Tax clearance is one of the requirements for the PhilGEPS Platinum membership. A valid tax clearance is issued by BIR’s head office in Quezon City. Unfortunately, the BIR website is no help. The BIR website doesn’t list the steps on how to apply for a tax clearance. Below are the steps we took to get a tax clearance.
Prerequisites for getting a tax clearance
- You need to be registered in BIR’s eFPS to get a tax clearance. If you are not registered, you need to go to your RDO to register your business for eFPS. A written request is needed so they can give you access
- You need to be current with all your BIR payments. You need to be current in paying VAT, Income Tax and the annual registration fee. BIR checks these via eFPS. If you are not registered yet, you need to present the corresponding tax and payment forms
- You need to be current on your SLSP (Summary List of Sales and Purchases) and Inventory. This is applicable if your business is selling, trading, retail, etc.
Steps on how we got our tax clearance
- We went to our RDO to apply for our tax clearance. You need to have a written request for tax clearance
- Your RDO will check any delinquencies you might have. We missed paying our 2016 annual registration fee. We paid it the same day (with penalties, of course)
- Our RDO asked us to comeback the next day to get our Certificate of No Tax Liability
- Once you have your Certificate of Tax Liability from your RDO, you need to go to your Regional Revenue Office. Our Regional Revenue Office is in Makati
- Download the application form from BIR’s website. Have it notarized
- Go to your Regional Revenue Office and present your RDO’s Certificate of No Tax Liability and application form
- The Regional Revenue Office will issue another Certificate of No Tax Liability. This is the one you need to present to BIR’s head office
- Pay the Tax Clearance certificate fee of 100 pesos through eFPS
- With the Regional Revenue Office’s Certificate of No Tax Liability, proof of eFPS payment and the application form, go to BIR’s head office
- Once they receive it, they will ask you to come back to get your tax clearance. Yipee!
Our tax clearance is valid for one year. I guess we would need to repeat the steps again to renew our tax clearance. The whole application process took 2 weeks.