BUBEAU OF I}.

TERNAL BEVENIIE
REPI]BLIC OF THE PHILIPPIJ{ES RECORDS MGT. DIVISION
DEPARTMENT OF FINAI{CE Q: go 4,1.4,
BTJREAU OF INTtrRNAL T{EVENUIi

July 13,2A76

fi.EVENUE MEMORAruDUM CIRCULAR NO. 7,1 - XD/b

SU BJ ECT STREAMLINING REQUIREMEN-TS AND PROCESS IN

ISSUING TAX CLEARANCES REQUIRED UNDER
EXECU-IiVE ORDER No. 398.

TO All Internal Revenue Officers and Others Concerned

SECTION 3.. OtslECTIVE.- This Circular is being issued in order to

streamline the requirements and the process in issuing Tax Clearances
required under Executive Order No. 398.

SECTICIru 2. GHTi HRAL PROVISIGT"IS.*

a) The Tax Clearance shall be processed and released within two (2)
working days from the submission of the complete documents,

b) The following are the clocr.rmentary requirements necessary tc

support the application of the tax clearance:

b.1) Duly accomplished and notarized application form wiih two

(2) pieces loose Documentary Stamp Tax;
b.2) Print-out of Certification fee paid thru the lSIR's
electronic Filirrg and Payrnent System (eFPS), r,vith
- payment confirmation; and
b.3) Delinquerrcy Verification issued by ccncerned [-TS or
National/Regional Offices with a validity period of one (1)
month from the date of issue.

The Delinquency Verification shall be issr..rerJ by the

i--oncerned BIR Offices witl-iiir twenty four (24) l'iours fi-rrnr filing
of the application by the taxpayer.

lf -)r{
 c) The criteria for approving applications for Tax Clearance shall be
governed by the provisions of existing issuances on the matter.

SECTION 3. REFffi;hLING CLAUSE.- All e:<isting issuances which are

contrary herewith are hereby amended, modified or revoked accordingly.

This Order shall take effect immediately.

CATSAR. R. DUil-AY
Commissloner of Internal Revenue
ir 000 c 4 $
BUREAU OF I}f,TE&}-IAT BE\TH}IUE
II.ECORDS MGT. DTVISTON
Q:ooq
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JUL l 2offi
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