BIR tax clearance

This revenue regulation is issued to prescribe the presentation of BIR tax clearance prior to final settlement of government contracts. All persons, natural or juridical, local or foreign, who have existing contracts with the government, its departments, bureaus, offices and agencies, including State Universities and Colleges (SUCs), Government-Owned  and Controlled Corporations (GOCCs), Government Financial Institutions (GFIs) and Local Government Units (LGUs) for the supply of goods and services, including infrastructure projects, shall secure from the Bureau of Internal Revenue (BIR) an updated tax clearance certifying that they have no outstanding tax liabilities and that they have duly filed the latest income [...]