RMC No. 67-2022

RMC No. 67-2022 (May 4, 2022) amends certain portions of RMC No. 32-2021 on the processing and issuance of the Tax Clearance Certificate for Government-Owned or Controlled Corporations (TCC-GOCC) applying for the interim Performance-Based Bonus. It directs the Accounts Receivable Monitoring Division (ARMD) to request the TCVS-GOCC from the concerned RDO (non-large taxpayers), LTAD/LTDPQAD (regular large taxpayers), ELTRD/LTDPQAD (excise large taxpayers), or LT Divisions-Cebu/Davao (RDO Nos. 123/127), and the COTL from the Regional Collection Division or LTCED under RMO No. 29-2014; processed documents must be emailed back to tcc_gocc@bir.gov.ph within 24 hours. It prescribes annex formats (Annexes A to E), a one-month validity period, TCC numbers restarting at 0001 yearly, issuance criteria (no unpaid Annual Registration Fee, no open valid stop-filer cases, no unreported outstanding AR/DA, not tagged CBL — with a Section 204 compromise/abatement exception upon an Affidavit of Undertaking and full payment of the offered amount), signatories from Collection Service, and documentary requirements including a ₱30.00 Documentary Stamp Tax on the notarized application form.