RMO 25 Annex B - Delinquency Verification Certificate

To certify, in support of income tax credit/refund claims pursuant to Section 76(C), in relation to Section 204(C), of the National Internal Revenue Code of 1997, as amended, whether a taxpayer has delinquent tax liabilities, based on the available records of the issuing office.

Bureau of Internal RevenueIndependent research copy

Document type: DOC
Index unit: bir-text-rmo-25-annex-b-delinquency-verification-certificate
Year: Not classified
Text quality: Not specified

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Reference copy · verify against the official source

Annex “B” is a Bureau of Internal Revenue form titled "Delinquency Verification Certificate" that a BIR office issues to certify, for income tax credit/refund claims pursuant to Section 76(C), in relation to Section 204(C), of the National Internal Revenue Code of 1997, as amended, whether a named taxpayer has delinquent tax liabilities. The certification is based only on the issuing office's available records as of a stated date, and tax liabilities recorded after the issuance date or outside the office's jurisdiction are not covered. The certificate is valid for six (6) months from the date of issue, shall not be used on sales/transfer of real properties, and any erasure on it renders it null and void.