molo, Iloilo City
(074) 442 6960 (033) 335-06-74
Revenue Region No. 3- Revenue Region No. 12 – Negros Island
Tuguegarao City Region
BIR Regional Office Building, No. 11 BIR Regional Office Building, Jocson-P.
Pagayaya St., Government Center, Carig Hernares St., Brgy Taculing, Bacolod City
Sur, Tuguegarao City
(034) 446-39-19
(078) 304-37-79
Revenue Region No. 4 - Revenue Region No. 13 – Cebu City
City of San Fernando, Pampanga BIR Building, Arch. Reyes Avenue, Cebu
BIR Regional Office Building, Capitol Cpd. City
Sto. Nino City of San Fernando, Pampanga (032) 232-12-40
(045) 961-33-31
Revenue Region No. 5 – Caloocan City Revenue Region No. 14 – Tacloban City
BIR Regional Office, New DPD Bldg., #140 BIR Regional Office Building,Government
Barrio Calaanan EDSA, Caloocan City Center, Candahug Palo, Leyte
(02) 294-08-84 (053) 323-81-51
Revenue Region No. 6 – City of Manila Revenue Region No. 15 –Zamboanga City
BIR Regional Office Building, Tuazon BIR Regional Office Building, Petit
Building, Solana cor Beaterio Sts., Barracks, Zamboanga City
Intramuros, Manila (062) 991-09-15
(02) 518-06-51
Revenue Region No. 7 – Quezon City Revenue Region No. 16 – Cagayan De Oro
5th Floor (Roof deck) Fisher Mall, Quezon City
Ave. cor. Roosevelt Junction, Quezon City BIR Regional Office Building, Westbound
(02) 373-37-58 Terminal, Balua, Cagayan De Oro City
(088) 850-70-79
Revenue Region No. 8 – Makati City Revenue Region No. 17 – Butuan City
BIR Regional Office Building, 313 Sen. Gil L. BIR Regional Office Building, J. Rosales
Puyat Avenue, Makati City Avenue, Butuan City
(02) 856-67-83 (085) 342-80-08
Revenue Region No. 9A Revenue Region No. 18 –Koronadal City
CaBaMiro (Cavite-Batangas-Orietnal Mindoro- BIR Complex, Purok Hurtado, Brgy.
Occidental Mindoro-Romblon) Concepcion, National Highways,
Liana’s Junction Plaza, Poblacion IV, Sto. Koronadal City
Tomas Batangas,4234 (083) 228-10-10
(043) 774-7770 or (043)774-7772 local 801-
807
Revenue Region No. 9B – LaQueMar Revenue Region No. 19 –Davao City
(Laguna-Quezon-Marinduque) BIR Regional Office Building, Bolten
BIR Regional Office Building, Barangay San Extension, Davao City
Nicolas, San Pablo City (082) 222-30-93
(049) 562-17-63 / (049) 562-33-95

