Professional Documents
Culture Documents
BIR Citizens Charter-2017
BIR Citizens Charter-2017
CAESAR R. DULAY
Commissioner of Internal Revenue
1
TABLE OF CONTENTS
The BIR Organizational Structure per E.O. 366 4
BIR Mandate/Mission / Vision/ Guiding Principle / Core Values 5
Summary of Frontline Services (National /Revenue Region/Revenue District Offices/Large Taxpayer Division Office) 6
Matrix of Frontline Services 8
Processing of Application for Taxpayer Identification Number (TIN) of Local Employee 11
Processing of Application for Taxpayer Identification Number (TIN) for EO 98 / ONETT 13
Processing of Application for TIN and Registration of Self-Employed Individuals, Estates and Trusts including their 15
branches and facilities, together with the Registration of Books of Accounts and Application for Authority to Print
(ATP)
Processing of Application for TIN and Registration of Non-Individuals including their branches and facilities, together 17
with the Registration of Books of Accounts and Application for Authority to Print (ATP)
Processing of Request for Certification of Certificate of Registration (COR) / Authority to Print (ATP) / TIN Card 20
Processing of Request for the Issuance of VAT Exemption Certificates (VEC) and or VAT Exemption ID Cards 42
(VEIC) in favor of Embassies and its Personnel (covering purchase of goods and services)
Processing of Request for the Issuance of Ruling on Indirect Tax Exemption of Embassies and Embassy 44
Personnel ( Purchase of Vehicles)
Processing and Issuance of Tax Credit Certificate (TCC) pursuant to Writ of Execution Issued by Court of Tax 45
Appeal (CTA)
Processing of Rulings on Tax Exemption of National Housing Authority and Private Sector Participating in 48
Socialized Housing under R.A. 7279 (with Established Precedents)
Processing of Application for Certificate of Exemption for Scholarship and Job/Livelihood Programs 50
2
Processing of Delinquency Verification Certificate (DVC) (For Commission on Appointment/Civil Service Award/NBI) 53
3
The BIR Organizational Structure
Per Executive Order No. 366
NOTES:
1. Large Taxpayers Division (LTD) Makati was renamed LTD-Davao City;
2. total no. of Revenue Regional Offices has increased from 19 to 20;
3. Revenue District Offices (RDOs) decreased to 123 from 124.
4
BIR MANDATE
The Bureau of Internal Revenue (BIR) shall be under the supervision and control of the
Department of Finance (DOF) and its powers and duties shall comprehend the assessment
and collection of all national internal revenue taxes, fees, and charges, and the enforcement of
all forfeitures, penalties, and fines connected therewith, including the execution of judgments
in all cases decided in its favor by the Court of Tax Appeals (CTA) and the ordinary courts. The
Bureau shall give effect to and administer the supervisory and police powers conferred to it by
this Code or other laws.
BIR MISSION
We collect taxes through just enforcement of tax laws for nation-building and the upliftment of
the lives of Filipinos
BIR VISION
The Bureau of Internal Revenue is an institution of service excellence and integrity.
GUIDING PRINCIPLES
"Service Excellence with Integrity and Professionalism"
CORE VALUES
God-fearing Accountability
Transparency Patriotism
5
SUMMARY OF FRONTLINE SERVICES
NATIONAL OFFICE (NO) FRONTLINE SERVICES (EXCEPT LARGE TAXPAYERS):
1. Processing and Issuance of Tax Clearance for Bidding Purposes
2. Processing and Issuance of Tax Clearance (TCL) for Bidding Purposes [For Non-Resident Foreign Corporation
(NRFC) / Non-Resident Alien Not Engaged in Trade or Business (NRANETB)]
3. Processing of Requesting for the Issuance of VAT Exemption Certificates (VEC) and/or VAT Exemption ID Cards
(VEIC) in favor of embassies and its Personnel (covering purchase of goods and services)
4. Processing of Request for the Issuance of Ruling on Indirect Tax Exemption of Embassies and Embassy Personnel
(Purchase of Vehicles)
5. Processing and Issuance of Tax Credit Certificate (TCC) Pursuant to Writ of Execution Issued by Court of Tax Appeal
(CTA)
6. Processing of Rulings on Tax Exemption of National Housing Authority and Private Sector Participating in Socialized
Housing under R.A. 7279 (with Established Precedents)
7. Processing of Delinquency Verification Certificate (DVC) for Commission of Appointment /Civil Service Award /NBI
8. Processing and Issuance of BIR Importer Clearance Certificate (BIR-ICC) for Individuals
9. Processing and Issuance of BIR-Importer Clearance Certificate (BIR-ICC) for Non-Individuals
10. Processing and Issuance of BIR-Broker Clearance Certificate (BIR-ICC) for Individuals
11. Processing and Issuance of BIR-Broker Clearance Certificate (BIR-ICC) for Non-Individuals
12. Processing of Permit to Operate as a Manufacturer, Producer, Trader and / or Importer
of Excisable Articles
13. Processing of Authority to Release Imported Goods (ATRIG)
6
LARGE TAXPAYER DIVISION OFFICE (LTDO) FRONTLINE SERVICES:
1. Processing of Application for TIN of Local Employee
2. Processing of Application for Subsequent Request for Authority to Print (ATP) Receipts/Invoices
3. Processing of Permit to Operate as a Manufacturer, Producer, Trader and / or Importer
of Excisable Articles
4. Processing of Authority to Release Imported Goods (ATRIG)
5. Processing of Application for Contractor’s Final Payment Release Certificate
6. Processing of Delinquency Verification Certificate (DVC)
7. Processing of Application for Subsequent Registration of Books of Accounts
7
MATRIX OF BIR FRONTLINE SERVICES
RESPONSIBLE BIR FORM/S
NO. FRONTLINE SERVICE DURATION OFFICE FEES
8 Processing for One Time Transaction Five (5) working RDO 1706-Real NONE
Involving Sale of Real Property/ Shares of days for simple Property
Stock transactions 1707-Shares
Ten (10) working of Stock
days for complex 2000-OT-DST
transactions
9 Processing of One Time Transactions subject Five (5) working RDO 1800 NONE
to Donor’s Tax days for simple
transactions
Ten (10) working
days for complex
transactions
10 Processing of Permit to Operate as a 152 minutes ELTRD, - -
Manufacturer, Producer, Trader and/or National Office
Importer of Excisable Articles
11 Processing of Authority to Release Imported 89 minutes ELTRD, - -
Goods (ATRIG) National Office
12 Processing and Issuance of Tax Clearance for 25 minutes ARMD, P 100 Certification Fee
Bidding Purposes National Office and two (2) pcs. loose
documentary stamp
worth P 15 each, one to
be attached to the
sworn application and
to the other one to the
Tax Clearance
8
13 Processing and Issuance of Tax Clearance 27 minutes ARMD, P 100 Certification Fee
(TCL) for Bidding Purposes –For Non- National Office and two (2) pcs. loose
Resident Foreign Corporation (NRFC)/Non- documentary stamp
Resident Alien Not Engaged in Trade or worth P 15 each, one to
Business (NRANETB) be attached to the
notarized application
and to the other one to
the Tax Clearance for
14 Processing of Request for the Issuance of 265 minutes ITAD, - Bidding purposes
NONE
VAT Exemption Certificate (VEC) and/or VAT National Office
Exemption ID Cards (VEIC) in favor of
Embassies and its Personnel (covering
purchase of goods and services)
15 Processing of Request for the Issuance of 480 minutes ITAD, - NONE
Ruling on Indirect Tax Exemption of National Office
Embassies and Embassy Personnel
(purchase of vehicles)
16 Processing and Issuance of Tax Credit 349 minutes Appellate Division, - NONE
Certificate (TCC) Pursuant to Writ of National Office
Execution Issued by the Court of Tax Appeal
(CTA)
17 Processing of Rulings on Tax Exemption of 44 days Law and - NONE
National Housing Authority and Private Legislative
Sector Participating in Socialized Housing Division, National
under R.A. 7279 (with Established Office
Precedents)
18 Processing of Application for Certificate of 35 minutes RDO - NONE
Exemption for Scholarship and
Job/Livelihood Programs
19 Processing of Application for Contractor’s 50 minutes RDO/ 0217 P 100 Certification Fee
Final Payment Release Certificate LT Audit Division and P 15 for
Documentary Stamp
per document
20 Processing of Delinquency Verification 31 minutes and ARMD, - P 100 Certification Fee
Certificate (DVC) for Commission on 25 seconds National Office and P 15 loose
Appointment/Civil Service Award/NBI Documentary Stamp
21 Processing of Delinquency Verification 28 minutes and -LTCED for regular - P 100 Certification Fee
Certificate (DVC) 30 seconds large taxpayers and P 15 loose
under RDO Nos. Documentary Stamp
116, 125, 126 and
excise taxpayers
under RDO Nos.
121 and 124;
-Concerned LTD
(RDO 123- Cebu
and RDO 127-
Davao)
-Concerned RDOs
-Concerned
Regional
Collection Division
for taxpayers
under
ConcernedNos.
RR
22 Processing of Tax Clearance (General 19 minutes and
4,5,6,7,8 9 except
- P 100 Certification Fee
Purpose) 20 seconds Regional and P 15 loose
RDO Nos. 35, 36,
Collection Division Documentary Stamp
37, 61,62 and 63)
23 Processing and Issuance of BIR Importer 59 minutes and ARMD, National - P 2000 processing fee;
Clearance Certificate (BIR-ICC) for 10 seconds Office P 100 Certification Fee
Individuals and P 15 loose
Documentary Stamp
9
24 Processing and Issuance of BIR-Importer 59 minutes and ARMD, National - P 2000 processing fee;
Clearance Certificate (BIR-ICC) for Non- 10 seconds Office P 100 Certification Fee
Individuals and P 15 loose
Documentary Stamp
25 Processing and Issuance of BIR-Broker 59 minutes and ARMD, National - P 2000 processing fee;
Clearance Certificate (BIR-BCC) for 10 seconds Office P 100 Certification Fee
Individuals and P 15 loose
Documentary Stamp
26 Processing and Issuance of BIR-Broker 59 minutes and ARMD, National - P 2000 processing fee;
Clearance Certificate (BIR-BCC) for Non- 10 seconds Office P 100 Certification Fee
Individuals and P 15 loose
Documentary Stamp
10
① PROCESSING OF APPLICATION FOR TAXPAYER IDENTIFICATION NUMBER (TIN) OF LOCAL EMPLOYEE
WHO MAY AVAIL? : Taxpayers receiving purely compensation income either by the
employee or thru his employer
Employers using the eREG System, shall require the printed BIR Form with the above
requirements from their employees for submission to the employer’s RDO/LTD
including the eREG Confirmation page.
11
ON-LINE APPLICATION
PROCESSING PERSON
STEP TAXPAYER RDO ACTIVITY TIME RESPONSIBLE FEES
2 Employer submits 1. Receive BIR Form with the complete 3 minutes Registration NONE
the printed eREG documentary requirements Officer
Confirmation Page
and BIR Form No.
1902 together
with the required
complete
documentary
requirements
12
② PROCESSING OF APPLICATION FOR TAXPAYER IDENTIFICATION NUMBER (TIN) FOR EO 98 / ONETT
WHO AND WHERE TO AVAIL? : 1) Applicants under E. O. 98 - at any RDO provided the RDO
` shall use eREG System to generate the TIN, or RDO having
jurisdiction over the residence address of the applicant.
5) TP with ONETT (Sale of Real Property) - RDO where the real property is
located.
6) TP with ONETT (Sale of Shares of Stocks) - for shares of stock not traded
in the Stock Exchange, RDO having jurisdiction over the address of the seller.
In the case of listed shares, the venue shall be with the RDO having
jurisdiction over the place where the particular Local Stock Exchange is
located.
13
DURATION : 21 minutes**
PROCESSING PERSON
STEP TAXPAYER RDO ACTIVITY TIME RESPONSIBLE FEES
1 Submit Checklist of 1. Receive application form, check 5 minutes Client Support NONE
Documentary completeness of supporting documents and Officer (CSO)
Requirements (CDR) sign the CDR
and duly
accomplished BIR 2. Verify existence in the eREG TIN Query/ 5 minutes CSO
Form 1904, together ITS/ eTIS
with the required
complete 3. Stamp received on the application and 5 minutes CSO
documentary assign DLN
requirements
4. Encode and generate TIN 3 minutes Registration
Officer
2 Receive TIN and copy 5. Release TIN - indicate in taxpayer’s 3 minutes CSO
of BIR Form 1904 receiving copy of BIR Form 1904 (releasing)
NOTE: Processing of TIN shall be based on the completeness of the documents presented. Submitted application with incomplete
requirements shall be received by the RDO for processing upon submission of the complete documentary requirements within five (5)
working days. The BIR shall then dispose all pending applications with incomplete requirements after thirty (30) calendar days from
receipt of application.
