Value Added Tax Certification
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
The campus is only certifying that the person in question has filed the U.S. return that is statutorily required from a U.S. citizen or resident alien and/or that the return listed, or the applicant represents a business activity, product or service.
Upon receipt of an acceptable certification application, the Campus Director certifies that:
The applicant has produced a copy of the most recent income tax return, or
Other acceptable information in those cases in which research does not indicate a record of filing; and to
The presence or absence of a business activity, product or service on the applicant's return.
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