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BIR REVENUE DISTRICT OFFICES (RDOs) DIRECTORY
RR 1 - Revenue District Office No. 1 RR 2 - Revenue District Office No. 11
Laoag City, Ilocos Norte Tabuk City, Kalinga
Brgy. 7, A. Castro Avenue. Laoag City Hilltop, Bulanao, Tabuk City
(077) 772-05-46 0946-036-7666
RR 1 - Revenue District Office No. 2 RR 2 - Revenue District Office No. 12
Vigan City, Ilocos Sur Lagawe, Ifugao
BIR Bldg., Zone 5 , Quirino Blvd., 2nd Flr. JDT Bldg., Inguiling Drive,
Bantay,Ilocos Sur Lagawe, Ifugao
(077) 722-21-44 0917-506-8284
RR 1 - Revenue District Office No. 3 RR 3 - Revenue District Office No. 13
San Fernando City, La Union Tuguegarao City, Cagayan
2nd flr., TAN Bldg., National Highway, BIR Regional Office Bldg., No.11
Sevilla, San Fernando City, La Union Pagayaya St., Gov. Center, Carig Sur,
(072) 607-43-80 Tuguegarao City
(078) 304-02-38
RR 1 - Revenue District Office No. 4 RR 3 - Revenue District Office No. 14
Calasiao, West Pangasinan Bayombong, Nueva Vizcaya
Grd flr., BIR Bldg. MacArthur H-Way, San BIR Bldg. Capitol Compound
Miguel, Calasiao Pangasinan Bayombong, Nueva Vizcaya
(075) 522-81-18 (078) 321-40-42 / 321-27-89
RR 1 - Revenue District Office No. 5 RR 3 - Revenue District Office No. 15
Alaminos City, West Pangasinan Naguilian, Isabela
BIR Bldg., Brgy. Palamis St., Alaminos BIR Bldg., Brgy. Magsaysay, Naguilian,
City Isabela
(075) 632-44-28 (078) 652-22-11
RR 1 - Revenue District Office No. 6 RR 3 - Revenue District Office No. 16
Urdaneta City, East Pangasinan Cabarroguis, Quirino
Mc Arthur Highway, Brgy. Anonas, BIR Bldg. Brgy. Marcos, Cabarroguis,
Urdaneta City Quirino
0917-574-8651 0977-805-3046 (Office)
RR 2 - Revenue District Office No. 7 RR 4 - Revenue District Office No. 17A
Banqued, Abra Tarlac City, Tarlac
Balbin Bldg., cor. Taft and Economia Sts. BIR Bldg. Macabulos Drive, San Roque,
Zone 4, Bangued, Abra Tarlac City
0926-429-3014 (045) 491-8925
RR 2 - Revenue District Office No. 8 RR 4 - Revenue District Office No. 17B
Baguio City, Benguet Paniqui, Tarlac
No. 69 Leonard Wood Rd. Baguio City 3rd Flr., Avila Bldg., Zamora St., Paniqui
(074) 443-58-50 Tarlac
(045) 491-56-97
RR 2 - Revenue District Office No. 9 RR4 - Revenue District Office No. 18
La Trinidad, Benguet Olongapo City, Zambales
2nd Flr., Willy Tan Bldg. Km 4, La 2nd Flr., J L Gordon Market and Mall Pag-
Trinidad, Benguet asa, Olongapo City
(074) 422-39-55/422-30-61 (047) 223-94-67
RR 2 - Revenue District Office No. 10 RR4 - Revenue District Office No. 19
Bontoc, Mt. Province Subic Bay Freeport Zone
2nd Flr., Gov. Center, Bontoc, Mt. Province Bldg. 662- Subic Bay Freeport Zone
(074) 633-11-19 (047) 252-37-47

- 81 -
RR 4 - Revenue District Office No. 20 RR 5 - Revenue District Office No. 26
Balanga City, Bataan Malabon City / Navotas City
2nd flr., Unity Bank Bldg., Capitol Drive, 2nd & 3rd flr., Aglipay Bldg., Blk 9, Lot 6,
San Jose, Balanga City
(047) 633-59-15 (02) 929-73-80
RR 4 - Revenue District Office No. 21A RR 5 - Revenue District Office No. 27
Angeles City, North Pampanga Caloocan City
3rd flr., Saver’s mall, balibago, Angeles BIR Regional Office, # 140 Barrio
City Kalaanan., EDSA, Caloocan
(045) 436-44-71 (02) 367-72-32/ 364-28-69
RR 4 - Revenue District Office No. 21B RR 6 - Revenue District Office No. 29
City of San Fernando, South Pampanga Tondo - San Nicolas
rd
G/F, BIR Bldg. Capitol Compound Sto. 3 Flr., BIR, Regional Office Bldg 1.
Nino, City of San Fernando, Pampanga Tuazon Bldg., Solana cor Beaterio Sts.,
(045) 963-67-24 Intramuros, Manila
(02) 567-42-86
RR 4 - Revenue District Office No. 22 RR 6 - Revenue District Office No. 30
Baler, Aurora Binondo
CSC Bldg. Gloria St. Brgy Suklayin, 3rd Flr., BIR, Regional Office Bldg 2.,
Baler, Aurora Benlife Bldg., Solana cor Beaterio Sts.,
(042) 724-01-74 Intramuros, Manila
(02) 56-42-68
RR 4 - Revenue District Office No. 23A RR 6 - Revenue District Office No. 31
Talavera, North Nueva Ecija Sta. Cruz
Maestrang Kikay, Poblacion, Talavera, 5th Flr., BIR, Regional Office Bldg 2.,
Nueva Ecija Benlife Bldg., Solana cor Beaterio Sts.,
(044) 940-36-83 Intramuros, Manila
(02) 518-06-58
RR 4 - Revenue District Office No. 23B RR 6 - Revenue District Office No. 32
Cabanatuan City, South Nueva Ecija Quiapo - Sampaloc-San Miguel-Sta. Mesa
Liwag Bldg., Burgos Ave., Cabanatuan 6th & 7th Flr., BIR, Regional Office Bldg
City 2., Benlife Bldg., Solana cor Beaterio
(044) 464-78-96 Sts., Intramuros, Manila
(02) 518-09-10
RR 5 - Revenue District Office No. 24 RR 6 - Revenue District Office No. 33
Valenzuela City Intramuros - Ermita - Malate
2nd & 3rd flr., JRC Bldg. Mac Arthur 2nd Flr., BIR, Regional Office Bldg 1.,
Highway, Malinta, Valenzuela City Tuazon Bldg., Solana cor Beaterio Sts.,
(02) 291-89-11 Intramuros Manila
(02) 567-39-69
RR 5 - Revenue District Office No. 25A RR 6 - Revenue District Office No. 34
Plaridel, Bulacan Paco – Pandacan - Sta. Ana
Rocka Commercial Complex, Cagayan 1144-1156 GMG Bdlg., Quirino Ave., Ext.,
Valley Road, Tabang, Plaridel , Bulacan Paco, Manila
(044) 670-16-12 (02) 518-09-10
RR 5 - Revenue District Office No. 25B RR 6 - Revenue District Office No. 36
Sta. Maria, Bulacan Puerto Princesa City
No. 312 Gov Fortunato Halili Avenue, BLC Green Bldg., 320 Rizal Avenue,
Bagbaguin, Sta. Maria, Bulacan Brgy. Tanglaw Puerto Princesa City,
(044) 641-56-98 Palawan (Island District)
(048) 434-36-37