14
③ PROCESSING OF APPLICATION FOR TIN AND REGISTRATION OF SELF-EMPLOYED INDIVIDUALS,
ESTATES AND TRUSTS INCLUDING THEIR BRANCHES AND FACILITIES, TOGETHER WITH THE REGISTRATION OF
BOOKS OF ACCOUNTS AND APPLICATION FOR AUTHORITY TO PRINT (ATP)
WHO MAY AVAIL? : Individuals engaged in trade or business or those in the practice of
profession, Estates and Trusts with proprietary activities including their
branches and facilities, if any
WHERE TO AVAIL? : 1) RDO having jurisdiction over the place where the Head Office and
branch is located, respectively
2) RDO having jurisdiction over the place of residence, in the case of those
who conduct business transactions in a nomadic or roving manner, such as
peddlers, mobile stores operators, privilege store owners and the like
3) Estate - RDO having jurisdiction over the domicile of the decedent at the
time of death. In the case of a non-resident decedent, the estate shall be
registered with the RDO where the executor or administrator is registered.
Provided however, that in case of such executor or administrator is not
registered, registration of the estate shall be made with the RDO having
jurisdiction over the legal residence of the executor or administrator
4) Trust – RDO having jurisdiction over the registered address of the
Trustee. Provided however, that in case of such Trustee is not registered,
registration of the estate shall be made with the RDO having jurisdiction
over the business address of the Trustee
WHAT ARE THE DOCUMENTARY :
REQUIREMENTS? > BIR Form No. 1901*
> Any Identification issued by an authorized government body (e.g. Birth
Certificate, passport, driver’s license, Community Tax Certificate) that
shows the name, address and birthdate of the applicant;
> Photocopy of Mayor’s Business Permit; or Duly received
Application for Mayor’s Business Permit, if the former is still
in process with the LGU; and/or Professional Tax Receipt /
Occupational Tax Receipt issued by the LGU; or
DTI Certificate;
> New sets of permanently bound books of accounts;
> Proof of Payment of Annual Registration Fee (ARF)
(if with existing TIN or applicable after TIN issuance)
> BIR Form No. 1906; and
> Final & clear sample of Principal Receipts/ Invoices;
Additional documents, if applicable:
>Franchise Documents (e.g. Certificate of Public Convenience)
(for Common Carrier);
> Photocopy of the Trust Agreement (for Trusts);
> Photocopy of the Death Certificate of the deceased
(for Estate under judicial settlement)
> Certificate of Authority, if Barangay Micro Business Enterprises (BMBE)
registered entity;
> Proof of Registration/Permit to Operate BOI/BOI-
ARMM, PEZA, BCDA and SBMA
REGISTRATION OF BRANCH / FACILITY TYPE
> BIR Form No. 1901; *
> Photocopy of Mayor’s Business Permit; or
Duly received Application for Mayor’s Business Permit, if the
former is still in process with the LGU; and/or Professional
Tax Receipt / Occupational Tax Receipt issued by the LGU;
or DTI Certificate;
> New sets of permanently bound books of accounts; and
> Proof of Payment of Annual Registration Fee (ARF)
> BIR Form No. 1906;
> Final & clear sample of Principal Receipts/ Invoices;
DURATION : 1 hour and 18 minutes**
15
HOW TO AVAIL OF THE SERVICE? :
PROCESSING PERSON
STEP TAXPAYER RDO ACTIVITY TIME RESPONSIBLE FEES
1 Submit Checklist of 1. Receive application form, check 5 minutes Client Support Annual
Documentary supporting documents including Officer Registration
Requirements (CDR) Application for ATP, final and clear layout (CSO) Fee
and duly accomplished of invoices/receipts, new sets of books of (P500.00);
BIR Form 1901, accounts and sign the CDR DST
together with the (P15.00)
required complete 2. Very existence in the eREG TIN 5 minutes CSO
documentary QUERY/ITS/eTIS
requirements
Proceed to the Officer- 3. Interview TP to determine the 15 minutes OD
of-the Day (OD) applicable tax type, PSIC, ATC, computes
DST for subscribed capital and contract of
lease, if applicable and compute penalty for
late registration, if applicable
16
④ PROCESSING OF APPLICATION FOR TIN AND REGISTRATION OF NON-INDIVIDUALS INCLUDING THEIR BRANCHES
AND FACILITIES TOGETHER WITH THE REGISTRATION OF BOOKS OF ACCOUNTS AND APPLICATION FOR AUTHORITY TO
PRINT (ATP)
WHO MAY AVAIL? : Corporations, Partnerships, Cooperatives, and Associations
(whether taxable or non-taxable), GAIs, GOCC’s, LGU’s
including its branches and facilities, if any
WHERE TO AVAIL? : 1) RDO having jurisdiction over the place where the Head Office
and branch is located, respectively
17
For LABOR ORGANIZATION, ASSOCIATION OR GROUP OF UNION OR
WORKERS
> BIR Form No. 1903*
>Photocopy of Certificate of Registration issued by the Department of Labor
and Employment (DOLE); and
> Constitution and by-laws of the applicant union
> New sets of permanently bound books of accounts;
> BIR Form No. 1906; and
> Final & clear sample of Principal Receipts/Invoices
For FOREIGN EMBASSIES
> BIR Form No. 1903*
> Endorsement from Department of Foreign Affairs (DFA)
For INTERNATIONAL ORGANIZATIONS
> BIR Form No. 1903*
> Host agreement or any international agreement duly certified by DFA
REGISTRATION OF BRANCH / FACILITY TYPE
> BIR Form No. 1903*
> Photocopy of Mayor’s Business Permit; or Duly received
Applications for Mayor’s Business Permit, if the former is
still in process with the LGU; and/or Board
Resolution/Secretary Certificate Stating the Branch
Establishment
> New sets of permanently bound books of accounts; and
> Proof of Payment of Annual Registration Fee (ARF)
(not applicable to those exempt from the imposition of ARF)
> BIR Form No. 1906; and
> Final & clear sample of Principal Receipts/ Invoices
18
PROCESSING PERSON
STEP TAXPAYER RDO ACTIVITY TIME RESPONSIBLE FEES
Receive TIN and copy 6. Release TIN - indicate in taxpayer’s 3 minutes CSO
of BIR Form 1903 receiving copy of BIR Form 1903 (releasing)
NOTE:
Processing of TIN shall be based on the completeness of the documents presented. Submitted application with incomplete requirements
shall be received by the RDO for processing upon submission of the complete documentary requirements within five (5) working days.
The BIR shall then dispose all pending applications with incomplete requirements after thirty (30) calendar days from receipt of application.
19
⑤ PROCESSING OF REQUEST FOR CERTIFICATION OF CERTIFICATE OF REGISTRATION (COR) /
AUTHORITY TO PRINT (ATP) / TIN CARD
WHERE TO AVAIL? : Revenue District Office (RDO) where the taxpayer is registered
WHAT ARE THE DOCUMENTARY : > Letter Request bearing the letter head of the company;
REQUIREMENTS? > Authorization Letter (for non-individuals, stating name and
position of Company Officer signing the Authorization and/or for
individuals requesting for the certification)
DURATION : 16 minutes**
PROCESSING PERSON
STEP TAXPAYER RDO ACTIVITY TIME RESPONSIBLE FEES
1 Submit letter of 1. Receive letter of request and verify 3 minutes Client Support P 100.00
request together existence in the ITS/eTIS Officer Certification
with the required (CSO) Fee and
documents
2. Prepare certification documents as 5 minutes Client Support 15.00 for doc.
requested Section (CSS) Chief Stamp per
document
5 minutes ARDO/RDO
3. Sign Certification documents by
ARDO/RDO
2 Receive requested 4. Release of Certification documents 3 minutes CSO
documents (releasing)
NOTE:
Processing of request shall be based on the completeness of the documents presented. Submitted application with incomplete
requirements shall be received by the RDO for processing upon submission of the complete documentary requirements within five (5)
working days. The BIR shall then dispose all pending applications with incomplete requirements after thirty (30) calendar days from receipt
of application.
20
PROCESSING OF APPLICATION FOR SUBSEQUENT REGISTRATION OF BOOKS OF ACCOUNTS
WHO MAY AVAIL? : All registered Business Taxpayers
WHEN TO AVAIL? :
MANUAL BOOKS OF ACCOUNTS
› Before use of new sets of books of accounts
DURATION : 22 minutes**
PROCESSING PERSON
STEP TAXPAYER RDO ACTIVITY FEES
TIME RESPONSIBLE
1 Stamp registration details 1. Direct taxpayer to stamp required 2 minutes Client Service NONE
on books as instructed and details on front page of each book for per book Officer
complete details on books registration (CSO)
presented for registration
(except CBA)
21
2 Submit Checklist of 2. Receive and evaluate Update Form, 3 minutes CSO
Documentary sign the CDR and check books or
Requirements (CDR) and properly labeled CD-R submitted for
application form for registration
registration of books
together with the required 3. Encode details of books for 5 minutes Registration
complete documentary registration in ITS as indicated in Update Officer
requirements Form
NOTE:
Processing of TIN shall be based on the completeness of the documents presented. Submitted application with incomplete
requirements shall be received by the RDO for processing upon submission of the complete documentary requirements within five (5)
working days. The BIR shall then dispose all pending applications with incomplete requirements after thirty (30) calendar days from
receipt of application.
22
⑦ PROCESSING OF APPLICATION FOR SUBSEQUENT REQUEST FOR AUTHORITY TO PRINT (ATP) RECEIPTS/INVOICES
WHO MAY AVAIL? : All registered Business Taxpayers
WHERE TO AVAIL? : Revenue District Office (RDO)/Large Taxpayers Division where the
Head Office is registered
DURATION : 39 minutes**
PROCESSING PERSON
STEP TAXPAYER RDO ACTIVITY TIME RESPONSIBLE FEES
1 Submit Checklist of 1. Receive application form, check 3 minutes Client Support NONE
Documentary completeness of supporting documents and Officer/Registration
Requirements (CDR) sign the CDR Section-LTD
and duly (CSO)
accomplished BIR 2. Evaluate submitted documentary 5 minutes CSO
Form 1906, together requirements and assign DLN
with the required
complete 3. Check TP Information from ITS/eTIS (e.g. tax 5 minutes Registration Unit
documentary type, address, Trade Name, Printer information, Head
requirements etc.), modify if needed and Generate ATP
Correspondence
4. Forward ATP to CSS Chief for review and initial 3 minutes Registration Officer
23
⑧ PROCESSING OF ONE TIME TRANSACTIONS INVOLVING SALE OF REAL PROPERTY /
SHARES OF STOCKS
WHO MAY AVAIL? : Taxpayers transferring ownership of real / personal properties
arising from sale
WHERE TO AVAIL? : For real property transactions - Revenue District Office (RDO)
where the property is located;
For shares of stock – Revenue District Office where the seller is registered
WHEN TO AVAIL? : Capital Gains Tax (CGT) – Within 30 days after each sale or
disposition of shares of stock or real properties
Documentary Stamp Tax (DST) – Within five (5) days after the
close of the month when the taxable document was made, signed, issued,
accepted or transferred
24
-Duly Notarized Special Power of Attorney (SPA) from the transacting party if
the latter is not one of the parties to the Deed of Transfer
4. Others
Certificate of Exemption/BIR Ruling issued by the Commissioner of
Internal Revenue or his authorized representative, if tax exempt
Such other requirements as may be required by
law/rulings/regulations/etc.
PROCESSING PERSON
STEP TAXPAYER ACTIVITY FEES
TIME RESPONSIBLE
1 Submit complete 1. Verify TIN of Taxpayer (TP) with Client Support 30 minutes ONETT Team None
documentary Section (CSS). Refer to CSS for registration, if no Member and TP
requirements with duly TIN Service Sec. Staff
accomplished BIR Form
1904 2. Accomplish CDR / Check completeness and 30 minutes ONETT Team
authenticity of documents (if incomplete, inform Member
TP of lacking documents)
4. Transmit CDR to Head, ONETT Team (only those 10 minutes ONETT Team
with complete requirements) Member
25
Receive approved 7. If necessary, conduct ocular inspection per 1 day ONETT Team
CDR approval of the Head, ONETT Team but should be Member
conducted w/in the 5-day period prior to the
issuance of eCAR.
