PRESCRIBING DOCUMENTS REQUIRED TO PROVE AUTHORITY TO TRANSACT WITH BUREAU OF INTERNAL REVENUE (BIR) REGARDING TAX CREDIT CERTIFICATE (TCC) ISSUANCE, UTILIZATION, REVALIDATION AN…
If the registered owner of the TCC is a Corporation, the authority of a duly designated representative should be contained in a Board Resolution of said Corporation, evidenced by a Secretary’s Certificate of the minutes/contents of said Board Resolution.
If the registered owner of the TCC is an individual, the authority of a duly designated representative should be contained in a Special Power of Attorney executed by the TCC’s registered owner.
Thus, one claiming to have an authority to process TCC needs only to prove such by showing at least two (2) valid government-issued Identification Cards, and/or the above- mentioned evidence of authority, in order to transact with the BIR regarding the TCCs.
All internal revenue officials and employees are hereby enjoined to give this Circular as wide publicity as possible.
Adopted: 02 February 2011
Commissioner of Internal Revenue
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