27 June 2014
The Commissioner of Internal Revenue (“CIR”) has issued Revenue Memorandum Order (“RMO”) No. 22-2014 dated 20 June 2014 to expedite the processing of applications for BIR Importer Clearance Certificate (ICC) or BIR Broker Clearance Certificate (BCC) by applicants that have valid and existing accreditations with the BOC as of 14 February 2014 but will expire on 30 June 2014.
Applicants included in the existing list of importers and brokers with valid accreditation provided by BOC to the BIR whose applications for BIR ICC/BIR BCC are received by BIR before 30 June 2014 shall be governed by the following transitory policies and guidelines:
1. Data Warehouse Systems Operations Division (DWSOD) shall extract required tax compliance data or information from the BIR database of taxpayers included in the list of BOC-accredited importers and brokers provided by the BOC. Based on extracted data and other information readily accessible by the Accounts Receivable Monitoring Division (ARMD), taxpayers will be categorized as follows:
First level – importers or brokers that fully satisfied their accreditation criteria under Section 3.2 of RMO 10-2014 and with tax compliance requirements already validated from all concerned offices of the BIR;
Second level – applicants that appear to have satisfied the prescribed accreditation criteria but are still subject to verification from concerned BIR offices. Included under this level are applications which were not able to submit the Certificate of Good Standing, but have already applied with SEC for such;
Third level – taxpayers or brokers that were verified to have failed all accreditation criteria. This also includes those who may have satisfied some criteria but were confirmed to have failed some major accreditation criteria. Likewise included under this level are applications not received due to incomplete requisite documents.
2. Importers and brokers falling under Level 1 Category shall be issued regular BIR ICC/BIR BCC valid for 3 years while those under Level 3 shall be issued BIR Notice of Denial of Application for Accreditation as an Importer/Broker (BIR NDIAB) by the ARMD. Provisional BIR ICC/BIR BCC valid for 6 months shall be issued to those that fall under Level 2 Classification while still awaiting results of the verification of the applicants' tax compliance.
Before the expiration of said six-month period, and based on results of the verifications or validations made with all the concerned BIR offices that have the required information on the applicable accreditation criteria, the ARMD shall either issue a regular BIR ICC/BIR BCC or a BIR NDIAB. However, those applications already issued BIR ICC/BIR BCC valid for 3 months based on the herein criteria shall no longer be extended if the applicant has not resolved the deficiencies noted when the provisional BIR ICC/BIR BCC was granted. Upon expiration of the three-month validity period of the provisional certificate, applicants shall either receive BIR ICC/BIR BCC valid for 3 years or a DENIAL, whichever is appropriate; and
3. In case a regular BIR ICC/BIR BCC shall be issued to an importer or broker that was previously issued a Provisional BIR ICC/BIR BCC, the validity period of 3 years shall be reckoned from the effective or issue date of the Provisional certificate.