8. Compute the Tax Due using the ONETT 30 minutes ONETT Team
Computation Sheet (OCS) Member
10. Sign and forward together with CDR and 15 minutes ONETT Team
complete documents to the Head, ONETT Team Member
11.Receive, review, sign/approve the CDR and 30 minutes Head, ONETT Team
OCS; Return to ONETT Team Member
ONETT Team
12. Release duplicate copy of approved OCS to 10 minutes Member
the TP
2 Receive approved 13. Provide TP with applicable tax returns and 30 minutes per ONETT Team
OCS Accomplish assist in accomplishing them return Member
applicable tax returns
14. Require TP to pay the computed taxes at the 120 minutes ONETT Team
File and pay tax due nearest AAB Member
(time frame of payment
will 15. Receive photocopy of proof of payments of 5 minutes ONETT Team
depend on the location taxes after verifying against TP's copy Member
of AAB) Submit proof of
payment 16. Record in the ONETT Logbook 10 minutes ONETT Team
Member
3 Receive Claim Slip 17. Issue Claim Slip (CS) to TP indicating therein 10 minutes ONETT Team
the date of release of eCAR. Member
18. Verify payment from Collection and Bank 30 minutes Chief, Collection
Reconciliation (CBR) & Batch Control Sheet (BCS) Section
submitted by AABs
NOTE: Payment information are uploaded
to the system overnight if paid before cut-off,
otherwise, on the following day.
(Per RMO 15-2003, 3 days from date of payment 3 days
if data is not available in ITS)
26
2 In case of simple transactions (e.g. the subject of donation is only one property) - five (5) Working days after submission of
complete documentary requirements
In case of complex transactions – ten (10) working days after submission of complete documentary requirements
NOTE: Depending on the number of applications received daily and the number of personnel assigned in each RDO, the maximum time
prescribed may be extended.
The BIR shall dispose all pending applications with incomplete requirements after thirty (30) calendar days from receipt of application
27
⑨ PROCESSING OF ONE TIME TRANSACTIONS SUBJECT TO DONOR’S TAX
WHO MAY AVAIL? : Every person, whether natural or juridical, resident or non-resident,
who transfers or causes to transfer property by gift, whether in trust
or otherwise, whether the gift is direct or indirect and whether the
property is real or personal, tangible or intangible.
WHERE TO AVAIL? : Revenue District Office (RDO) where the resident donor is
domiciled at the time of donation, or if there is no legal residence in the
Philippines, with RDO No. 39 - South QC. In the case of gifts made by a
non-resident alien, the return may be filed with RDO No. 39, or with the
Philippine Embassy or Consulate in the country where donor is domiciled at
the time of donation.
WHEN TO AVAIL? : Within thirty (30) days after the date the gift (donation) is made.
A separate return will be filed each gift (donation) made on the different
dates during the year reflecting therein any previous gifts made during the
same calendar year. If the gift (donation) involves conjugal/community
property, each spouse will file separate returns corresponding to his/her
respective share in the conjugal/community property. This rule will also
apply in the case of co-ownership over the property.
2. Others
- Special Power of Attorney, if the signatory on the document is not the
owner as appearing in the Title
- Certificate of Exemption/BIR Ruling issued by the CIR or his authorized
representative if tax exempt
- Such other requirements as may be required by law/ rulings/ regulations/
other issuances
28
DURATION : Five (5) days
PROCESSING PERSON
STEP TAXPAYER ACTIVITY FEES
TIME RESPONSIBLE
1 Submit complete . Verify TIN of Taxpayer (TP) with Client Support 30 minutes ONETT Team None
documentary Section (CSS). Refer to CSS for registration, if no Member and TP
requirements with duly TIN Service Sec. Staff
accomplished BIR Form
1904 2. Accomplish CDR / Checks completeness and 30 minutes ONETT Team
authenticity of documents (if incomplete, inform Member
TP of lacking documents)
8. Compute the Tax Due using the ONETT 30 minutes ONETT Team
Computation Sheet (OCS) Member
NOTE: This can be done only if all the documents
per CDR have been submitted
10. Sign and forward together with CDR and 15 minutes ONETT Team
complete documents to the Head, ONETT Team Member
11. Receive, review, sign/approve the CDR and 30 minutes Head, ONETT Team
OCS; Return to ONETT Team Member
2 Receive approved OCS. 13. Provide TP with applicable tax returns and 10 minutes ONETT Team
Accomplish applicable assist in accomplishing them Member
tax returns
14. Require TP to pay the computed taxes at the 30 minutes per ONETT Team
nearest AAB return Member
29
PROCESSING PERSON
STEP TAXPAYER ACTIVITY FEES
TIME RESPONSIBLE
3 File and pay tax 15. Receive photocopy of proof of 5 minutes ONETT Team None
due (time frame of payment payments of taxes after verifying against Member
will depend on the location of TP's copy
AAB) Submit proof of payment
16. Record in the ONETT Logbook 10 minutes ONETT Team
Member
4 Receive Claim Slip 17. Issue Claim Slip (CS) to TP indicating 10 minutes ONETT Team
therein the date of release of eCAR. Member
2 In case of simple transactions (e.g. the subject of donation is only one property) - five (5) Working days after submission of
complete documentary requirements
In case of complex transactions – ten (10) working days after submission of complete documentary requirements
NOTE: Depending on the number of applications received daily and the number of personnel assigned in each RDO, the maximum time
prescribed may be extended.
The BIR shall dispose all pending applications with incomplete requirements after thirty (30) calendar days from receipt of application
30
⑩ PROCESSING OF PERMIT TO OPERATE AS A MANUFACTURER, PRODUCER, TRADER AND /
OR IMPORTER OF EXCISABLE ARTICLES
WHO MAY AVAIL? : Taxpayers desiring to operate as manufacturer, producer and/or importer
of excisable products
WHERE TO AVAIL? : Excise LT Regulatory Division (ELTRD), BIR National Office Building
31
HOW TO AVAIL OF THE SERVICE? :
STEP TAXPAYER ACTIVITY PROCESSING PERSON FEES
TIME RESPONSIBLE
1 File Application 1. Pre-screen application and supporting documents 10 minutes Receiving Officer
with the Excise to determine the completeness of documentary
Taxpayers requirements submitted by taxpayers
Regulatory
Division BIR- 2. Receive application and its attachments if in order, 2 minutes Receiving Officer
National Office otherwise require lacking requirements from taxpayer
Building together
with the required 3. Record application in database 3 minutes Computer
documents Operator
4. Assign a Document Locator Number (DLN), and a 3 minutes Computer
routing slip to the application Operator
2 Schedule ocular 9. Conduct ocular inspection of said Production Within the Revenue Officers
inspection of Plant/Warehouse where said excisable articles will be scheduled ocular
premises produced/stored inspection date as
set by the TP
- 1 day
10. Prepare Revenue Officer’s Report upon receipt of 10 minutes Revenue Officers
complete documentary requirements;
16. Review Permit, Surety Bond and supporting 15 minutes Assistant Division
documents Chief/ELTRD
32
STEP TAXPAYER ACTIVITY PROCESSING PERSON FEES
TIME RESPONSIBLE
17. Affix initials and endorse same to the Division 1 minute Assistant Division
Chief if found in order Chief/ELTRD
Division
18. Review Permit, Surety Bond and supporting 15 minutes Chief/ELTRD
documents
21. Approve and signs Permit and Surety Bond for 15 minutes HREA LTS-Excise
release to TP
22. Transmit back Permit and Surety Bond 3 minutes HREA LTS-Excise
Revenue
23. Release Permit to TP 3 minutes Officer/ELTRD
TOTAL PROCESSING TIME 152 minutes
NOTE:
The 2 hours and 32 minutes processing time does not include conduct of ocular inspection and laboratory testing/analysis. The time is
extended for the conduct of ocular inspection and laboratory testing/analysis, as well as, when there are more clients.
In case of INQUIRY/SUGGESTION/COMPLAINT:
33
⑪ PROCESSING OF AUTHORITY TO RELEASE IMPORTED GOODS (ATRIG)
WHO MAY AVAIL? : Importers of products subject to excise taxes (Alcohol, Tobacco,
Petroleum, Minerals, Automobiles, Non-essential Goods) {Including Raw
Materials, Machineries, Equipment, Apparatus or any Mechanical
Contrivances used for the production of excisable products}
WHERE TO AVAIL? : Excise LT Regulatory Division, Room 102, BIR National Office,
Diliman, Quezon City
ADDITIONAL REQUIREMENTS:
A. AUTOMOBILE –
I.) FOR SALE
→ Updated Manufacturer's/Importer's Sworn Statement
→ Affidavit of Undertaking
→ VIN List
B. PETROLEUM
→Technical Information as to the Usage of Imported Products
→Certificate of Product Quality/Quantity, if necessary
→Certificate of Material Source/Origin, if necessary
→Certificate of Analysis
→Affidavit of Undertaking
→Material Safety Data Sheet, if necessary
→DOE Indorsement
34
C. ALCOHOL
→Certificate of Product Quality/Quantity
→Sample Label/Products, if necessary
→Material Safety Data Sheet, if necessary
DURATION : 89 minutes
35
PROCESSING PERSON
STEP TAXPAYER ACTIVITY FEES
TIME RESPONSIBLE
7. Evaluate the submitted documentary requirements 15 minutes Processing Officer
to determine whether or not the application requires (Revenue Officer)
any of the following: Laboratory
a) Conduct of ocular inspection; testing – time
b) Resolution of technical/factual issue (for will depend
referral to the Laboratory Unit); on the
c) Resolution of legal issues (for referral to the complexity of
Law & Legislative Division). the
procedures
10. Endorse the docket to the Reviewing Officer 1 minute Processing Officer
(Section Chief) for review (Revenue Officer)
11. Review the docket and its supporting documents 6 minutes Processing Officer
(Revenue Officer)
12. Thru the PNSW System, process and generate the 4 minutes Reviewing Officer
e-ATRIG [Process 2] (Section Chief)
13. Endorse the docket to the Assistant Division Chief 2 minutes Reviewing Officer
for further review (Section Chief)
14. Review the docket bearing on the e-ATRIG and its 5 minutes Reviewing Officer
supporting documents (Section Chief)
15. Thru the PNSW System, authorize the electronic 4 minutes Assistant Division
transmission (e-transmission) or e-ATRIG to the Chief
Bureau of Customs (BOC) [Authorize 1]
16. Endorses the docket to the Division Chief for 2 minutes Assistant Division
further review and final approval of e-ATRIG Chief
17. Reviews the e-ATRIG and its supporting 5 minutes Division Chief
documents
18. Thru the PNSW System, approves/authorizes the – 4 minutes Division Chief
transmission of e-ATRIG to the BOC [Authorize 2]
NOTE: The 1 hour and 29 minutes processing time does not include conduct of ocular inspection and/or laboratory testing and/or the
resolution of legal issues, if there is any and provided, PNSW is online, available or up, otherwise, processing time will be extended.
Moreover, processing time will be further extended if there are more applicants and the computation of excise tax is somewhat
complicated.
In case of INQUIRY/SUGGESTION/COMPLAINT:
PLEASE FILE LETTER RE: SUGGESTION/INQUIRY/COMPLAINT IN RELATION TO APPLICATION FOR ATRIG TO –
36
⑫ PROCESSING AND ISSUANCE OF TAX CLEARANCE FOR BIDDING PURPOSES
WHO MAY AVAIL? : Taxpayers intending to join public bidding in procurement of
goods and services by government agencies
WHAT ARE THE DOCUMENTARY 1. Duly accomplished and notarized application form
REQUIREMENTS? 2. Delinquency Verification Certificate (DVC)
3. Confirmation receipt for the certification fee paid
4. Two (2) pieces loose documentary stamp worth P15 each
DURATION : 25 minutes
TIME OF RELEASE : On the 3rd day from date of receipt of the application
OF TAX CLEARANCE (e.g., Application received on August 1 shall be released on August 3)
37
STEP APPLICANT / ACTIVITY TO BE PERFORMED BY ARMD PROCESSING PERSON FEES
TAXPAYER TIME RESPONSIBLE
11. Forward the Tax Clearance to the Division Chief 5 seconds Processor
12. Validate evaluation sheet, review and sign 2 minutes Division Chief
14. Affix documentary stamp tax and imprint dry seal 35 seconds Processor
2 Presents 16. Release the Tax Clearance to the applicant 2 minutes Releasing
Claim Stub Officer
and receive
Tax
Clearance
TOTAL PROCESSING TIME 25 minutes
NOTES:
1. If the taxpayer-applicant fails to comply with the submission of all the prescribed documentary requirements and/or did not
satisfy any of the criteria to be eligible for the issuance of a Tax Clearance Certificate for Bidding Purposes, the application form
with all the attached documents shall be immediately returned to the taxpayer-applicant, with a checklist of the
documents/criteria that it/he/she must submit/satisfy.
2. The length of time to be spent on the verification of different criteria in the issuance of TCC from pertinent modules in the
Integrated Tax System (ITS), as well as, other stand-alone systems, may vary depending on the systems’ availability
/accessibility.
3. The processing time for each and every application may be extended, depending on the volume of the received applications
for the day.
