REVENUE MEMORANDUM ORDER NO. 32-2016 issued on June 29, 2016 further clarifies
and amends certain policies, guidelines and procedures in the issuance of importer/broker
clearance certificates relative to the accreditation as importer/customs broker prescribed under
Revenue Memorandum Order (RMO) No. 10-2014, as amended by RMO Nos. 33-2014 and 1-
The level of compliance by the taxpayer-applicant in the regular and electronic submission
of Summary Lists of Sales/Purchases/Importations as well as the Alphabetical Lists of Employees
(BIR Form 1604CF) and Payees from Whom Taxes were Withheld (BIR Form 1604E) under
Annexes “A” and “A-1” of RMO No. 1-2015 shall no longer be required to be certified by the
Revenue District Officer (RDO) or Head Revenue Executive Assistant, LT Programs and
Compliance Group having jurisdiction over the taxpayer-applicant since these are already being
certified by the Audit Information, Tax Exemption and Incentives Division (AITEID) and the
Miscellaneous Operations Monitoring Division (MOMD).
The Certification being issued by the Chief, Collection Division pertaining to the existence
of accounts receivable/delinquent accounts (AR/DA) under Annex “C” of RMO No. 1-2015 shall
include the disclosure of the existence of any application for compromise settlement or abatement
of penalties by the taxpayer-applicant. The said disclosure shall indicate the date of filing of the
application, tax type(s) covered, return period, amount(s) of AR/DA as well as the actual amount(s)
paid and date(s) of payment of the offer.
In this connection, only applications for Importer Clearance Certificate/Broker Clearance
Certificate (ICC/BCC) where the taxpayer-applicant has filed an application for compromise
settlement or abatement of penalties prior to the filing of the former shall be processed; otherwise,
the ICC/BCC application shall be outrightly denied. Furthermore, the subsequent denial of
applications for compromise settlement/abatement of penalties by the Regional Evaluation
Board/Large Taxpayers Service Evaluation Board/ National Evaluation Board shall cause the
immediate cancellation/revocation of the previously issued ICC/BCC.
The Accounts Receivable Monitoring Division (ARMD), AITEID, Large Taxpayers
Service and the concerned Regional Legal and Collection Divisions and Revenue District Offices
that are required to issue the Certifications, in relation to applications for BIR-ICC/BCC prescribed
in Item No. II(A)(2) of RMO No. 1-2015, shall indicate the validity period of six (6) months on
the face of their respective Certifications. The Certification of MOMD covering compliance with
the electronic filing of Annual Alphabetical List of Employees and/or Alphabetical List of Income
Recipients Subjected to Creditable/Final Withholding Taxes shall, however, have a respective
validity period of one (1) year from the date of issuance. Accordingly, only Certifications that are
within the aforementioned periods shall be accepted for processing of the applications for BIRICC/BCC.
All Heads of the certification-issuing revenue offices shall submit their respective
specimen signature to the Chief, ARMD. The approval and signature of the prescribed
certifications may be delegated only to the Assistant Head of Office or the Chief of the concerned
Section, as the case may be. In both cases, their respective specimen signature shall be submitted
to ARMD within five (5) working days from issuance of this Order.
Any submitted certification to ARMD containing discrepancies in the signatures of
concerned approving revenue official shall be forwarded to the concerned issuing revenue office,
for purposes of validation thereof. If the same is determined to be spurious, the taxpayer-applicant
who submitted the same shall be required to execute an affidavit stating all the facts and incidents
on how and from whom the said certification was secured. All concerned persons who directly or
indirectly participated in the issuance of the spurious certification shall be stated explicitly in the
The certifications/documents which are validated as spurious, as well as the said affidavit
shall be forwarded to the BIR Prosecution Division for the conduct of the appropriate investigation.
The Prosecution Division shall verify whether or not the said affidavit can stand judicial scrutiny,
if presented as evidence in the competent court. If the taxpayer-applicant is found to be in bad
faith, the appropriate charges shall be filed with the proper court.
