REVENUE MEMORANDUM CIRCULAR NO. 52-2024 issued on April 8, 2024, announces the availability of the BIR Electronic Tax Clearance System (eTCS) for taxpayer-applicants registered under Revenue Region No. 8A – Makati City as the Pilot Region to use/access it through the Bureau of Internal Revenue (BIR) website (www.bir.gov.ph) under the eServices icon “eTCS”.

The TCC types and purposes covered by the eTCS for the pilot rollout are the following:
     1. Tax Clearance for Bidding Purposes (TCBP) For Non-Large Taxpayers – The TCBP is issued to individual/non-individual taxpayers who intend to enter or participate in a contract with the government in the procurement of goods and/or services pursuant to Executive Order No. 398.

     2. Tax Clearance for General Purposes (TCGP):
       2.1. Philippine National Police (PNP) Supervisory Office for Security and Investigation Agencies                   (SOSIA) Requirement;
       2.2. Promotion/Confirmation of Appointment for Military personnel/ Government Officials                            (except Cabinet Members and Department of Foreign Affairs (DFA) Appointees);
        2.3. Accreditation (except importer/customs broker);
        2.4. Collection Purposes;
        2.5. Land Transportation Franchising and Regulatory Board (LTFRB) Requirements for renewal                   of Franchise;
         2.6. Bank Loans;
         2.7. Government Agency Requirements; and
         2.8. Others (except for Bidding Purposes, Accreditation of importers and custom brokers,                           sale/transfer of stocks or real properties, and approval of sale/transfer of Certificate of                          Public Convenience)

         The TCGP is issued to taxpayer certifying that he/she/it is tax compliant and has no outstanding tax liability within the Bureau, for purposes mentioned above.

    3. Tax Compliance Verification Certificate (TCVC) – The TCVC is a pre-requisite and one of the documentary requirements in applying for a TCBP to be secured by all prospective government bidders [except for Non-Resident Foreign Corporation (NRFC), Non-Resident Alien not engaged in trade or business (NRANETB), and Large Taxpayers] from the Collection Section of the concerned Revenue District Office (RDO) where the taxpayer is registered.

     4. Delinquency Verification Report (DVR) – The DVR is a pre-requisite and one of the documentary requirements in applying for a TCGP to be secured by the taxpayer-applicant from the Collection Section of the concerned RDO where the taxpayer is registered.

The objectives of the eTCS front office are the following:
       1. Secure login and registration process;
       2. View & submit documentary requirements;
       3. Monitor submission progress;
       4. Apply for tax clearance seamlessly;
       5. Secured and effortless payment of Certification and Doc Stamp Fees; and
       6. Download and access TCC.

All taxpayer-applicants who intend to apply for a TCC shall be guided by a User’s Manual which can be accessed through eTCS homepage.