October 26, 2020
REVENUE MEMORANDUM CIRCULAR NO. 121-20
| SUBJECT | : | Circularizing the Pilot Implementation of Online Application for Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP/TCVC) through the Bureau's Official Electronic-Mail Address |
| TO | : | All Internal Revenue Officers, Employees and Others Concerned |
This Circular is hereby issued to disseminate the availability of the Online Application for Tax Clearance for Bidding Purposes and Tax Compliance Verification Certificate (eTCBP/TCVC) as additional option to taxpayers in the filing of the application for tax clearance verification certificate and tax clearance for bidding purposes address for taxpayer-applicant registered with RR4-Pampanga, 7A-Quezon City, 7B-East NCR, Large Taxpayers Service (LTS) except Large Taxpayers District Office (LTDO) Cebu and Davao; and for Non-Resident Foreign Corporation and Non-Resident Alien Not Engaged in Trade or Business.
POLICIES:
1. All prospective government bidders (individuals, partnerships, corporations, cooperatives, associations, whether taxable or non-taxable, etc.), except non-resident foreign corporation (NRFC), non-resident alien not engaged in trade or business (NRA-NETB) and large taxpayers, are required to secure a Tax Compliance Verification Certificate (TCVC) (Annex "A"), from...
