REVENUE MEMORANDUM ORDER NO. 15-2006 issued on August 10, 2006 prescribes
the policies and procedures in the implementation of special revalidation covering all outstanding
Tax Credit Certificates (TCCs) issued by the Bureau of Internal Revenue (BIR) and those jointly
issued by the One-Stop Shop Inter-Agency Tax Credit and Duty Drawback Center (OSS-Center)
and the BIR.
Effective August 1, 2006, all outstanding TCCs shall be deemed automatically retired,
recalled or cancelled and shall no longer be accepted as payment for the taxes for which their
respective holders may be liable. Thus, all holders of outstanding TCCs, whether unutilized or
partially utilized, are required to surrender the same to the concerned TCC issuing office for
replacement with a new TCC (Form 2310, revised June 2006) starting August 1, 2006 to
December 31, 2006.
Beginning August 1, 2006, no utilization, transfer or conversion shall be recognized or
allowed to be effected by the BIR unless the TCC being presented has undergone the special
revalidation. All applications for special revalidation shall be processed by the Assessment
Service in the National Office in coordination with the other TCC issuing offices. The BIR shall
not accept any request for special revalidation after December 31, 2006.
The use of the old TCC – BIR Form Nos. 2310 (Revised November 1996 and February
2001) and 2320 (Revised April 1988) and Tax Debit Memo (TDM) – BIR Form Nos. 2311
(Revised November 1996) and 2321 (Revised April 1988) shall be discontinued and all
unutilized and/or unissued TCC and TDM forms which are still in the possession of all offices
shall be surrendered and duly accounted for, to the Chief, Accountable Forms Division (AFD).
The Chief of the said division shall monitor the compliance of the concerned offices and shall
render a report on the inventory and disposition of unutilized old TCC and TDM forms not later
than August 25, 2006.
The new TCC and TDM forms bearing enhanced security features shall be issued by the
BIR beginning August 1, 2006. Only the heads of the following TCC/TDM issuing offices are
authorized to requisition the said forms from the AFD:
a. TCC issuing offices
• Assessment Service
• Collection Service
• Large Taxpayers Service
• Legal Service
• Office of the Regional Directors
For TCCs jointly issued by the OSS-Center and the BIR, the DOF shall be the custodian
of the TCC blank forms.
b. TDM issuing offices
• Revenue District Offices under Revenue Region No. 8 – Makati City
• Large Taxpayers District Offices- Makati and Cebu
• Large Taxpayers Collection Enforcement Division
• Collection Programs Division
The new TCC form prescribed herein shall be used not only for the purpose of the special
revalidation, but also for TCCs to be issued to original grantees or transferees and TCCs for
regular revalidation beginning August 1, 2006.
The owner/holder of the outstanding TCC shall file his/its letter request for special
revalidation with the concerned TCC issuing office where the original TCC was issued, together
with the following documents:
a. Two (2) copies of duly accomplished notarized application forms with the
authorization letter for application filed by authorized representative;
b. Original copy of the TCC for revalidation and one (1) photocopy thereof; and
c. Photocopy of TDM(s) in case the TCC subject for special revalidation is partially
Applications for TCCs jointly issued by the BIR and OSS-Center shall be filed with the
OSS-Center, which shall be verified and processed in accordance with the prescribed special
revalidation procedures of the OSS-Center prior to transmittal to the BIR. Only letter-request
with complete documents shall be accepted by the TCC issuing offices.
The TCC issuing office shall not release any replacement/revalidated TCC unless it
ensures that the owner has no unprotested tax liability by securing an updated delinquency
verification certificate from the concerned office. In case the owner of the TCC has an
outstanding tax liability, the owner shall be required to settle said tax liability through cash
payment or application for TDM.
For TCCs that were previously converted into the Integrated Tax System (ITS), the
outstanding/unused ledger balance shall first be cancelled by the Assessment Service in the
system before the replacement TCC using the new form is prepared.
All original TCCs to be approved and issued shall be converted into ITS to effectively
monitor the issuance of TCCs and utilization thereof. TCC issuing offices, where the TCC
Conversion Facility of the TCRS has already been rolled out, shall be responsible for encoding
the original manually issued TCC into the Tax Credit and Refund System (TCRS) prior to the
release of the TCC to the taxpayer/claimant. For Revenue Regions where the TCC Conversion
Facility is not yet available, the Collection Service shall be responsible for converting the
approved TCC data into the ITS to generate the ITS TCC Transaction Number (ITS TRANS
NO.), which should be indicated on the TCC form.
All replacement/revalidated TCCs shall be signed by the Commissioner of Internal
Revenue (CIR), except those jointly issued by the BIR and OSS-Center which shall be jointly
signed by the CIR and the Executive Director of the OSS-Center.
Claims for original issuance of TCC, request for assignment or transfer of TCC and
request for regular revalidation of TCC, which had been filed with the BIR and/or OSS-Center
prior to August 1, 2006 and still being processed and pending with the office as of August 1,
2006, shall be acted upon in accordance with existing prescribed policies and procedures. For
transfers and regular revalidation where the original TCCs are in the possession of the BIR prior
to August 1, 2006, the said TCCs shall not be covered by the special revalidation under this
Order. The new TCC form shall be issued to the taxpayer/claimant/transferee upon approval of
For requests for TCC utilization or TDM issuance, which are pending in the BIR/OSSCenter upon the effectivity of this Order, the same shall be processed in accordance with existing
prescribed policies and procedures on TDM issuance. Likewise, the TCC filed shall not undergo
special revalidation and upon approval, the new TDM form shall be issued to the taxpayer.
However, the taxpayer shall be advised to apply subsequently for special revalidation of the
For requests for cash conversion filed prior to August 1, 2006 where the original TCCs
are in the possession of the BIR for processing and still pending as of August 1, 2006, the said
TCCs shall not be covered by the special revalidation and shall be processed in accordance with
existing prescribed policies and procedures on cash conversion.
This Order shall take effect on August 1, 2006.