Revenue Memorandum Circular No. 52-2024


This Circular is being issued to disseminate the availability of the BIR Electronic Tax Clearance System (eTCS) allowing the taxpayer-applicants registered under Revenue Region No. 8A- Makati City being the Pilot Region to use/access it through the Bureau of Internal Revenue (BIR) website under the eServices icon “eTCS”.  In line with the Bureau’s Digital Transformation (DX) Roadmap on elevating taxpayer experience and innovating BIR service processes, eTCS is developed as a web-based system that provides a facility for taxpayer-applicants to conveniently file, pay, and receive Tax Clearance Certificate (TCC).  The TCC types and purposes covered by the eTCS for the pilot [...]