Yes. Once you have submitted all the required documents, the BIR officer handling the business closure will route your case to four different sections, namely: Client Support Section, Compliance Section, Collection Section, and Assessment Section. The Assessment Section will perform a tax audit identifying pending taxes that you may have failed to pay during your business operations. The BIR Tax Clearance will only be issued once all Sections have cleared your business i.e. paid all revenue fees and taxes.