38
⑬ PROCESSING AND ISSUANCE OF TAX CLEARANCE (TCL) FOR BIDDING PURPOSES
[FOR NON-RESIDENT FOREIGN CORPORATION (NRFC) /
NON-RESIDENT ALIEN NOT ENGAGED IN TRADE OR BUSINESS (NRANETB)]
WHO MAY AVAIL Non-resident foreign corporations/Non-resident alien individuals not engaged in trade or
: business intending to join public bidding in procurement of goods and services by
government agencies
WHAT ARE THE DOCUMENTARY : 1. Duly accomplished and notarized application form;
REQUIREMENTS 2. Authorization letter for the representative in the Philippines;
3. Certification from the Securities and Exchange Commission (SEC) that the
NRFC/NRANETB is not a registered entity/individual engaged in trade or business in
the Philippines;
4. Two (2) pieces loose documentary stamp worth P15 each; and
5. Official Receipt pertaining to the payment of P100.00 certification fee through the
General Services Division of the BIR National Office
DURATION : 27 minutes
TIME OF RELEASE OF TCC : On the 3rd working day from the date of receipt of the application with complete documents
(e.g., Application received on August 1 shall be released on August 3)
39
STEP NRFC/NRANETB ACTIVITY TO BE PERFORMED BY ARMD PROCESSING PERSON FEES
TIME RESPONSIBLE
application due to the reason/s as
indicated thereon.
FRONTLINE PROCESSING TIME 5.50 minutes
8. Forward the entire file of the 5 seconds Receiving Revenue
application to the Revenue Officer Officer
Encoder
15. Approve and sign the TCL if the 2 minutes ARMD Div. Chief
application is in order, otherwise,
return to the Processor for the
preparation of Letter of Denial
16. Release approved TCL to the Revenue 5 seconds ARMD Div. Chief
Officer Processor, including
applications to be issued Letter of
Denial (see NOTE: 4 below)
10 seconds Revenue Officer –
17. Affix documentary stamp to the Processor
signed TCL, cancel the same, and
imprint the dry seal to the signed TCL
40
NOTES:
1. If the taxpayer-applicant fails to comply with the submission of all the prescribed documentary requirements to be eligible for the
issuance of a TCL for Bidding Purposes, the application form with all the attached documents shall be immediately returned to the
NRFC/NRANETB. However, it/he/she shall be duly informed through a checklist indicating therein the documents that it/he/she
must submit.
2. The total processing time indicated above is computed on a per application basis and in the assumption that one or two taxpayers
are being served at any given time. This processing time is exclusive of other processes/activities that are related to the issuance of
TCLs but are being undertaken after the TCLs are released to the taxpayer-applicant (e.g., preparation of the list of approved TCLs,
posting thereof to the BIR website, etc.). The processing time for each and every application may be extended, depending on the
volume of the received applications for the day.
3. The processing of applications for TCLs is being done on a per batch basis. The processing of applications received in the morning
commences in the afternoon while the processing of those received in the afternoon starts in the morning of the next working day.
4. In case a recommended TCL for approval will be denied, instead, by the ARMD Division Chief, the processing time from the
preparation up to the final approval of the Denial Letter shall be added to the total processing time presented above.
41
⑭ PROCESSING OF REQUEST FOR THE ISSUANCE OF VAT EXEMPTION CERTIFICATES (VEC) AND /OR
VAT EXEMPTION ID CARDS (VEIC) IN FAVOR OF EMBASSIES AND ITS PERSONNEL
(COVERING PURCHASE OF GOODS AND SERVICES)
WHO MAY AVAIL? : Any qualified Embassy, Qualified Embassy personnel and
Qualified Embassy personnel dependent (spouse)
WHAT ARE THE DOCUMENTARY 1. Note Verbale, from the concerned embassy requesting the issuance of
REQUIREMENTS? : or Renewal of the embassy or embassy personnel/s’ VEC/VEIC
2. Favorable DFA Indorsement on the application, indicating the name of the
Embassy and / or embassy personnel for whom the VEC / VEIC is requested to be
issued citing basis
3. Copy of signed DFA Diplomatic I.D.
4. DFA list of countries giving VAT exemption on the purchase of vehicles (regularly
submitted by the DFA to BIR)
For renewals:
1.Same as 1-4 above
2.Surrender of copy of old VEC / VEIC
NOTE: The renewal shall be filed not later than 2 months before the date of expiration
of the previously issued VEC/VEIC.
5 Prepare letter and communicates with the DFA, 30 minutes SC Assistant Division
Embassy to request further compliance (if Chief (ADC) Division
documents are incomplete) Chief (DC), CO, SC,
ADC, DC
42
None
10. Incorporate corrections, print and route to the 30 minutes CO
SC, ADC and DC
12 Receive the VEC / VEIC, logs the same in the 15 minutes RC-LS
logbook and forwards it to Head Revenue
Executive Assistant – Legal Service (HREA-LS)
2 Receives Ruling 16 Log the receipt of the ruling, number the ruling 15 minutes RC
and release the same to embassy personnel/duly
authorized representative
NOTE:
The processing time is for one or two clients being served at one time. The time will be extended if there are more clients and if there are
other legal issues to be resolved.
43
⑮PROCESSING OF REQUEST FOR THE ISSUANCE OF RULING ON INDIRECT TAX EXEMPTION OF EMBASSIES
AND EMBASSY PERSONNEL (PURCHASE OF VEHICLES)
WHO MAY AVAIL? : Any qualified Embassy, Qualified Embassy personnel
WHAT ARE THE DOCUMENTARY? 1. Note Verbale, from the concerned embassy, requesting for the issuance
REQUIREMENTS? : of a ruling, accompanied by copy of Pro Forma Invoice from car dealer,
indicating the amount of taxes to be exempted, amount of vehicle to be
purchased, engine number, chassis number, vehicle model
2. Favorable DFA Indorsement on the application citing basis
3. Favorable DOF Indorsement on the application, including a categorical
confirmation of ad valorem tax exemption, when necessary
4. DFA list of countries giving VAT exemption on the purchase of
vehicles (regularly submitted by the DFA to BIR)
2 16 Log the receipt of the ruling, number the ruling and release 15 minutes RC
the same to the embassy personnel / duly authorized
representative
TOTAL PROCESSING TIME 480 minutes
NOTE:
The processing time covers only simple request for ruling. The time will be extended if the legal issue to be resolved requires further
research and if there are more clients.
44
⑯PROCESSING AND ISSUANCE OF TAX CREDIT CERTIFICATE (TCC) PURSUANT TO WRIT OF EXECUTION
ISSUED BY COURT OF TAX APPEAL (CTA)
WHO MAY AVAIL? : Taxpayer who filed for tax credit / refund with the Court of Tax
Appeals (with final decision)
- 45 -
PROCESSING PERSON
STEP TAXPAYER ACTIVITY FEES
TIME RESPONSIBLE
1 Submit application 1 Receive Application letter together with the 3 minutes Receiving Clerk None
letter with requirements, including Writ of Execution.
complete
documentary 2 Log Application Letter 3 minutes Receiving Clerk
requirements,
including Writ of 3 Transmit to Division Chief for assignment of 3 minutes Receiving Clerk
Execution. Cases
6 Transmit letter to the Tax Credit/ Refund Section 3 minutes Case Officer-
(Section Chief), Asst. Div. Chief and Division Chief for Revenue Attorney
review and initial/signature
9 Forward to Section Chief and Asst. Div. Chief for 3 minutes Case Officer-
review Revenue Attorney
10 Review draft memo recommending issuance of TCC 30 minutes Section Chief, Asst.
Division Chief
11 Prepare final memo together with duly 30 minutes Case Officer-
accomplished TCC Revenue Attorney
16 Review and initial of recommendation by HREA and 30 minutes HREA and ACIR
ACIR, then forward docket to the Deputy
Commissioner, LG.
- 46 -
PROCESSING PERSON
STEP TAXPAYER ACTIVITY FEES
TIME RESPONSIBLE
2 Receive TCC 20 Release TCC to taxpayer 5 minutes Staff
NOTE:
Processing time does not include waiting period for the reply of other offices. Hence, the 5 hours and 49 minutes will be extended
depending on the submission of requirements by other offices, especially those in the Regional Offices.
- 47 -
⑰ PROCESSING OF RULINGS ON TAX EXEMPTION OF NATIONAL HOUSING AUTHORITY AND PRIVATE
SECTOR1 PARTICIPATING IN SOCIALIZED HOUSING UNDER R.A. 7279 (WITH ESTABLISHED PRECEDENTS)
WHO MAY AVAIL? : Any taxpayer or duly authorized representative
DURATION : 44 Days
HOW TO AVAIL OF THE SERVICE? :
STEP TAXPAYER ACTIVITY PROCESSING TIME PERSON RESPONSIBLE FEES
1 Taxpayer file 1. Receive request 3 minutes Staff None
letter- request 2. Assign request Within 2 days from Division Chief
with complete receipt
documentary 3. Evaluate request and prepare Within 5 days from Revenue Attorney
requirements draft ruling Receipt
personally or by 4. Forward to Asst. Division Chief Within 3 days from Asst. Division Chief
mail with the Law for review and initial receipt
and Legislative 5. Review draft Within 3 days from Division Chief
Division receipt
6. Forward to Legal Service for Within 1-day after Staff
Review review by the Division Chief
7. Review draft Within 3 days from Technical Assistant-
receipt Legal Service
8. Review draft Within 3 days from Head Revenue Executive
receipt Assistant
9. Review draft Within 3 days from
Assistant Commissioner
receipt
10. Forward to Legal Group Within 1day after Staff
review by the Assistant
Commissioner
11. Review draft Within 3 days from
Technical Assistant
receipt
12. Review draft Within 3 days from
Chief of Staff
receipt
13. Review draft Within 3 days from Deputy Commissioner
receipt
14. Forward to Office of the Within 1-day after Staff
Commissioner review by the Deputy
Commissioner
15. Review draft Within 3 days from Technical Assistant
receipt
16. Review draft Within 3 days from Chief Legal Counsel
receipt
17. Sign draft/ ruling Within 3 days from Commissioner
receipt
1
Please note that the tax exemption on the transfer of raw lands to NHA is now being processed by the Office of the
Commissioner per RMO No. 65-2016.
- 48 -
2 Receives Ruling 18. Release ruling to the taxpayer Within 1 day upon receipt by Staff
. the Law and Legislative Division
TOTAL PROCESSING TIME 44 Days
NOTE: The processing time covers only simple request for ruling. The time will be extended if the legal issue or issues to be resolved
requires further research, and if there are more clients/taxpayers involved.
- 49 -
⑱ PROCESSING OF APPLICATION FOR CERTIFICATE OF EXEMPTION FOR SCHOLARSHIP AND JOB
/LIVELIHOOD PROGRAMS
WHO MAY AVAIL? : Persons with low income / no income who want to avail of
Scholarship and Job/Livelihood Programs
WHERE TO AVAIL? : RDO having jurisdiction over the residence of the taxpayer or where
the taxpayer is registered
WHAT ARE THE DOCUMENTARY › Certification of Low Income / No Income signed by the Barangay
REQUIREMENTS? : Chairman of the place where the applicant resides
DURATION : 35 minutes
- 50 -
⑲ PROCESSING OF APPLICATION FOR CONTRACTOR’S FINAL PAYMENT RELEASE CERTIFICATE
WHO MAY AVAIL? : Persons engaged in contract with the DPWH
WHERE TO AVAIL? : Large Taxpayers Audit Divisions’ /RDOs’ having jurisdiction over
the contractor-taxpayer
DURATION : 50 minutes**
- 51 -
2 Receive requested 5. Release of Certification Document / 5 minutes Office of the
Certification BIR Form No. 0217 RDO/ARDO
Document
- 52 -
⑳ PROCESSING OF DELINQUENCY VERIFICATION CERTIFICATE (DVC) (FOR COMMISSION ON APPOINTMENT
/CIVIL SERVICE AWARD / NBI)
WHO MAY AVAIL? : Individual taxpayer who needs the Certificate for the following purposes:
1. Confirmation of appointment by the Commission on Appointment (CA)
2. Civil Service Awards; and
3. NBI (for those names in the NBI watch list)
WHAT ARE THE DOCUMENTARY : 1. Letter request indicating the TIN and purpose;
REQUIREMENTS? 2. Proof of payment of P100.00 certification fee and one (1) loose
documentary stamp worth P15.00;
3. Authorization from the individual taxpayer; and
4. NBI Letter (for applicant whose name is in the NBI watch list)
TIME OF RELEASE OF DVC : Within twenty-four (24) hours from receipt of application
- 53 -
STEP TAXPAYER ACTIVITY TO BE PERFORMED BY ARMD PROCESSING PERSON FEES
TIME RESPONSIBLE
5. If requested DVC is for NBI purposes
and it was found that taxpayer-
applicant has record of tax liabilities:
a. Verify if there is a pending 2 minutes Receiving Officer
application for compromise
settlement or abatement of
penalties.
b. If there is no pending application for 7 minutes Receiving Officer
compromise settlement or
abatement of penalties, prepare a
letter of non-acceptance, sign it &
give the same to the taxpayer-
applicant/representative. However,
if there is a pending application for
compromise settlement or
abatement of penalties, verify from
the Collection & Bank Reconciliation
System if the amount offered for
payment has been fully paid.
c. If the amount offered for payment 2 minutes Receiving Officer
is fully paid, issue claim stub;
otherwise, prepare a letter of non-
acceptance, sign it and give the
same to the taxpayer-
applicant/representative.