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RR 7 - Revenue District Office No. 28 RR 8 - Revenue District Office No. 44
Novaliches Taguig City / Pateros
1st & 2nd ., West Venue Bldg., 112 West 3rd Flr., Bonifacio Technology Center 31st
Ave., Quezon City (opposite of St. St., cor 2nd Ave., Cresent West Park, FL
Vincent School) Bonifacio Global City, Taguig City
(02) 856-67-91 (02) 856-58-00
RR 7 - Revenue District Office No. 38 RR 8 - Revenue District Office No. 47
North Quezon City East Makati
3rd & 4th ., West Venue Bldg., 112 West BIR Regional Office 313 Sen. Gil J. Puyat
Ave., Quezon City (opposite of St. Avenue, Makati City
Vincent School) (02) 858-68-19
(02) 927-10-33
RR 7 - Revenue District Office No. 39 RR 8 - Revenue District Office No. 48
South, Quezon City West Makati City
1424 Coher Centre Bldg. 5th-7th Flr, BIR Regional Offfice 313 Sen. Gil J. Puyat
Quezon Ave, Quezon City Avenue, Makati City
(02)372-75-89 (02) 856-58-48
RR 7 - Revenue District Office No. 40 RR 8 - Revenue District Office No. 49
Cubao North Makati City
5th Floor (Roof deck) Fisher Mall, Quezon BIR Regional Offfice 313 Sen. Gil J. Puyat
Ave. cor. Roosevelt Junction, Quezon City Avenue, Makati City
(02)373-35-84 (042) 710-32-68 / (02) 856-67-91
RR7 - Revenue District Office No. 41 RR 8 - Revenue District Office No. 50
Mandaluyong City South Makati City
th
YSK Bldg., 743 Boni Avenue, Malamig 5 Flr., Atrium Bldg., Makati Avenue,
Mandaluyong City (Infront of Caltex Makati City
Station & RTU) (02) 811-44-92
(02) 531-51-99
RR7 - Revenue District Office No. 42 RR 8 - Revenue District Office No. 51
San Juan City Pasay City
Juana Carpio Bldg., F. Blumentritt cor. 3rd Flr., KCT Bldg., EDSA Extn., Pasay
Tuano St., San Juan City City
(02) 723-81-60 (02) 556-81-49
RR7 - Revenue District Office No. 43 RR 8 - Revenue District Office No. 52
Pasig City Parañaque City
2nd & 3rd flr., RUDGEN Bldg., Shaw Blvd., GRAM Centre Bldg., Dr. A. Santos Avenue
Brgy. San Antonio, Pasig City cor. Schilling St., Brgy. San Dionisio,
(02) 534-45-78 Parañaque City(beside Puregold Jr. /
Opposite Liana’s Supermarket)
(02) 829-44-11
RR 7 - Revenue District Office No. 45 RR 8 - Revenue District Office No. 53A
Marikina City Las Piñas City
Antonio Luz Arcade, Cirma Street, Sto OHZ Bldg., Lot 1, E-F L. Hernandez
Nino Marikina City Ave., Brgy Almanza Uno, Las Piñas City
(02) 647-45-32 (02)802-30-97
RR 7 - Revenue District Office No. 46 RR 8 - Revenue District Office No. 53B
Cainta-Taytay Muntinlupa City
2nd Flr. Manila East Arcade 2., Don South Station Center, Spectrum Midway
Hilario Cruz Ave., Brgy. San Juan, Taytay Ext. cor Corporate Ave., Alabang
Rizal Muntinlupa
(02) 284-47-12 (02) 856-12-23

