RMO 27 Annex B - Delinquency Verification Certificate

To provide the standard BIR “Delinquency Verification Certificate” certifying whether a taxpayer has delinquent tax liabilities, for use in connection with tax credit/refund claims pursuant to Section 204(C), in relation to Section 229(C), of the National Internal Revenue Code of 1997, as amended.

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Document type: DOC
Index unit: bir-text-rmo-27-annex-b-delinquency-verification-certificate
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This is a BIR form template (Annex “B”) titled “Delinquency Verification Certificate,” issued by a BIR office to certify, in support of tax credit/refund claims under Section 204(C) in relation to Section 229(C) of the 1997 National Internal Revenue Code, as amended, whether a taxpayer has delinquent tax liabilities. Any delinquencies are itemized by tax type, assessment number, taxable year/return period, amount and latest status. The certification is based only on the issuing office's available records as of a stated date; liabilities recorded after issuance or outside the office's jurisdiction are not covered. The certificate is valid for six months from issue, shall not be used on sales/transfers of real properties, and any erasure renders it null and void.