RMO No. 56-2016 issued on September 2, 2016 further amended the policies, guidelines and procedures in the application and processing of BIR Importer’s Clearance Certificate (ICC) and Broker’s Clearance Certificate (BCC).

The order provided amended guidelines for securing BIR-ICC and BIR-BCC to protect public interest by ensuring that they are dealing with legitimate importers and brokers and to further streamline the application process.

Applications for BIR-ICC and BIR-BCC shall be filed with the Accounts Receivable Monitoring Division (ARMD) of the BIR National Office and shall be processed and released within five (5) working days from submission of complete documents. The following documentary requirements shall be submitted by the applicant:

For individual importers:

  1. Duly accomplished and notarized applications form;
  2. Valid NBI Clearance;
  3. Certified True Copy of Latest Mayor’s Business Permit;
  4. Proof of ownership/lawful occupancy of principal place of business;
  5. Delinquency Verification issued by the concerned LTS or National/Regional Offices with a validity period of one (1) month from the date of issue;
  6. The Delinquency Verification shall be issued by the concerned BIR Offices within twenty-four (24) hours from filing of the application by the taxpayer; and
  7. Notarized Certificate of Authority authorizing the designated representative to file the application for BIR-lCC containing the specimen signature of the said representative, with photocopies of valid government-issued identification cards of both the representative and the individual taxpayer applicant.

For non-individual importers:

  1. Same as nos. 1 to 6 in the preceding enumeration;
  2. Certificate of Good Standing issued by Securities and Exchange Commission/Cooperative Development Authority/National Electrification Administration; and
  3. Original copy of Secretary’s Certificate certifying that a board resolution was passed authorizing a responsible officer to sign the application form together with his specimen signature, picture and photocopy of valid government- issued identification card.

For individual customs brokers:

  1. Same as nos. 1 to 6 of the enumeration under individual importers;
  2. Photocopy of the identification card as customs broker together with the Certification of Good Standing issued by the Professional Regulations Commissions; and
  3. Notarized Certificate of Authority authorizing the designated representative to file the application for BIR-ICC containing the specimen signature of the said representative, with photocopies of valid government-issued identification cards of both the representative and the individual taxpayer applicant.

For non-individual customs brokers:

  1. Duly accomplished and notarized applications form;
  2. List of broker-employees/broker-representatives with photocopy of the identification card as customs broker together with the Certificate of Good Standing issued by the Professional Commission;
  3. Certified True Copy of Latest Mayor’s Business Permit;
  4. Proof of ownership/lawful occupancy of principal place/head office of business;
  5. Delinquency Verification issued by the concerned LTS or National/Regional Offices with a validity period of one (1) month from the date of issue;
  6. The Delinquency Verification shall be issued by the concerned BIR Offices within twenty-four (24) hours from filing of the application by the taxpayer;
  7. Certificate of Good Standing issued by SEC; and
  8. Original copy of Secretary’s Certificate certifying that a board resolution was passed authorizing a responsible officers to sign application form together with his specimen signature, picture and photocopy of valid government-issued Identification Card.

The documents to be submitted with the application form must be enclosed in a folder, accurately labelled and sequentially filed in the same order as they appear in the checklist to facilitate the verification of the documentary requirements being submitted. Applicant has option to submit the requirements personally or via courier addressed to ARMD Tax Clearance Section with prepaid envelope for the reply. Any misrepresentations on the submitted requirements shall result to outright denial or immediate revocation of the any issued BIR-lCC/BlR-BCC.

Only the following are allowed to accomplish the application form for BIR ICC or BIR BCC: for individuals, the individual applicant himself; for partnerships, any of the partners; for corporations/cooperatives, any of the key officers or board members; and, for branch of a foreign corporation, the country manager/director/representative.

BIR-ICC/BCC shall be granted to applicants satisfying the following criteria:

  1. Compliance, that is, paying the BIR annual registration fee, compliant in bookkeeping and invoicing requirements and submitting annual information returns for the immediately preceding two (2) years;
  2. Not a “stop-filer” taxpayer;
  3. Regular user of the BIR eFPS or for newly registered taxpayers, at least an activated enrollment to the BIR eFPS facility; and,
  4. No delinquent account such as outstanding tax liabilities arising either from self-assessed taxes or as a result of an audit or third party information through the issuance of an assessment notice which was not validly protested within the prescribed period. For applicants with delinquent accounts but the tax liabilities involved were the subject of a pending application for compromise settlement or abatement of penalties, a BIR-ICC/BCC shall nevertheless be issued, as long as the applicant has fully paid the amount offered for payment upon the application for compromise settlement or abatement. In cases when during the 3-year validity period of the BIR-ICC/BCC, the application for compromise settlement/abatement was denied by the National/Regional Evaluation Board/Commissioner, the taxpayer-applicant shall be notified of such denial. The taxpayer will be given a period of thirty (30) days within which to fully settle the unpaid tax liabilities. Otherwise, the BIR-ICC/BCC issued to him shall be immediately revoked; and,
  5. Not tagged as a “cannot be located” taxpayer.

The reapplication of importers/brokers whose BIR-ICC/BIR-BCC has been revoked may be allowed, provided that the circumstances which led to the revocation are no longer existing.

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References:

RMO NO. 56-2016 Amendments on Policies, Guidelines and Procedures in the Application and Processing of BIR-ICC and BCC