What is a Delinquency Verification Certificate?

It is a BIR certification that you are tax compliant and have no outstanding tax liability. It is often needed for business closure, tax refunds, and printer accreditation.

Where do I get a tax clearance from the BIR?

From the Revenue District Office where you are registered, or the Regional Collection Division with jurisdiction over it.

Why was my DVC request denied?

Usually because of open cases or unpaid taxes. The certificate confirms you owe nothing, so any outstanding liability must be settled first.

How to Get a Tax Clearance (Delinquency Verification Certificate)

Compliance1 min readUpdated May 25, 2026

Sometimes you need proof from the BIR that you have no unpaid taxes, for example when closing a business or claiming a refund. That proof is the Delinquency Verification Certificate. Here is the rundown.

What a DVC is

A Delinquency Verification Certificate, or DVC, is a certification that a taxpayer is compliant and has no outstanding tax liability with the BIR.

It is commonly required for closing a business, claiming a tax refund, accreditation of printers, and similar purposes.

Where to get it

You request the DVC from the Revenue District Office where you are registered, or from the Regional Collection Division that covers it. Because it certifies that you owe nothing, the BIR will check your records before issuing it.

Tip before you apply

If you have open returns or unpaid taxes, settle them first, otherwise the certificate cannot be issued.

Ask AskOnward for the current documents and steps to request a DVC.

Have a specific question?

Ask AskOnward and get an answer grounded in the official BIR rules, with the current forms, fees, and steps for your situation.

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Frequently asked questions

What is a Delinquency Verification Certificate?: It is a BIR certification that you are tax compliant and have no outstanding tax liability. It is often needed for business closure, tax refunds, and printer accreditation.
Where do I get a tax clearance from the BIR?: From the Revenue District Office where you are registered, or the Regional Collection Division with jurisdiction over it.
Why was my DVC request denied?: Usually because of open cases or unpaid taxes. The certificate confirms you owe nothing, so any outstanding liability must be settled first.

Related guides

This guide is for general information and is not affiliated with the government. For official forms and the latest rules, see the Bureau of Internal Revenue at bir.gov.ph.