REVENUE REGULATIONS NO. 18-2018 issued on August 3, 2018 amends specific provisions of Revenue Regulations (RR) No. 8-2016, particularly certain guidelines on the processing of applications for Tax Clearance for bidding purposes. All applications for the issuance of Tax Clearance in accordance with the requirements under RA No. 9184 and EO No. 398 shall be manually filed with the Collection Division of the Revenue Regional Office where the taxpayer or partnership/corporation is currently and duly registered or with the concerned office under the Large Taxpayers Service, if the taxpayer is classified as Large Taxpayer, until such time that an online application for this purpose has been made available for use of prospective bidders. For those with previously issued Tax Clearance for bidding purposes, the requested Tax Clearance shall only be issued if they are found to be regular eFPS users from the time of enrollment up to the time of filing of application. The regular usage of eFPS shall not apply to new applicants. The submission of the new applicant’s latest Income Tax and business tax returns not filed and paid through the Bureau’s eFPS shall suffice.