- 54 -
STEP TAXPAYER ACTIVITY TO BE PERFORMED BY ARMD PROCESSING PERSON FEES
TIME RESPONSIBLE
claim stub to the
Releasing Officer
BACK-END PROCESSING TIME 11 minutes and 15 seconds
TOTAL PROCESSING TIME 31 minutes and 25 seconds
NOTES:
1. If the taxpayer-applicant was found to have record of delinquent tax liabilities, the application letter shall be immediately
returned, together with a letter informing the reason for the non-acceptance of the same.
2. The length of time to be spent on the verification of the taxpayer’s registration details and the absence of delinquent accounts
may vary depending on the system’s availability/accessibility.
3. The total processing time indicated above is computed on a per application basis and in the assumption that one or two
taxpayers are being served at any given time. The same may be extended depending on the volume of received applications for
the day.
4. The processing of applications for DVCs are being done on a per batch basis, wherein processing of applications received in the
morning commences in the afternoon, while applications received in the afternoon are processed in the morning of the next
working day.
5. The time consumed in the preparation of the Letter of Denial is not included above.
- 55 -
㉑ PROCESSING OF DELINQUENCY VERIFICATION CERTIFICATE (DVC)
WHO MAY AVAIL? : Taxpayer securing the following documents or for the following purpose:
- Tax Clearance for Bidding Purposes
- Importer’s/Broker’s Clearance Certificate
- Tax Credit Certificate (TCC) Cash Conversion
- TCC Revalidation
- Tax Refund
- Tax Debit Memo (TDM) Issuance
- Closure of Business
- Accreditation of Printers
WHERE TO AVAIL? : : Large Taxpayers Collection Enforcement Division (for Regular taxpayers
under RDO Nos. 116, 125, 126 and Excise taxpayers under RDO Nos. 121
and 124)
Concerned Large Taxpayers Division [RDO No. 123-Cebu or RDO No. 127-
Davao]
- 56 -
PROCESSING PERSON
STEP TAXPAYER ACTIVITY TIME RESPONSIBLE FEES
6. Transmit the application, together with 1 minute Chief, RACES/
the results of verification, whether with or Collection Section
without delinquent accounts, to the Chief/ Section Chief,
Receiving Officer LTCED
9. Review the prepared DVC and affix initial 1 minute Chief, RACES/
thereon Collection Section
Chief/ Section Chief,
LTCED
10. Forward the DVC to the Head of Office for 10 seconds Chief, RACES/
approval/signature Collection Section
Chief/ Section Chief,
LTCED
11. Approve/sign the DVC 2 minutes Division Chief/RDO
13. Affix the documentary stamp tax and 1 minute Releasing Officer
imprint seal, if any
2 Receive DVC 14. Release to the taxpayer/applicant or his 2 minutes Releasing Officer
authorized representative
TOTAL PROCESSING TIME 28 Minutes and
30 seconds
NOTES:
1. The length of time to be spent on the verification of taxpayer’s registration details and the absence of delinquent accounts
may vary depending on the system’s availability/accessibility.
2. The total processing time indicated above is computed on a per application basis and in the assumption that one or two
taxpayers are being served at any given time. The same may be extended depending on the volume of the received
applications for the day.
3. The processing of applications for DVCs are being done on a per batch basis, where in processing of applications received
in the morning commences in the afternoon, while applications received in the afternoon are processed in the morning of
the next working day.
- 57 -
㉒ PROCESSING OF TAX CLEARANCE (GENERAL PURPOSE)
WHO MAY AVAIL? : Taxpayer who needs the same for the following purposes:
1. PNP SOSIA;
2. Promotion/Confirmation of Appointment for Military
personnel/Government Officials (except Cabinet Members);
3. Accreditation (except importer/customs broker);
4. Collection Purposes;
5. LTFRB Requirements for renewal of Franchise;
6. Bank Loans;
7. Any other purpose
TIME OF RELEASE : Within two (2) working days from receipt of the application
- 58 -
PROCESSING PERSON
STEP TAXPAYER ACTIVITY TIME RESPONSIBLE FEES
7. Transmit the application to the processor, 10 seconds Verifier
whether or not the taxpayer-applicant
satisfied the prescribed criteria
14. Affix the documentary stamp tax and imprint 1 minute Releasing
seal, if any. Officer
2 Receive Tax 15. Release the Tax Clearance or Letter of 2 minutes Releasing
Clearance Denial to the taxpayer/applicant or his Officer
authorized person
19 Minutes and
TOTAL PROCESSING TIME 20 seconds
NOTES:
1. The length of time to be spent on the validation of RDO’s verification slip and the verification if taxpayer-applicant has no
outstanding tax liabilities may vary depending on the ARMS’ availability/accessibility;
2. The total processing time indicated above is computed on a per application basis and in the assumption that one or two
taxpayers are being served at any given time. The same may be extended depending on the volume of the received
applications for the day.
- 59 -
㉓ PROCESSING AND ISSUANCE OF BIR-IMPORTER CLEARANCE CERTIFICATE (BIR-ICC) FOR INDIVIDUALS
WHO MAY AVAIL? : Taxpayers intending to be accredited by the Bureau of Customs as importer
of goods
WHAT ARE THE DOCUMENTARY 1. Duly accomplished and notarized application form
REQUIREMENTS? : 2. Valid National Bureau of Investigation (NBI) Clearance
3. Certified True Copy of Latest Mayor’s Business Permit
4. Proof of ownership/lawful occupancy of principal place/head office
of business [i.e. photocopy of latest utility bills (electric, water or
fixed telephone line)]
5. Delinquency Verification issued by the concerned LTS of
National/Regional Offices with a validity period of one (1) month
from the date of issue
6. Notarized Certificate of Authority authorizing the designated
representative to file the application for BIR-ICC which shall
contain the specimen signature of the said representative with
photocopies of valid government-issued identification cards of both
the representative and the individual taxpayer-applicant
TIME OF RELEASE OF BIR-ICC : On the fifth (5th) working day from date of receipt of application with
complete documents
- 60 -
STEP TAXPAYER- ACTIVITY TO BE PERFORMED BY ARMD PROCESSING PERSON FEES
APPLICANT TIME RESPONSIBLE
payment of the taxes due thereon in
the ITS-TAS. If the taxpayer-applicant is
newly registered, check if enrollment
to the BIR’s eFPS facility has already
been activated
- 61 -
STEP TAXPAYER- ACTIVITY TO BE PERFORMED BY ARMD PROCESSING PERSON FEES
APPLICANT TIME RESPONSIBLE
immediately preceding calendar
years]
b. Absence of any record of 3 minutes Revenue Officer –
delinquent account Evaluator
- 62 -
STEP TAXPAYER- ACTIVITY TO BE PERFORMED BY ARMD PROCESSING PERSON FEES
APPLICANT TIME RESPONSIBLE
25 Affix the documentary stamp and 10 seconds Revenue Officer –
imprint the BIR dry seal to the signed Releasing
BIR-ICC
28 Sign the three (3) certified true copies 1 minute ARMD Assistant
Division Chief
29 Forward the signed certified true 5 seconds ARMD Assistant
copies including the original copy of Division Chief
the BIR-ICC to the Revenue Officer-
Releasing
2 Presents the 31 Release the BIR-ICC together with the 2 minutes Revenue Officer –
claim stub certified true copies/Notice of Denial Releasing
and receives to the taxpayer/authorized
the BIR- representative
ICC/Notice
of Denial
BACK-END PROCESSING TIME 42 minutes
TOTAL PROCESSING TIME 59 minutes and 10 seconds
NOTES:
1. If the taxpayer-applicant fails to comply with the submission of all the prescribed documentary requirements, the
application form with all the attached documents shall be immediately returned to the taxpayer-applicant, together with
a letter indicating the reasons for the non-acceptance.
2. The length of time to be spent on the verification of the different criteria in the issuance of BIR-ICC from pertinent modules
in the Integrated Tax System, as well as, other stand-alone systems, may vary depending on the systems’
availability/accessibility.
3. The total processing time indicated above is computer on a per application basis and in the assumption that one or two
taxpayers are being served at any given time. This processing time is exclusive of other processes/activities that are related
to the issuance of BIR-ICCs but are being undertaken after the BIR-ICCs are released to the taxpayer-applicant (e.g.,
preparation of the list of approved BIR-ICCs, posting thereof to the BIR website, etc.). The processing time for each and
every application may be extended, depending on the volume of the received applications for the day.
4. The processing of applications for BIR-ICCs is being done on a per batch basis. The processing of applications received in
the morning commences in the afternoon while the processing of those received in the afternoon starts in the morning of
the next working day.
5. In case a recommended BIR-ICC or prepared Notice of Denial for approval will be disapproved, instead, by the ARMD
Division Chief, the processing time for the revision of the same up to its final approval shall be added to the total processing
time presented above.
- 63 -
㉔ PROCESSING AND ISSUANCE OF BIR-IMPORTER CLEARANCE CERTIFICATE (BIR-ICC) FOR NON-INDIVIDUALS
WHO MAY AVAIL? : Taxpayers intending to be accredited by the Bureau of Customs as
importer of goods
TIME OF RELEASE OF BIR-ICC : On the fifth (5th) working day from date of receipt of application with
complete documents
TAXPAYER- PROCESSING
STEP ACTIVITY TO BE PERFORMED BY ARMD PERSON RESPONSIBLE FEES
APPLICANT TIME
1 Submits 1. Check if all the required 1 minute Receiving Revenue Officer P2,000.00
application information in the duly notarized processing
form application form have been fee;
together provided by the taxpayer-applicant P100.00 per
with the certificate
required 2. Check if the person physically filing 10 seconds Receiving Revenue Officer and P15.00
documents the application is duly authorized loose
by the taxpayer-applicant documentary
stamp
3. Check if all the prescribed 1 minute Receiving Revenue Officer
documents are attached to the
application;
- 64 -
TAXPAYER- PROCESSING
STEP ACTIVITY TO BE PERFORMED BY ARMD PERSON RESPONSIBLE FEES
APPLICANT TIME
6. Check from ITS-CMS if the 2 minutes Receiving Revenue Officer
taxpayer-applicant has no “stop-
filer” cases
12. Encode the pertinent details of the 3 minutes Revenue Officer – Encoder
received application (e.g., TIN,
name, claim stub number and
address) in the database prior to
the transmittal of the application to
the Revenue Officer – Evaluator
- 65 -
TAXPAYER- PROCESSING
STEP ACTIVITY TO BE PERFORMED BY ARMD PERSON RESPONSIBLE FEES
APPLICANT TIME
compliant with the following
prescribed criteria:
17. Forward the entire file of the 5 seconds ARMD Assistant Division
application for the assignment of Chief
appropriate control number (either
for BIR-ICC or Notice of Denial) to
the Revenue Officer – Encoder
- 66 -
TAXPAYER- PROCESSING
STEP ACTIVITY TO BE PERFORMED BY ARMD PERSON RESPONSIBLE FEES
APPLICANT TIME
22. Review the printed BIR-ICC/Notice 4 minutes ARMD Division Chief
of Denial to determine if the
issuance of the same is in order
23. Approve and sign the printed BIR- 1 minute ARMD Division Chief
ICC/Notice of Denial
28. Sign the three (3) certified true 1 minute ARMD Assistant Division
copies Chief
29. Forward the signed certified true 5 seconds ARMD Assistant Division
copies including the original copy of Chief
the BIR-ICC to the Revenue Officer-
Releasing
NOTES:
1. If the taxpayer-applicant fails to comply with the submission of all the prescribed documentary requirements, the
application form with all the attached documents shall be immediately returned to the taxpayer-applicant, together with
a letter indicating the reasons for the non-acceptance.
2. The length of time to be spent on the verification of the different criteria in the issuance of BIR-ICC from pertinent modules
in the Integrated Tax System, as well as, other stand-alone systems, may vary depending on the systems’
availability/accessibility.
3. The total processing time indicated above is computer on a per application basis and in the assumption that one or two
taxpayers are being served at any given time. This processing time is exclusive of other processes/activities that are related
to the issuance of BIR-ICCs but are being undertaken after the BIR-ICCs are released to the taxpayer-applicant (e.g.,
- 67 -
preparation of the list of approved BIR-ICCs, posting thereof to the BIR website, etc.). The processing time for each and
every application may be extended, depending on the volume of the received applications for the day.
4. The processing of applications for BIR-ICCs is being done on a per batch basis. The processing of applications received in
the morning commences in the afternoon while the processing of those received in the afternoon starts in the morning of
the next working day.