- 83 -
RR 9A - Revenue District Office No. 35 RR 9B - Revenue District Office No. 60
Odiongan, Romblon (Main Office) Lucena City, North Quezon
2nd Flr., Fernandez Bldg., Brgy. Tabing LGCTI, Diversion Rd., Ilayang Dupay,
Dagat, Odiongan, Romblon(Island Lucena City
District) (042) 710-32-68
(042) 567-60-80
RR 9A - Revenue District Office No. 37 RR 9B - Revenue District Office No. 61
Occidental Mindoro Gumaca, South Quezon
DBP Bldg., Quirino St. San Jose, 2/F, Tanada Bldg., P. Tanada St. Corner
Occidental Mindoro (Island District) Burgos St. Gumaca, Quezon
(043) 457-02-34 (042) 317-65-13
RR 9A - Revenue District Office No. 54A RR 9B - Revenue District Office No. 62
Trece Martirez City, South Cavite Boac, Marinduque
Indang Road, Brgy. Luciano, Trece Elmer Tan, Bldg., Nepomuceno St., Brgy.
Martirez Cavite City San Miguel BOAC, Marinduque
(046) 419-33-75 09175323362
RR 9A - Revenue District Office No. 54B RR 10 - Revenue District Office No. 64
Bacoor City, West Cavite Talisay, Camarines Norte
Tirona Highway, Dulong Bayan, Habay Maharlika, Hi-way, Talisay, Camarines
Bacoor Cavite Norte
(046) 434-09-13 09175323362
RR 9A - Revenue District Office No. 58 RR 10 - Revenue District Office No. 65
Batangas City, West Batangas Naga City, Camarines Sur
BIR Bldg., Brgy.Hilltop Road, Kumintang BIR Bldg., J. Miranda Ave., cor. Princeton
Ibaba, Batangas City. St., Monterey Village, Naga City
(043)723-30-45 (054) 472-33-39
RR 9A - Revenue District Office No. 59 RR 10 - Revenue District Office No. 66
Lipa City, East Batangas Iriga City, Camarines Sur
BIR Bldg., Brgy. Marawoy, Lipa City BIR Bldg.,National Hi-way, San Nicolas,
(043) 756-24-54 Iriga City
(054) 456-00-45
RR 9A - Revenue District Office No. 63 RR 10 - Revenue District Office No. 67
Calapan City, Oriental Mindoro Legazpi City, Albay
Brgy. Tawiran, Calapan City Oriental BIR Annex Bldg., Camia St. Imperial Court
Mindoro Subd. Legazpi
(043) 288-50-32 (052) 480-47-70
RR 9B - Revenue District Office No. 55 RR 10 - Revenue District Office No. 68
San Pablo City, East Laguna Sorsogon City, Sorsogon
BIR Regional Office Bldg., Brgy. San BIR Bldg., City Hall Compund, Cabid-an,
Nicolas, San Pablo City Sorsogon City
(049) 562-65-98 09424052051
RR 9B - Revenue District Office No. 56 RR 10 - Revenue District Office No. 69
Calamba City, Central Laguna Virac, Catanduanes
2nd flr., Puregold Junior, Supermarket Provincial Capitol Bldg., Virac
Brgy. Parian, Calamba City, Laguna Catanduanes
(049) 545-99-10 (054) 472-33-39
RR 9B - Revenue District Office No. 57 RR 10 - Revenue District Office No. 70
Biñan City, West Laguna Masbate City, Masbate
Grd flr., Olivarez Plaza, Binan, Laguna Flor Nunez Building, Quezon Street,
(049) 511-97-97 Masbate City
(056) 333-70-78

