BIR RMC 20-2025 – CLARIFICATION ON TAX CLEARANCE CERTIFICATE FOR FINAL SETTLEMENT OF GOVERNMENT CONTRACTS (TCFG) REQUIREMENTS RMC NO. 20-2025 AMENDS RMO NO. 2-2025

In line with Section 3 of Executive Order No. 398, all entities entering into contracts with the government must submit a BIR Tax Clearance Certificate, not only as an eligibility requirement during the bidding stage, but also regularly throughout the contract implementation. Furthermore, Revenue Regulations (RR) No. 17-2024 requires contractors to secure and present an updated Tax Clearance Certificate for Final Settlement of Government Contracts (TCFG) before the final settlement of their obligations.

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