REVENUE MEMORANDUM CIRCULAR NO. 32-2021 issued on March 2, 2021 prescribes the standard guidelines and mandatory requirements for the processing and issuance of Tax Clearance Certificate for Government-Owned or Controlled Corporations (TCC-GOCCs) relative to their application for Interim Performance-Based Bonus (PBB).

   All applications for the issuance of the TCC-GOCC, together with the mandatory requirements required under the Circular shall be electronically filed with tcc_gocc@bir.gov.ph using the subject Company Name_PBB Claim Period as the prescribed subject template (e.g. Juan Corporation_2020).

   The documents filed and submitted online warrants that they shall be faithful and true copies from the original, and that the taxpayer is bound to present/submit the original copy/ies when required by the processing office. The taxpayer’s email address used in the filing of the application shall be the same email address that shall be used by the processing office in communicating with the taxpayer

   All applications for TCC-GOCC electronically filed at the above-mentioned email address shall be processed by the Accounts Receivable Monitoring Division (ARMD) in the BIR National Office and issued by the Collection Service.

   The Tax Compliance Verification Certificate for Government-Owned or Controlled Corporation (TCVC-GOCC) shall be requested by the ARMD to the concerned Revenue District Office (RDO) through the Head of Office’ e-mail address created by the BIR using the official email address with the prescribed subject of the email as ARMD_Request for TCVC-GOCC.

   Requests for TCVC-GOCC shall be processed by the concerned RDO and the scanned copy of the issued TCVC-GOCC sent to tcc_gocc@bir.gov.ph, the official e-mail address of this Circular, within twenty-four (24) hours from the receipt of the request. The attached Annex “A” of the Circular is the prescribed format in the issuance of TCVC-GOCC with a validity period of one (1) month from date of issuance, unless sooner revoked for valid reasons.

   The following prescribed criteria for the issuance of TCC-GOCC shall be observed by the taxpayer-applicant:
a. No unpaid Annual Registration Fee;
b. No open valid “stop filer” cases;
c. No outstanding AR/DA that may not have yet been reported/transmitted to the Revenue Regional Office/Large Taxpayers Service; and
d. Not tagged as a Cannot Be Located (CBL) taxpayer.

   All applications for TCC-GOCC shall be processed, issued and released within three (3) working days upon acknowledgement of application with complete attachment of documentary requirements. Verification on any existing tax liability/ies of the taxpayer-applicant shall be guided by the definition stipulated in Revenue Memorandum Order No. 11-2014, as amended, and validation with appropriate existing BIR systems. The TCC-GOCCs shall be signed/approved by the Assistant Commissioner or Head Revenue Executive Assistant, Collection Service.

   The attached Annex “B” of the Circular is the prescribed format in the issuance of TCCGOCC with a validity period of one (1) month from date of issuance, unless sooner revoked for valid reasons. The TCC-GOCC shall be prepared, approved by the authorized official and issued to the taxpayer-applicant by forwarding a scanned copy to the authorized email address of the taxpayer-applicant. However, the original copy of the TCC-GOCC may also be claimed by the taxpayer-applicant at ARMD.