
REVENUE MEMORANDUM CIRCULAR NO. 39-2015 issued on July 13, 2015 circularizes the updated BIR Citizen’s Charter (as of December 2014), which covers the processing of the following:
- Application for Taxpayer Identification Number (TIN) of Local Employee
- Application for TIN for Executive Order 98 / One-Time Transactions (ONETT)
- Application for TIN and Registration of Self-Employed Individuals, Estates and Trusts, including their branches and facilities
- Application for TIN and Registration of Non-Individuals, including their branches and facilities
- Request for Certification of Certificate of Registration / Authority to Print / TIN Card
- Application for Subsequent Registration of Manual Books of Accounts
- Application for Subsequent Registration of Manual Books of Accounts (Loose- leaf)
- Application for Subsequent Request for Authority to Print Receipts/Invoices
- ONETT involving Sale of Property / Shares of Stocks
- ONETT subject to Donor’s Tax
- Permit to Operate as a Manufacturer, Producer, Trader and/or Importer of Excisable Articles
- Authority to Release Imported Goods
- Issuance of Tax Clearance for Bidding Purposes
- Issuance of Deliquency Verifications (for foreign corporations/individuals, not yet registered in the BIR)
- Request for the Issuance of VAT Exemption Certificates and/or VAT Exemption ID Cards in favor of Embassies and its Personnel (covering purchase of goods and services)
- Request for the Issuance of Ruling on Indirect Tax Exemption of Embassies and Embassy Personnel (Purchase of Vehicles)
- Issuance of Tax Credit Certificate pursuant to Writ of Execution issued by Court Tax Appeal
- Rulings on Tax Consequences of Exchange of Real Properties to Correct Mistake (with Established Precedents)
- Rulings on Tax Exemption of Senior Citizens under Republic Act (RA) No. 4732 (with Established Precedents)
- Rulings on Tax Exemption of National Housing Authority and Private Sector Participating in Socialized Housing under RA No. 7279 (with Established Precedents)
- Application for Certificate of Exemption for Scholarship and Job/Livelihood Programs
- Application for Contractor’s Final Payment Release Certificate