The subsequent submission of authentic documents shall not cure the act of submission of
the spurious or falsified certifications/documents and shall not prevent the BIR from filing the
appropriate charges against the concerned taxpayer-applicant, as well as the denial/disapproval of
its/his/her application. However, the taxpayer-applicant may re-file an application for the
ICC/BCC, provided that the final action thereon shall be subject to the approval of the
Commissioner of Internal Revenue.
Any revenue employee who is implicated in the issuance of spurious documents shall be
subjected to immediate investigation under existing guidelines and procedures for the appropriate
filing of administrative and/or criminal action, whichever is applicable.
The importer/customs broker with previously issued BIR-ICC/BCC who has transferred
it/his/her place of business to a new address shall be issued, as a replacement thereof, a BIRICC/BCC bearing the new address, subject to the submission to the ARMD of the following
a. Photocopy of the BIR Certificate of Registration issued by the RDO having jurisdiction
over the new address;
b. Certified true copy of Mayor’s Business Permit issued by the local government having
jurisdiction over the new address;
c. Proof of lawful occupancy in the new registered address;
d. Payment of Certification Fee and Documentary Stamp Tax; and
e. Original copy of the previously issued BIR-ICC/BCC.
REVENUE REGULATIONS NO. 10-2009 issued on December 23, 2009 amends further Sections 2.57.2 and 2.58 of Revenue Regulations (RR) No. 2-98, as amended, clarifying that sub-paragraph (W) as recently issued under RR No. 8-2009 should be sub-paragraph (X), and other concerns Section 2.57.2 of RR No. 2-98, as amended, is further amended, to read as follows: “Sec.2.57.2 Income payments subject to creditable tax and rates prescribed thereon. – Except as herein otherwise provided, there shall be withheld a creditable income tax at the rates herein specified for each class of payee from the following items of income payments to persons residing in the Philippines: xxx xxx xxx “(X) Income payments made by political parties and candidates of local and national elections of all their purchase of goods and services as campaign expenditures, and income payments made by individuals or juridical persons for their purchases of goods and services intended to be given as campaign contribution to political parties and candidates – Five percent (5%). Section 2.58 of RR No. 2-98, as amended, is further amended, to read as follows: “Sec.2.58 RETURN AND PAYMENT OF TAXES WITHHELD AT SOURCE – (A) Monthly return and payment of taxes withheld at source – (1) WHERE TO FILE – xxx xxx xxx Those not engaged in trade/business or practice of profession for a limited time during the election period designated as withholding agent pursuant to Section Sec.2.57.3 (D) and required to withhold income payment under 2.57.2 (X) using only Alphanumeric Tax Code Withholding Tax Individual (WI) 680 or Withholding Tax Corporation (WC) 680 in the remittance of taxes withheld using Monthly Remittance Return on Creditable Withholding Taxes at Source (BIR Form No. 1601-E) shall not be required to attach the Monthly Alphalist of Payees (MAP). (2) WHEN TO FILE – (a) xxx xxx xxx (b) xxx xxx xxx (B) xxx xxx xxx (C) Annual Information Return for income tax withheld at source. – The payor is required to file with the BIR-Large Taxpayers Assistance Division, Large Taxpayer District Office or Excise Taxpayers Assistance Division, or the Revenue District Office where the payor/employer is registered as Withholding Agent, on or before March 1 of the following year in which payments were made, an Annual Information Return of Creditable Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Tax (BIR Form No. 1604E) except withholding agents for a limited time during the election period under Sec.2.57.3(D) who are not engaged in business or practice of profession and using only Alphanumeric Tax Code Withholding Tax Individual (WI) 680 or Withholding Tax Corporation (WC) 680 whose due date shall be within thirty (30) days after the day of election, and on or before January 31 of the said year an Annual Information Return on Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF), showing among other the following information: xxx xxx xxx ”