Issuance of tax clearance not barred by delinquent accounts

(Revenue Memorandum Order No. 62-2016, November 10, 2016)

This Tax Alert is issued to inform all concerned on the latest BIR policy on the issuance of tax clearance where there is pending application for compromise settlement/abatement.  

Applicants with pending application for compromise settlement/abatement shall still be issued with tax clearances provided that full amount offered for compromise is paid upon the application of compromise settlement or abatement of penalties.

When application for compromise settlement/abatement is denied within the one-month validity of the tax clearance, taxpayer-applicant shall be notified accordingly.   The applicant should fully settle unpaid tax liabilities within 30 days to avoid revocation of tax clearance previously issued.