The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 76-2026 to announce the availability of the electronic tax clearance system (eTCS) for taxpayer-applicants registered across all revenue regions nationwide. The eTCS is a web-based facility accessible through the BIR website under the eServices section. It enables taxpayers to conveniently file, pay, and receive tax clearance certificates online.
Key features of the eTCS
The eTCS covers the following types of tax clearance certificates (TCCs):
- Tax Clearance for Bidding Purposes (TCBP)
Issued to individual and non-individual taxpayers intending to participate in government procurement of goods and/or services.
- Tax Clearance for General Purposes (TCGP)
Certifies that the taxpayer is compliant and has no outstanding tax liabilities. This may be required for:
- Philippine National Police licensing requirements;
- promotion or confirmation of appointment of government officials and military personnel (excluding certain high-level officials);
- accreditation (except importers or customs brokers);
- collection purposes;
- franchise renewal with the Land Transportation Franchising and Regulatory Board;
- bank loan applications; and
- other regulatory and government requirements.
- Tax Compliance Verification Certificate (TCVC)
A prerequisite for securing a TCBP, required from the concerned Revenue District Office.
- Delinquency Verification Report (DVR)
A prerequisite for securing a TCGP, confirming any outstanding tax liabilities with the BIR.
The system provides the following functionalities:
- secure user registration and login;
- online submission of documentary requirements;
- real-time monitoring of application status;
- seamless processing of tax clearance applications;
- convenient online payment of certification and documentary stamp fees; and
- downloading and accessing issued certificates.
Taxpayer-applicants intending to secure TCCs are encouraged to access the eTCS User Manual available on the system homepage for detailed application procedures.
Effectivity
RMC No. 76-2026 takes effect immediately upon its issuance on 09 July 2026.
Please be guided accordingly.
Source:
P&A Grant Thornton
Certified Public Accountants
P&A Grant Thornton is the Philippine member firm of Grant Thornton International Ltd.
As published in SunStar Cebu, dated 22 July 2026