5. In case a recommended BIR-ICC or prepared Notice of Denial for approval will be disapproved, instead, by the ARMD
Division Chief, the processing time for the revision of the same up to its final approval shall be added to the total processing
time presented above.
- 68 -
㉕ PROCESSING AND ISSUANCE OF BIR-BROKER CLEARANCE CERTIFICATE (BIR-BCC) FOR INDIVIDUALS
WHO MAY AVAIL? : Taxpayers intending to be accredited by the Bureau of Customs as
customs broker
WHAT ARE THE DOCUMENTARY : 1. Duly accomplished and notarized application form
REQUIREMENTS? 2. Valid NBI Clearance
3. Certified True Copy of Latest Mayor’s Business Permit, if with
a registered business name
4. Proof of ownership/lawful occupancy of principal place/head
office of business and photocopy of latest utility bills (electric,
water or fixed telephone line)
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. Photocopy of identification card as customs broker together with
the Certification of Good Standing issued by the Professional
Regulations commission
7. Notarized Certificate of Authority authorizing the designated
representative to file the application for BIR-BCC which shall
contain the specimen signature of the said representative, with
photocopies of valid government-issued identification cards of
both the representative and the individual taxpayer-applicant
TIME OF RELEASE OF BIR-BCC : On the fifth (5th) working day from date of receipt of application with
complete documents
- 69 -
TAXPAYER- PROCESSING PERSON
STEP ACTIVITY TO BE PERFORMED BY ARMD FEES
APPLICANT TIME RESPONSIBLE
payment of the taxes due thereon in the ITS-TAS. If the
taxpayer-applicant is newly registered, check if
enrollment to the BIR’s eFPS facility has already been
activated
8. Check if the taxpayer-applicant is not tagged as 2 minutes Receiving
“Cannot Be Located” (CBL) taxpayer Revenue Officer
10. Receive the proof of payment of the processing and 2 minutes Receiving
certification fees as well as the loose documentary Revenue Officer
stamp from the taxpayer-applicant, prepare and issue
claim stub using a pre-numbered form, stamp
“received” in the photocopy of the official receipt and
the phrase, “Subject to Evaluation & Review” and
indicate the assigned serial number, date of receipt
and the name of the Receiving Revenue Officer
FRONTLINE PROCESSING TIME 17 minutes and 10 seconds
11. Forward the received application together with the 5 seconds Receiving
complete documents to the Revenue Officer – Encoder Revenue Officer
12. Encode the pertinent details of the received 3 minutes Revenue Officer
application (e.g., TIN, name, claim stub number and – Encoder
address) in the database prior to the transmittal of the
application to the Revenue Officer – Evaluator
13. Forward the received application together with the 5 seconds Revenue Officer
complete documents for further verification of – Encoder
compliance with the other prescribed criteria to the
Revenue Officer – Evaluator
15. Forward the application together with the duly 5 seconds Revenue Officer
accomplished evaluation sheet with recommendation – Evaluator
to the ARMD Assistant Chief for review
16. Review the evaluation and recommendation and 8 minutes ARMD Assistant
approve/disapprove the recommended action Division Chief
- 70 -
TAXPAYER- PROCESSING PERSON
STEP ACTIVITY TO BE PERFORMED BY ARMD FEES
APPLICANT TIME RESPONSIBLE
17. Forward the entire file of the application for the 5 seconds ARMD Assistant
assignment of appropriate control number (either for Division Chief
BIR-BCC or Notice of Denial) to the Revenue Officer –
Encoder
18. Assign control number to the application and encode 1 minute Revenue Officer
the same in the database of issued and denied – Encoder
applications
19. Forward the application to the Revenue Officer – 5 seconds Revenue Officer
Processor for the preparation of BIR-BCC or Notice of – Encoder
Denial
20. Print the BIR-BCC or Notice of Denial following the 2 minutes Revenue Officer
prescribed format – Processor
21. Forward the printed BIR-BCC together with the entire 5 seconds Revenue Officer
file of the application to the ARMD Division Chief for – Processor
signature
23. Approve and sign the printed BIR-BCC/Notice of Denial ARMD Division
1 minute Chief
24. Forward the signed BIR-BCC/Notice of Denial to the ARMD Division
Revenue Officer – Releasing 5 seconds Chief
25. Affix the documentary stamp and imprint the BIR dry Revenue Officer
seal to the signed BIR-BCC 10 seconds – Releasing
26. Prepare three (3) certified true copies of the signed Revenue Officer
BIR-BCC, affix documentary stamp and imprint the BIR 2 minutes – Releasing
dry seal
27. Forward the certified true copies with the original copy Revenue Officer
of the BIR-BCC to the ARMD Assistant Division Chief for 5 seconds – Releasing
signature
28. Sign the three (3) certified true copies ARMD Assistant
1 minute Division Chief
29. Forward the signed certified true copies including the ARMD Assistant
original copy of the BIR-BCC to the Revenue Officer- 5 seconds Division Chief
Releasing
30. Attach the signed BIR-BCC and its certified true Revenue Officer
copies/Notice of Denial to the entire file of the 5 seconds – Releasing
application
2 Presents the 31. Release the BIR-BCC together with the certified true 2 minutes Revenue Officer
claim stub copies/Notice of Denial to the taxpayer/authorized – Releasing
and receives representative
the BIR-
BCC/Notice of
Denial
BACK-END PROCESSING TIME 42 minutes
TOTAL PROCESSING TIME 59 minutes and 10 seconds
NOTES:
1. If the taxpayer-applicant fails to comply with the submission of all the prescribed documentary requirements, the
application form with all the attached documents shall be immediately returned to the taxpayer-applicant, together with
a letter indicating the reasons for the non-acceptance.
- 71 -
2. The length of time to be spent on the verification of the different criteria in the issuance of BIR-BCC from pertinent modules
in the Integrated Tax System, as well as, other stand-alone systems, may vary depending on the systems’
availability/accessibility.
3. The total processing time indicated above is computer on a per application basis and in the assumption that one or two
taxpayers are being served at any given time. This processing time is exclusive of other processes/activities that are related
to the issuance of BIR-BCCs but are being undertaken after the BIR-BCCs are released to the taxpayer-applicant (e.g.,
preparation of the list of approved BIR-BCCs, posting thereof to the BIR website, etc.). The processing time for each and
every application may be extended, depending on the volume of the received applications for the day.
4. The processing of applications for BIR-BCCs is being done on a per batch basis. The processing of applications received in
the morning commences in the afternoon while the processing of those received in the afternoon starts in the morning of
the next working day.
5. In case a recommended BIR-BCC or prepared Notice of Denial for approval will be disapproved, instead, by the ARMD
Division Chief, the processing time for the revision of the same up to its final approval shall be added to the total
processing time presented above.
- 72 -
㉖ PROCESSING AND ISSUANCE OF BIR-BROKER CLEARANCE CERTIFICATE (BIR-BCC) FOR NON-INDIVIDUALS
WHO MAY AVAIL? : Taxpayers intending to be accredited by the Bureau of Customs as
customs broker
WHAT ARE THE DOCUMENTARY 1. Duly accomplished and notarized application form
REQUIREMENTS? : 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
Regulations Commission
3. Certified True Copy of Latest Mayor’s Business Permit
4. Proof of ownership/lawful occupancy of principal place/head
office of business, i.e. photocopy of latest utility bills (electric,
water or fixed telephone line)
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. Certificate of Good Standing issued by the SEC
7. 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/her specimen signature,
picture and photocopy of valid government-issued identification
card
TIME OF RELEASE OF BIR-BCC : On the fifth (5th) working day from date of receipt of application with
complete documents
- 73 -
7. Check if the taxpayer-applicant is a regular 2 minutes Receiving Revenue
user of the eFPS in the filing of the requisite Officer
tax returns and the payment of the taxes
due thereon in the ITS-TAS. If the taxpayer-
applicant is newly registered, check if
enrollment to the BIR’s eFPS facility has
already been activated
12. Encode the pertinent details of the received 3 minutes Revenue Officer –
application (e.g., TIN, name, claim stub Encoder
number and address) in the database prior
to the transmittal of the application to the
Revenue Officer – Evaluator
- 74 -
compromise settlement/abatement of
penalties
d. Verify if the offered amount for 5 minutes Revenue Officer –
settlement has been fully paid (in Evaluator
applicable cases only)
15. Forward the application together with the 5 seconds Revenue Officer –
duly accomplished evaluation sheet with Evaluator
recommendation to the ARMD Assistant
Chief for review
17. Forward the entire file of the application for 5 seconds ARMD Assistant
the assignment of appropriate control Division Chief
number (either for BIR-BCC or Notice of
Denial) to the Revenue Officer – Encoder
21. Forward the printed BIR-BCC together with 5 seconds Revenue Officer –
the entire file of the application to the Processor
ARMD Division Chief for signature
23. Approve and sign the printed BIR- 1 minute ARMD Division Chief
BCC/Notice of Denial
25. Affix the documentary stamp and imprint 10 seconds Revenue Officer –
the BIR dry seal to the signed BIR-BCC Releasing
26. Prepare three (3) certified true copies of the 2 minutes Revenue Officer –
signed BIR-BCC, affix documentary stamp Releasing
and imprint the BIR dry seal
27. Forward the certified true copies with the 5 seconds Revenue Officer –
original copy of the BIR-BCC to the ARMD Releasing
Assistant Division Chief for signature
28. Sign the three (3) certified true copies 1 minute ARMD Assistant
Division Chief
29. Forward the signed certified true copies 5 seconds ARMD Assistant
including the original copy of the BIR-BCC to Division Chief
the Revenue Officer-Releasing
- 75 -
30. Attach the signed BIR-BCC and its certified 5 seconds Revenue Officer –
true copies/Notice of Denial to the entire Releasing
file of the application
2 Presents the 31. Release the BIR-BCC together with the 2 minutes Revenue Officer –
claim stub and certified true copies/Notice of Denial to the Releasing
receives the taxpayer/authorized representative
BIR-
BCC/Notice of
Denial
BACK-END PROCESSING TIME 42 minutes
TOTAL PROCESSING TIME 59 minutes and 10 seconds
NOTES:
1. If the taxpayer-applicant fails to comply with the submission of all the prescribed documentary requirements, the
application form with all the attached documents shall be immediately returned to the taxpayer-applicant, together with
a letter indicating the reasons for the non-acceptance.
2. The length of time to be spent on the verification of the different criteria in the issuance of BIR-BCC from pertinent modules
in the Integrated Tax System, as well as, other stand-alone systems, may vary depending on the systems’
availability/accessibility.
3. The total processing time indicated above is computer on a per application basis and in the assumption that one or two
taxpayers are being served at any given time. This processing time is exclusive of other processes/activities that are related
to the issuance of BIR-BCCs but are being undertaken after the BIR-BCCs are released to the taxpayer-applicant (e.g.,
preparation of the list of approved BIR-BCCs, posting thereof to the BIR website, etc.). The processing time for each and
every application may be extended, depending on the volume of the received applications for the day.
4. The processing of applications for BIR-BCCs is being done on a per batch basis. The processing of applications received in
the morning commences in the afternoon while the processing of those received in the afternoon starts in the morning of
the next working day.
In case a recommended BIR-BCC or prepared Notice of Denial for approval will be disapproved, instead, by the ARMD Division
Chief, the processing time for the revision of the same up to its final approval shall be added to the total processing time
presented above.
- 76 -
FEEDBACK AND REDRESS MECHANISM
HELP US TO SERVE YOU BETTER!
Your utmost concerns and feedbacks including complaints and grievances are important to us in
our continued quest to serve and satisfy you better. You may opt to use the following platforms:
WRITE:
Accomplish the “feedback form” provided and drop in the designated box located within the
Taxpayer Service Area (TSA);
SPEAK:
Call our Customer Assistance Division (CAD) at telephone nos. (02) 981-7003, (02)981-
7040, (02)981-7030, (02)981-7020 or (02)981-7046;
Approach the Officer of the Day (OD) in our Public Assistance & Complaints Desk (PACD)
provided for in all our offices;
EMAIL / Online:
contact_us@bir.gov.ph
ecomplaint@bir.gov.ph
Go to the BIR website at www.bir.gov.ph
Click on eServices
Click on eComplaint
Click on the “complaint form”
Fill up the complaint form with the necessary information regarding your feedback,
concerns and /or complaints; and
Click “Submit”
- 77 -
“Annex A”
Dear Taxpayer,
- 78 -
BIR DIRECTORY
As of August 31, 2017
EMAIL: rdo_127@bir.gov.ph
- 79 -
BIR REVENUE REGIONS (RRs) DIRECTORY
Revenue Region No. 1- Calasiao Revenue Region No. 10 – Legazpi City
2nd & 3rd Flr., BIR Bldg., Mc Arthur Hi-way, BIR Regional Office Building, Camia St.,
Calasiao, Pangasinan Imperial Court Subd., Legazpi City
(075) 522-38-66 (052) 742-05-31
Revenue Region No. 2 - Revenue Region No. 11 – Iloilo City
Cordillera Administrative Region (CAR) BIR Regional Office Building, M.H. Del
No. 69 Leonard Wood Rd. Baguio City Pilar, Molo, Iloilo City
(074) 442 6960 (033) 335-06-74
Revenue Region No. 3- Revenue Region No. 12 – Negros Island
Tuguegarao City Region
BIR Regional Office Building, No. 11 BIR Regional Office Building, Jocson-P.
