REVENUE MEMORANDUM CIRCULAR NO. 67-2022 issued on May 4, 2022 amends certain portions of Revenue Memorandum Circular (RMC) No. 32-2021 on the standard guidelines and mandatory requirements for the processing and issuance of Tax Clearance Certificate for Government-Owned or Controlled Corporations relative to the application for interim Performance-Based Bonus.
              Tax Compliance Verification Sheet for Government-Owned or Controlled Corporation (TCVS-GOCC) shall be requested by the Accounts Receivable Monitoring Division (ARMD) to the following Offices: 
                a. Concerned Revenue District Office (RDO) — for non-large taxpayers;
                b. Large Taxpayers Assistance Division (LTAD) and Large Taxpayers Document
                    Processing and Quality Assurance Division (LTDPQAD) — for regular large
                    taxpayers;
                c. Excise Large Taxpayers Regulatory Division (ELTRD) and LTDPQAD — for
                    excise large taxpayers;
                d. LT Division – Cebu — for large taxpayers registered under RDO No. 123; and
                e. LT Division – Davao — for large taxpayers registered under RDO No. 127.
                   The TCVS-GOCC shall be requested thru the Head of Office’s official e-mail address with the prescribed format subject of the email as ARMD_Request for TCVS-GOCC_PBB Claim Period. Requests for TCVS-GOCC shall be processed by the concerned office enumerated above and a scanned copy of the issued TCVS-GOCC shall be sent back to tcc_gocc@bir.gov.ph within twenty-four (24) hours from receipt of the request.
                      The attached Annex “A” of this Circular is the prescribed format in the issuance of TCVS-GOCC with a one (1) month validity period from date of issuance, unless sooner revoked for valid reasons. Series in the TCC Number shall start at 0001 every year.
                     The prescribed criteria for the issuance of TCC-GOCCC shall be observed by the
taxpayer-applicant as follows:
                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/LTS;
                        For applicants with outstanding AR/DA but the tax liabilities involved are
                   subject of a pending application for compromise settlement or abatement of 
                   penalties pursuant to Section 204 of the Tax Code, as amended, a TCC-GOCC shall
                   nevertheless be issued. Provided, that the taxpayer-applicant shall execute an
                   “Affidavit of Undertaking” (Annex B) and has fully paid the amount offered for
                   payment upon the application for compromise settlement or abatement of penalties.
               d. Not tagged as a Cannot Be Located (CBL) taxpayer.
             The Tax Clearance Certificate for GOCC (TCC-GOCC) or Letter of Denial for applications that are not compliant with the criteria set forth in RMC No. 32-2021 shall be signed/approved by the following BIR officials:
               a. Assistant Commissioner, Collection Service; or
               b. Head Revenue Executive Assistant, Collection Service
               The attached “Annex C” or “Annex C.1” of this Circular is the prescribed format in the issuance of TCC-GOCC with a one (1) month validity period from date of issuance, unless sooner revoked for valid reasons while “Annex D” is the prescribed format of the Letter of Denial to be issued to those that do not meet the criteria set forth in RMC No. 32-2021.
                   Certificate on Outstanding Tax Liability/ies (COTL) shall be requested by the ARMD from the concerned Regional Collection Division for non-large taxpayers and from Large Taxpayers Collection Enforcement Division (LTCED) for large taxpayers following the provisions of Revenue Memorandum Order No. 29-2014 with the prescribed format subject of the email as Request for COTL_Taxpayer-Applicant’s Name_PBB Claim Period.
                 Requests for COTL shall be processed by the concerned Regional Collection Division and LTCED and a scanned copy of the issued COTL shall be sent back to tcc_gocc@bir.gov.ph within twenty-four (24) hours from receipt of the request. Under Section III of RMC No. 32-2021 (Documentary Requirements), the following are indicated:
            1. “Duly accomplished and notarized Application Form for TCC-GOCC (Annex “E”)
               with affixed documentary stamp or proof of payment of Documentary Stamp Tax
               worth ₱ 30.00, if paid electronically.
               The said form shall be accomplished and signed by any person authorized through
            a Board Resolution.
                                                  XXX XXX XXX
            5. One (1) photocopy of two (2) valid Identification Cards (Company ID and any
                government issued ID) with three (3) specimen signatures of the Authorized Officer
                and the Corporate Secretary;
           6. Special Power of Attorney (SPA) or Authorization Letter signed by the Authorized
               Officer with one (1) photocopy of two (2) valid Identification Cards (Company ID
               and any government issued ID) with three (3) specimen signatures of the authorized
               representative, applicable only upon claiming of the issued TCC-GOCC or Letter
               of Denial through an authorized representative;”