- 84 -
RR 11 - Revenue District Office No. 71 RR13 - Revenue District Office No. 81
Kalibo, Aklan Cebu City North
Arch. Reyes cor. Acebedo Sts., Kalibo BIR Regional Office Bldg., Arch. Reyes,
Aklan Cebu City
(036) 262-54-99 (032) 232-50-23
RR 11 - Revenue District Office No. 72 RR13 - Revenue District Office No. 82
Roxas City, Capiz Cebu City South
McKinley St. Roxas City Philwood Bldg., N. Bacalso Avenue, Cebu
(036) 621-30-67 City
(032) 261-28-37
RR 11 - Revenue District Office No. 73 RR13 - Revenue District Office No. 83
San Jose, Antique Talisay City, Cebu
Corner Zaldivar & Salazar Sts. San Jose, G/F Rosalie Bldg., Tabunok, Talisay City
Antique (032) 491-79-80
(036) 540-70-81
RR 11 - Revenue District Office No. 74 RR13 - Revenue District Office No. 84
Iloilo City, Iloilo Tagbilaran City, Bohol
Ground flr., BIR Regional Office Building, 2nd flr., Judge Antonio Oppus Uy BLDG.,
M.H. Del Pilar St., Molo, Iloilo City M. Torralba Street, Tagbilaran City
(033) 336-08-13 (038) 501-84-88
RR 11 - Revenue District Office No. 75 RR14 - Revenue District Office No. 85
Zarraga, Iloilo Catarman, Northern Samar
nd
Poblacion, Zarraga, Iloilo 2 Flr., Camara Bldg., Cor. Garcia &
(033) 333-10-06 Bonifacio Sts. Catarman, Northern
Samar
(055) 500-90-95
RR 11- Revenue District Office No. 76 RR14 - Revenue District Office No. 86
Victorias City, Negros Occidental Borongan City, Eastern Samar
BIR Building Barangay V. Osmena 2nd Flr., JRC Queensland Bldg., Real St.,
Avenue, Victorias City, Negros Occidental Borongan, Eastern Samar
(034) 399-33-14 (055) 560-90-10
RR 12 - Revenue District Office No. 77 RR14 - Revenue District Office No. 87
Bacolod City,Negros Occidental Catbalogan City, Samar
BIR Regional Office Bldg., Jocson-P & 2nd Flr., Rosalia Ang Bldg., Cor. Rizal &
Hernares St., Brgy. Taculing, Bacolod San francisco Sts., Catbalogan, samar
City (055) 251-31-57
(034) 446-39-16
RR 12 - Revenue District Office No. 78 RR14 - Revenue District Office No. 88
Binalbagan, Negros Occidental Tacloban City, Leyte
BIR Bldg., Pob., Binalbagan, Negros Ground Flr., BIR Bldg., Gov’t Candahug,
Occidental Palo, Leyte
(034) 388-84-21 (053) 323-30-03
RR 12 - Revenue District Office No. 79 RR14 - Revenue District Office No. 89
Dumaguete City, Negros Occidental Ormoc City, Leyte
BIR Building, Agapito Valencia Drive, National H-way, Brgy. Bantigue., Ormoc
Brgy. Taclobo, Dumaguete City City
(035) 225-63-45 (053) 255-55-70
RR13 - Revenue District Office No. 80 RR14 - Revenue District Office No. 90
Mandaue City, Cebu Maasin City, Southern Leyte
KRC Bldg, Subangdaku, Mandaue City Brgy. Cambado, Maasin City, Southern
(032) 414-10-12 Leyte
(053) 381-22-90

