No Tax Clearance, No Payment to Govt Contractor — BIR
Naglabas ang Bureau of Internal Revenue (BIR) ng bagong regulasyon ukol sa pagbabayad ng gobyerno sa mga kontraktor nito.
Ayun sa bagong regulasyon, ang mga government contractors ay kailangan munang kumuha ng tax clearance sa BIR bago ito mabayaran ng buo ng gobyerno.
Ayun sa Revenue Regulation No. 017-2024, lahat ng contractors ng gobyerno — whether through national government agencies, local government units, government-owned and -controlled corporations, or state universities and colleges — ay kailangan magpakita ng updated na tax clearance bago ito mabayaran ng buo sa kanilang mga kontrata.
Revenue Regulations No. 17-2024 prescribes the presentation of tax clearance prior to final settlement of government contracts.
Ang nasabing tax clearance ay iminamandato din sa ilalim ng Republic Act No. 9184 o ang Government Procurement Reform Act gayundin sa Executive Order No. 398, s. 2005.
BIR
“The above provisions clearly show that the BIR clearance is not only required to be submitted by the contractor during the procurement process as an eligibility requirement. To ensure the full and timely payment of taxes, the BIR tax clearance must also be presented by the contractor on a regular basis as proof of tax compliance during the duration of the contract with the government”
Ang sinumang kontraktor na hindi sumunod sa nasabing regulasyon ay maaring hindi mabayaran ng gobyerno at pwedeng sumailalim sa tax lien upang masiguro na magbayad ng buwis ang kontraktor.
Government Accountants, Budget Officers, Treasurers and Auditors’ Forum
