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Cannot Be Located-BIR

(1) A "Cannot Be Located" or CBL taxpayer status is given if Revenue Officers are unable to serve assessment notices to the taxpayer's registered address and the taxpayer cannot be found in records of two government or private organizations. (2) The names of CBL taxpayers will be published and those who do not reverse their status within 15 days will have their registration and invoicing privileges cancelled. (3) Taxpayers must notify the BIR of business address changes to avoid being classified as CBL.

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1K views

Cannot Be Located-BIR

(1) A "Cannot Be Located" or CBL taxpayer status is given if Revenue Officers are unable to serve assessment notices to the taxpayer's registered address and the taxpayer cannot be found in records of two government or private organizations. (2) The names of CBL taxpayers will be published and those who do not reverse their status within 15 days will have their registration and invoicing privileges cancelled. (3) Taxpayers must notify the BIR of business address changes to avoid being classified as CBL.

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resurgum
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© © All Rights Reserved
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Download as DOCX, PDF, TXT or read online on Scribd
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"Cannot Be Located" taxpayers

Another taxpayer status has been defined in Revenue Memorandum Circular No. 98-2010 - the
Cannot Be Located or CBL taxpayer
CBL status is acquired if Revenue Officers (ROs) are unable to serve the duly-issued assessment
notice (LA, LN or TVN) in the taxpayers registered address and the ROs are able to secure a
certification that the taxpayer does not appear in the official records of two government offices or
private organizations specified in the RMC. The names of taxpayers with CBL status shall be
published in the BIR website and in at least two newspapers of general circulation.
Failure of the taxpayer to reverse its CBL status within 15 calendar days upon publication of the
list will result in the cancellation of its registration and invoicing privileges.
Taxpayers transferring their place of business, head office or branches should therefore perform
the prescribed notification and transfer procedures with the BIR. Otherwise, they may be
classified as CBL taxpayer in the BIR records.
Impact of CBL status of the taxpayer on its clients
Purchases made from CBL taxpayers shall be disallowed as deductions for income tax purposes.
Input taxes supported by receipts or invoices issued by a CBL taxpayer shall also be disallowed
for VAT purposes. Taxpayers are therefore well-advised to:
(1) check that their suppliers are not classified as CBL taxpayers; and
(2) check that their suppliers are actually conducting business in the address indicated in their
BIR registration.
For more details on the guidelines for the treatment of unserved assessment notices, please see
attached copy of RMC 98-2010.

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