Pagayaya St., Government Center, Carig Hernares St., Brgy Taculing, Bacolod City
Sur, Tuguegarao City
(034) 446-39-19
(078) 304-37-79
Revenue Region No. 4 - Revenue Region No. 13 – Cebu City
City of San Fernando, Pampanga BIR Building, Arch. Reyes Avenue, Cebu
BIR Regional Office Building, Capitol Cpd. City
Sto. Nino City of San Fernando, Pampanga (032) 232-12-40
(045) 961-33-31
Revenue Region No. 5 – Caloocan City Revenue Region No. 14 – Tacloban City
BIR Regional Office, New DPD Bldg., #140 BIR Regional Office Building,Government
Barrio Calaanan EDSA, Caloocan City Center, Candahug Palo, Leyte
(02) 294-08-84 (053) 323-81-51
Revenue Region No. 6 – City of Manila Revenue Region No. 15 –Zamboanga City
BIR Regional Office Building, Tuazon BIR Regional Office Building, Petit
Building, Solana cor Beaterio Sts., Barracks, Zamboanga City
Intramuros, Manila (062) 991-09-15
(02) 518-06-51
Revenue Region No. 7 – Quezon City Revenue Region No. 16 – Cagayan De Oro
5th Floor (Roof deck) Fisher Mall, Quezon City
Ave. cor. Roosevelt Junction, Quezon City BIR Regional Office Building, Westbound
(02) 373-37-58 Terminal, Balua, Cagayan De Oro City
(088) 850-70-79
Revenue Region No. 8 – Makati City Revenue Region No. 17 – Butuan City
BIR Regional Office Building, 313 Sen. Gil L. BIR Regional Office Building, J. Rosales
Puyat Avenue, Makati City Avenue, Butuan City
(02) 856-67-83 (085) 342-80-08
Revenue Region No. 9A Revenue Region No. 18 –Koronadal City
CaBaMiro (Cavite-Batangas-Orietnal Mindoro- BIR Complex, Purok Hurtado, Brgy.
Occidental Mindoro-Romblon) Concepcion, National Highways,
Liana’s Junction Plaza, Poblacion IV, Sto. Koronadal City
Tomas Batangas,4234 (083) 228-10-10
(043) 774-7770 or (043)774-7772 local 801-
807
Revenue Region No. 9B – LaQueMar Revenue Region No. 19 –Davao City
(Laguna-Quezon-Marinduque) BIR Regional Office Building, Bolten
BIR Regional Office Building, Barangay San Extension, Davao City
Nicolas, San Pablo City (082) 222-30-93
(049) 562-17-63 / (049) 562-33-95
- 80 -
BIR REVENUE DISTRICT OFFICES (RDOs) DIRECTORY
RR 1 - Revenue District Office No. 1 RR 2 - Revenue District Office No. 11
Laoag City, Ilocos Norte Tabuk City, Kalinga
Brgy. 7, A. Castro Avenue. Laoag City Hilltop, Bulanao, Tabuk City
(077) 772-05-46 0946-036-7666
RR 1 - Revenue District Office No. 2 RR 2 - Revenue District Office No. 12
Vigan City, Ilocos Sur Lagawe, Ifugao
BIR Bldg., Zone 5 , Quirino Blvd., 2nd Flr. JDT Bldg., Inguiling Drive,
Bantay,Ilocos Sur Lagawe, Ifugao
(077) 722-21-44 0917-506-8284
RR 1 - Revenue District Office No. 3 RR 3 - Revenue District Office No. 13
San Fernando City, La Union Tuguegarao City, Cagayan
2nd flr., TAN Bldg., National Highway, BIR Regional Office Bldg., No.11
Sevilla, San Fernando City, La Union Pagayaya St., Gov. Center, Carig Sur,
(072) 607-43-80 Tuguegarao City
(078) 304-02-38
RR 1 - Revenue District Office No. 4 RR 3 - Revenue District Office No. 14
Calasiao, West Pangasinan Bayombong, Nueva Vizcaya
Grd flr., BIR Bldg. MacArthur H-Way, San BIR Bldg. Capitol Compound
Miguel, Calasiao Pangasinan Bayombong, Nueva Vizcaya
(075) 522-81-18 (078) 321-40-42 / 321-27-89
RR 1 - Revenue District Office No. 5 RR 3 - Revenue District Office No. 15
Alaminos City, West Pangasinan Naguilian, Isabela
BIR Bldg., Brgy. Palamis St., Alaminos BIR Bldg., Brgy. Magsaysay, Naguilian,
City Isabela
(075) 632-44-28 (078) 652-22-11
RR 1 - Revenue District Office No. 6 RR 3 - Revenue District Office No. 16
Urdaneta City, East Pangasinan Cabarroguis, Quirino
Mc Arthur Highway, Brgy. Anonas, BIR Bldg. Brgy. Marcos, Cabarroguis,
Urdaneta City Quirino
0917-574-8651 0977-805-3046 (Office)
RR 2 - Revenue District Office No. 7 RR 4 - Revenue District Office No. 17A
Banqued, Abra Tarlac City, Tarlac
Balbin Bldg., cor. Taft and Economia Sts. BIR Bldg. Macabulos Drive, San Roque,
Zone 4, Bangued, Abra Tarlac City
0926-429-3014 (045) 491-8925
RR 2 - Revenue District Office No. 8 RR 4 - Revenue District Office No. 17B
Baguio City, Benguet Paniqui, Tarlac
No. 69 Leonard Wood Rd. Baguio City 3rd Flr., Avila Bldg., Zamora St., Paniqui
(074) 443-58-50 Tarlac
(045) 491-56-97
RR 2 - Revenue District Office No. 9 RR4 - Revenue District Office No. 18
La Trinidad, Benguet Olongapo City, Zambales
2nd Flr., Willy Tan Bldg. Km 4, La 2nd Flr., J L Gordon Market and Mall Pag-
Trinidad, Benguet asa, Olongapo City
(074) 422-39-55/422-30-61 (047) 223-94-67
RR 2 - Revenue District Office No. 10 RR4 - Revenue District Office No. 19
Bontoc, Mt. Province Subic Bay Freeport Zone
2nd Flr., Gov. Center, Bontoc, Mt. Province Bldg. 662- Subic Bay Freeport Zone
(074) 633-11-19 (047) 252-37-47
- 81 -
RR 4 - Revenue District Office No. 20 RR 5 - Revenue District Office No. 26
Balanga City, Bataan Malabon City / Navotas City
2nd flr., Unity Bank Bldg., Capitol Drive, 2nd & 3rd flr., Aglipay Bldg., Blk 9, Lot 6,
San Jose, Balanga City
(047) 633-59-15 (02) 929-73-80
RR 4 - Revenue District Office No. 21A RR 5 - Revenue District Office No. 27
Angeles City, North Pampanga Caloocan City
3rd flr., Saver’s mall, balibago, Angeles BIR Regional Office, # 140 Barrio
City Kalaanan., EDSA, Caloocan
(045) 436-44-71 (02) 367-72-32/ 364-28-69
RR 4 - Revenue District Office No. 21B RR 6 - Revenue District Office No. 29
City of San Fernando, South Pampanga Tondo - San Nicolas
rd
G/F, BIR Bldg. Capitol Compound Sto. 3 Flr., BIR, Regional Office Bldg 1.
Nino, City of San Fernando, Pampanga Tuazon Bldg., Solana cor Beaterio Sts.,
(045) 963-67-24 Intramuros, Manila
(02) 567-42-86
RR 4 - Revenue District Office No. 22 RR 6 - Revenue District Office No. 30
Baler, Aurora Binondo
CSC Bldg. Gloria St. Brgy Suklayin, 3rd Flr., BIR, Regional Office Bldg 2.,
Baler, Aurora Benlife Bldg., Solana cor Beaterio Sts.,
(042) 724-01-74 Intramuros, Manila
(02) 56-42-68
RR 4 - Revenue District Office No. 23A RR 6 - Revenue District Office No. 31
Talavera, North Nueva Ecija Sta. Cruz
Maestrang Kikay, Poblacion, Talavera, 5th Flr., BIR, Regional Office Bldg 2.,
Nueva Ecija Benlife Bldg., Solana cor Beaterio Sts.,
(044) 940-36-83 Intramuros, Manila
(02) 518-06-58
RR 4 - Revenue District Office No. 23B RR 6 - Revenue District Office No. 32
Cabanatuan City, South Nueva Ecija Quiapo - Sampaloc-San Miguel-Sta. Mesa
Liwag Bldg., Burgos Ave., Cabanatuan 6th & 7th Flr., BIR, Regional Office Bldg
City 2., Benlife Bldg., Solana cor Beaterio
(044) 464-78-96 Sts., Intramuros, Manila
(02) 518-09-10
RR 5 - Revenue District Office No. 24 RR 6 - Revenue District Office No. 33
Valenzuela City Intramuros - Ermita - Malate
2nd & 3rd flr., JRC Bldg. Mac Arthur 2nd Flr., BIR, Regional Office Bldg 1.,
Highway, Malinta, Valenzuela City Tuazon Bldg., Solana cor Beaterio Sts.,
(02) 291-89-11 Intramuros Manila
(02) 567-39-69
RR 5 - Revenue District Office No. 25A RR 6 - Revenue District Office No. 34
Plaridel, Bulacan Paco – Pandacan - Sta. Ana
Rocka Commercial Complex, Cagayan 1144-1156 GMG Bdlg., Quirino Ave., Ext.,
Valley Road, Tabang, Plaridel , Bulacan Paco, Manila
(044) 670-16-12 (02) 518-09-10
RR 5 - Revenue District Office No. 25B RR 6 - Revenue District Office No. 36
Sta. Maria, Bulacan Puerto Princesa City
No. 312 Gov Fortunato Halili Avenue, BLC Green Bldg., 320 Rizal Avenue,
Bagbaguin, Sta. Maria, Bulacan Brgy. Tanglaw Puerto Princesa City,
(044) 641-56-98 Palawan (Island District)
(048) 434-36-37
- 82 -
RR 7 - Revenue District Office No. 28 RR 8 - Revenue District Office No. 44
Novaliches Taguig City / Pateros
1st & 2nd ., West Venue Bldg., 112 West 3rd Flr., Bonifacio Technology Center 31st
Ave., Quezon City (opposite of St. St., cor 2nd Ave., Cresent West Park, FL
Vincent School) Bonifacio Global City, Taguig City
(02) 856-67-91 (02) 856-58-00
RR 7 - Revenue District Office No. 38 RR 8 - Revenue District Office No. 47
North Quezon City East Makati
3rd & 4th ., West Venue Bldg., 112 West BIR Regional Office 313 Sen. Gil J. Puyat
Ave., Quezon City (opposite of St. Avenue, Makati City
Vincent School) (02) 858-68-19
(02) 927-10-33
RR 7 - Revenue District Office No. 39 RR 8 - Revenue District Office No. 48
South, Quezon City West Makati City
1424 Coher Centre Bldg. 5th-7th Flr, BIR Regional Offfice 313 Sen. Gil J. Puyat
Quezon Ave, Quezon City Avenue, Makati City
(02)372-75-89 (02) 856-58-48
RR 7 - Revenue District Office No. 40 RR 8 - Revenue District Office No. 49
Cubao North Makati City
5th Floor (Roof deck) Fisher Mall, Quezon BIR Regional Offfice 313 Sen. Gil J. Puyat
Ave. cor. Roosevelt Junction, Quezon City Avenue, Makati City
(02)373-35-84 (042) 710-32-68 / (02) 856-67-91
RR7 - Revenue District Office No. 41 RR 8 - Revenue District Office No. 50
Mandaluyong City South Makati City
th
YSK Bldg., 743 Boni Avenue, Malamig 5 Flr., Atrium Bldg., Makati Avenue,
Mandaluyong City (Infront of Caltex Makati City
Station & RTU) (02) 811-44-92
(02) 531-51-99
RR7 - Revenue District Office No. 42 RR 8 - Revenue District Office No. 51
San Juan City Pasay City
Juana Carpio Bldg., F. Blumentritt cor. 3rd Flr., KCT Bldg., EDSA Extn., Pasay
Tuano St., San Juan City City
(02) 723-81-60 (02) 556-81-49
RR7 - Revenue District Office No. 43 RR 8 - Revenue District Office No. 52
Pasig City Parañaque City
2nd & 3rd flr., RUDGEN Bldg., Shaw Blvd., GRAM Centre Bldg., Dr. A. Santos Avenue
Brgy. San Antonio, Pasig City cor. Schilling St., Brgy. San Dionisio,
(02) 534-45-78 Parañaque City(beside Puregold Jr. /
Opposite Liana’s Supermarket)
(02) 829-44-11
RR 7 - Revenue District Office No. 45 RR 8 - Revenue District Office No. 53A
Marikina City Las Piñas City
Antonio Luz Arcade, Cirma Street, Sto OHZ Bldg., Lot 1, E-F L. Hernandez
Nino Marikina City Ave., Brgy Almanza Uno, Las Piñas City
(02) 647-45-32 (02)802-30-97
RR 7 - Revenue District Office No. 46 RR 8 - Revenue District Office No. 53B
Cainta-Taytay Muntinlupa City
2nd Flr. Manila East Arcade 2., Don South Station Center, Spectrum Midway
Hilario Cruz Ave., Brgy. San Juan, Taytay Ext. cor Corporate Ave., Alabang
Rizal Muntinlupa
(02) 284-47-12 (02) 856-12-23
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RR 9A - Revenue District Office No. 35 RR 9B - Revenue District Office No. 60
Odiongan, Romblon (Main Office) Lucena City, North Quezon
2nd Flr., Fernandez Bldg., Brgy. Tabing LGCTI, Diversion Rd., Ilayang Dupay,
Dagat, Odiongan, Romblon(Island Lucena City
District) (042) 710-32-68
(042) 567-60-80
RR 9A - Revenue District Office No. 37 RR 9B - Revenue District Office No. 61
Occidental Mindoro Gumaca, South Quezon
DBP Bldg., Quirino St. San Jose, 2/F, Tanada Bldg., P. Tanada St. Corner
Occidental Mindoro (Island District) Burgos St. Gumaca, Quezon
(043) 457-02-34 (042) 317-65-13
RR 9A - Revenue District Office No. 54A RR 9B - Revenue District Office No. 62
Trece Martirez City, South Cavite Boac, Marinduque
Indang Road, Brgy. Luciano, Trece Elmer Tan, Bldg., Nepomuceno St., Brgy.