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RR15 - Revenue District Office No. 91 RR16 - Revenue District Office No. 100
Dipolog City, Zamboanga del Norte Ozamiz City, Misamis Occidental
Upper Sicaya P. Dipolog City BIR District Office Building, City Hall
(065) 212-42-41 Drive, Ozamis City
(088) 521-17-96
RR15 - Revenue District Office No. 92 RR16 - Revenue District Office No. 101
Pagadian City, Zamboanga del Sur Iligan City, Lanao del Norte
3rd Flr. ACC Bldg., Rizal Avenue, Quezon Avenue Ext. Palao, Iligan
Pagadian City City
(062) 215-22-08 (0623) 222-67-82
RR15 - Revenue District Office No. 93A RR16 - Revenue District Office No. 102
Zamboanga City, Zamboanga del Sur Marawi City, Lanao del Sur
Petit Barracks, Zamboanga City Salic Usman Bldg., Quezon Ave.
Marawi City
(062) 992-03-26 0917-626-9622
RR15 - Revenue District Office No. 93B RR17 - Revenue District Office No. 103
Ipil, Zamboanga Sibugay Butuan City, Agusan del Norte
nd
Demegilio Bldg., Purok Airways National 2 Flr., J. Rosales Avenue, Butuan
Highway Santol Ipil, Zamboanga City
Sibugay (085) 815-1585 / (085) 342-8007
(062)333-27-10
RR15 - Revenue District Office No. 94 RR17 - Revenue District Office No. 104
Isabela City, Basilan Bayugan City, Agusan del Sur
Aniceto G. Mon Bldg., N. Valderosa St. BIR Bldg., Cor. Molave Magkono St.,
Isabela, Basilan Bayugan City
(062) 200-34-06 (085) 343-69-95
RR15 - Revenue District Office No. 95 RR17 - Revenue District Office No. 105
Jolo, Sulu Surigao City, Surigao del Norte
Hadji Rasul Building, Travist st. Jolo, BIR Bldg., Km. 4, Brgy. Luna 8400
Sulu Surigao City
(085) 341-89-11 (086) 232-74-33 / (086) 310-08-03
RR15 - Revenue District Office No. 96 RR17 - Revenue District Office No. 106
Bongao, Tawi-Tawi Tandag City, Surigao del Sur
AMT Tamburani Bldg., Pagasa St. 2nd Flr. Eduhome Bldg., Osmena St.
Bongao, Tawi-tawi Tandag, Surigao Del Sur
(068) 268-13-42 / (068) 268-10-00 (086) 211-41-95
RR16 - Revenue District Office No. 97 RR18 - Revenue District Office No. 107
Gingoog City, Misamis Oriental Cotabato City, Maguidanao
Dugenion Street, Gingoog City BIR Bldg., SK Pendatun St. Cotabato
(088) 861-43-37 City
SUB-OFFICE: 2nd Flr. H. Bldg., Plaridel (064) 421-53-42
St., Mambabao, Camiguin
(088) 387-10-82
RR16 - Revenue District Office No. 98 RR18 - Revenue District Office No. 108
Cagayan De Oro City, Misamis Oriental Kidapawan City, North Cotabato
1/F BIR Regional Office, City Hall Drive, BIR District Office Bldg., Quezon
Ozamis City Blvd. cor. Padilla St. Kidapawan City
0917-557-2591 (064) 218-35-17
RR16 - Revenue District Office No. 99 RR18 - Revenue District Office No. 109
Malaybalay City, Bukidnon Tacurong City, Sultan Kudarat
BIR Bldg., Casisang, Malaybalay City LINFEL Bldg., Magsaysay Ave.
(088) 813-25-06 Tacurong City
(064)200-66-79

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RR18 - Revenue District Office No. 110
General Santos City, South Cotabato
BIR District Office Bldg., Pendatun
Ave., cor. Laurel & M. Roxas Sts.,
General Santos City
(083) 522-24-21
RR18 - Revenue District Office No. 111
Koronadal City, South Cotabato
BIR Complex, Brgy. Concepcion,
National Highway, Koronadal City
(083) 228-10-18
RR19 - Revenue District Office No. 112
Tagum City, Davao del Norte
Provincial Capitol Center, Mankilam,
Tagum City, Davao Del Norte
(084) 655-93-97
RR19 - Revenue District Office No. 113A
West Davao City
Bolton Extension, Davao Del Norte

(082) 211-77-15
RR19 - Revenue District Office No. 113B
East Davao City
BIR Bldg, Bolton Extension, Davao City

(082) 222-01-99
RR19 - Revenue District Office No. 114
Mati City, Davao Oriental
Gomez St., Mati, Davao Oriental
(087) 811-20-78

RR19 - Revenue District Office No. 115


Digos City, Davao Del Sur
Aurora 3rd St., 8002, Brgy. San Jose,
Digos City, Davao Del Sur
(082) 553-47-81

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BUREAU OF INTERNAL REVENUE
BIR ROAD, DILIMAN, QUEZON CITY
WEBSITE: www.bir.gov.ph

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