Martirez Cavite City San Miguel BOAC, Marinduque
(046) 419-33-75 09175323362
RR 9A - Revenue District Office No. 54B RR 10 - Revenue District Office No. 64
Bacoor City, West Cavite Talisay, Camarines Norte
Tirona Highway, Dulong Bayan, Habay Maharlika, Hi-way, Talisay, Camarines
Bacoor Cavite Norte
(046) 434-09-13 09175323362
RR 9A - Revenue District Office No. 58 RR 10 - Revenue District Office No. 65
Batangas City, West Batangas Naga City, Camarines Sur
BIR Bldg., Brgy.Hilltop Road, Kumintang BIR Bldg., J. Miranda Ave., cor. Princeton
Ibaba, Batangas City. St., Monterey Village, Naga City
(043)723-30-45 (054) 472-33-39
RR 9A - Revenue District Office No. 59 RR 10 - Revenue District Office No. 66
Lipa City, East Batangas Iriga City, Camarines Sur
BIR Bldg., Brgy. Marawoy, Lipa City BIR Bldg.,National Hi-way, San Nicolas,
(043) 756-24-54 Iriga City
(054) 456-00-45
RR 9A - Revenue District Office No. 63 RR 10 - Revenue District Office No. 67
Calapan City, Oriental Mindoro Legazpi City, Albay
Brgy. Tawiran, Calapan City Oriental BIR Annex Bldg., Camia St. Imperial Court
Mindoro Subd. Legazpi
(043) 288-50-32 (052) 480-47-70
RR 9B - Revenue District Office No. 55 RR 10 - Revenue District Office No. 68
San Pablo City, East Laguna Sorsogon City, Sorsogon
BIR Regional Office Bldg., Brgy. San BIR Bldg., City Hall Compund, Cabid-an,
Nicolas, San Pablo City Sorsogon City
(049) 562-65-98 09424052051
RR 9B - Revenue District Office No. 56 RR 10 - Revenue District Office No. 69
Calamba City, Central Laguna Virac, Catanduanes
2nd flr., Puregold Junior, Supermarket Provincial Capitol Bldg., Virac
Brgy. Parian, Calamba City, Laguna Catanduanes
(049) 545-99-10 (054) 472-33-39
RR 9B - Revenue District Office No. 57 RR 10 - Revenue District Office No. 70
Biñan City, West Laguna Masbate City, Masbate
Grd flr., Olivarez Plaza, Binan, Laguna Flor Nunez Building, Quezon Street,
(049) 511-97-97 Masbate City
(056) 333-70-78
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RR 11 - Revenue District Office No. 71 RR13 - Revenue District Office No. 81
Kalibo, Aklan Cebu City North
Arch. Reyes cor. Acebedo Sts., Kalibo BIR Regional Office Bldg., Arch. Reyes,
Aklan Cebu City
(036) 262-54-99 (032) 232-50-23
RR 11 - Revenue District Office No. 72 RR13 - Revenue District Office No. 82
Roxas City, Capiz Cebu City South
McKinley St. Roxas City Philwood Bldg., N. Bacalso Avenue, Cebu
(036) 621-30-67 City
(032) 261-28-37
RR 11 - Revenue District Office No. 73 RR13 - Revenue District Office No. 83
San Jose, Antique Talisay City, Cebu
Corner Zaldivar & Salazar Sts. San Jose, G/F Rosalie Bldg., Tabunok, Talisay City
Antique (032) 491-79-80
(036) 540-70-81
RR 11 - Revenue District Office No. 74 RR13 - Revenue District Office No. 84
Iloilo City, Iloilo Tagbilaran City, Bohol
Ground flr., BIR Regional Office Building, 2nd flr., Judge Antonio Oppus Uy BLDG.,
M.H. Del Pilar St., Molo, Iloilo City M. Torralba Street, Tagbilaran City
(033) 336-08-13 (038) 501-84-88
RR 11 - Revenue District Office No. 75 RR14 - Revenue District Office No. 85
Zarraga, Iloilo Catarman, Northern Samar
nd
Poblacion, Zarraga, Iloilo 2 Flr., Camara Bldg., Cor. Garcia &
(033) 333-10-06 Bonifacio Sts. Catarman, Northern
Samar
(055) 500-90-95
RR 11- Revenue District Office No. 76 RR14 - Revenue District Office No. 86
Victorias City, Negros Occidental Borongan City, Eastern Samar
BIR Building Barangay V. Osmena 2nd Flr., JRC Queensland Bldg., Real St.,
Avenue, Victorias City, Negros Occidental Borongan, Eastern Samar
(034) 399-33-14 (055) 560-90-10
RR 12 - Revenue District Office No. 77 RR14 - Revenue District Office No. 87
Bacolod City,Negros Occidental Catbalogan City, Samar
BIR Regional Office Bldg., Jocson-P & 2nd Flr., Rosalia Ang Bldg., Cor. Rizal &
Hernares St., Brgy. Taculing, Bacolod San francisco Sts., Catbalogan, samar
City (055) 251-31-57
(034) 446-39-16
RR 12 - Revenue District Office No. 78 RR14 - Revenue District Office No. 88
Binalbagan, Negros Occidental Tacloban City, Leyte
BIR Bldg., Pob., Binalbagan, Negros Ground Flr., BIR Bldg., Gov’t Candahug,
Occidental Palo, Leyte
(034) 388-84-21 (053) 323-30-03
RR 12 - Revenue District Office No. 79 RR14 - Revenue District Office No. 89
Dumaguete City, Negros Occidental Ormoc City, Leyte
BIR Building, Agapito Valencia Drive, National H-way, Brgy. Bantigue., Ormoc
Brgy. Taclobo, Dumaguete City City
(035) 225-63-45 (053) 255-55-70
RR13 - Revenue District Office No. 80 RR14 - Revenue District Office No. 90
Mandaue City, Cebu Maasin City, Southern Leyte
KRC Bldg, Subangdaku, Mandaue City Brgy. Cambado, Maasin City, Southern
(032) 414-10-12 Leyte
(053) 381-22-90
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RR15 - Revenue District Office No. 91 RR16 - Revenue District Office No. 100
Dipolog City, Zamboanga del Norte Ozamiz City, Misamis Occidental
Upper Sicaya P. Dipolog City BIR District Office Building, City Hall
(065) 212-42-41 Drive, Ozamis City
(088) 521-17-96
RR15 - Revenue District Office No. 92 RR16 - Revenue District Office No. 101
Pagadian City, Zamboanga del Sur Iligan City, Lanao del Norte
3rd Flr. ACC Bldg., Rizal Avenue, Quezon Avenue Ext. Palao, Iligan
Pagadian City City
(062) 215-22-08 (0623) 222-67-82
RR15 - Revenue District Office No. 93A RR16 - Revenue District Office No. 102
Zamboanga City, Zamboanga del Sur Marawi City, Lanao del Sur
Petit Barracks, Zamboanga City Salic Usman Bldg., Quezon Ave.
Marawi City
(062) 992-03-26 0917-626-9622
RR15 - Revenue District Office No. 93B RR17 - Revenue District Office No. 103
Ipil, Zamboanga Sibugay Butuan City, Agusan del Norte
nd
Demegilio Bldg., Purok Airways National 2 Flr., J. Rosales Avenue, Butuan
Highway Santol Ipil, Zamboanga City
Sibugay (085) 815-1585 / (085) 342-8007
(062)333-27-10
RR15 - Revenue District Office No. 94 RR17 - Revenue District Office No. 104
Isabela City, Basilan Bayugan City, Agusan del Sur
Aniceto G. Mon Bldg., N. Valderosa St. BIR Bldg., Cor. Molave Magkono St.,
Isabela, Basilan Bayugan City
(062) 200-34-06 (085) 343-69-95
RR15 - Revenue District Office No. 95 RR17 - Revenue District Office No. 105
Jolo, Sulu Surigao City, Surigao del Norte
Hadji Rasul Building, Travist st. Jolo, BIR Bldg., Km. 4, Brgy. Luna 8400
Sulu Surigao City
(085) 341-89-11 (086) 232-74-33 / (086) 310-08-03
RR15 - Revenue District Office No. 96 RR17 - Revenue District Office No. 106
Bongao, Tawi-Tawi Tandag City, Surigao del Sur
AMT Tamburani Bldg., Pagasa St. 2nd Flr. Eduhome Bldg., Osmena St.
Bongao, Tawi-tawi Tandag, Surigao Del Sur
(068) 268-13-42 / (068) 268-10-00 (086) 211-41-95
RR16 - Revenue District Office No. 97 RR18 - Revenue District Office No. 107
Gingoog City, Misamis Oriental Cotabato City, Maguidanao
Dugenion Street, Gingoog City BIR Bldg., SK Pendatun St. Cotabato
(088) 861-43-37 City
SUB-OFFICE: 2nd Flr. H. Bldg., Plaridel (064) 421-53-42
St., Mambabao, Camiguin
(088) 387-10-82
RR16 - Revenue District Office No. 98 RR18 - Revenue District Office No. 108
Cagayan De Oro City, Misamis Oriental Kidapawan City, North Cotabato
1/F BIR Regional Office, City Hall Drive, BIR District Office Bldg., Quezon
Ozamis City Blvd. cor. Padilla St. Kidapawan City
0917-557-2591 (064) 218-35-17
RR16 - Revenue District Office No. 99 RR18 - Revenue District Office No. 109
Malaybalay City, Bukidnon Tacurong City, Sultan Kudarat
BIR Bldg., Casisang, Malaybalay City LINFEL Bldg., Magsaysay Ave.
(088) 813-25-06 Tacurong City
(064)200-66-79
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RR18 - Revenue District Office No. 110
General Santos City, South Cotabato
BIR District Office Bldg., Pendatun
Ave., cor. Laurel & M. Roxas Sts.,
General Santos City
(083) 522-24-21
RR18 - Revenue District Office No. 111
Koronadal City, South Cotabato
BIR Complex, Brgy. Concepcion,
National Highway, Koronadal City
(083) 228-10-18
RR19 - Revenue District Office No. 112
Tagum City, Davao del Norte
Provincial Capitol Center, Mankilam,
Tagum City, Davao Del Norte
(084) 655-93-97
RR19 - Revenue District Office No. 113A
West Davao City
Bolton Extension, Davao Del Norte
(082) 211-77-15
RR19 - Revenue District Office No. 113B
East Davao City
BIR Bldg, Bolton Extension, Davao City
(082) 222-01-99
RR19 - Revenue District Office No. 114
Mati City, Davao Oriental
Gomez St., Mati, Davao Oriental
(087) 811-20-78
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BUREAU OF INTERNAL REVENUE
BIR ROAD, DILIMAN, QUEZON CITY
WEBSITE: www.bir.gov.ph
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