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LECTURE ON TAX UPDATE

TO BOI REGISTERED ENTERPRISES


BY: REX PAUL R. RECOTER
OIC-ASST. CHIEF, AITEID

REVENUE MEMORANDUM ORDER NO. 33-2014


SUBJECT : Amending the Policies, Guidelines and Procedures in
the Issuance of
Importers Clearance Certificate and Customs Brokers
Clearance
Certificate Relative to Accreditation as Importer/Customs
Broker
September 11, 2014

POLICY AMENDMENTS
A. AMENDMENTS ON DOCUMENTARY REQUIREMENTS

1. Certified true copy of Business Name registration shall not be


required from a customs broker who has no trade name when he/she
registered with the BIR.
2. Applicants which are BOI/PEZA-registered entities or those located
at Freeport or special economic zones enjoying tax incentives shall be
required to submit their respective Certificates of Registration issued
by the concerned Investment Promotions Agencies (IPAs), in addition
to the regular requirements.

II. POLICY AMENDMENTS


A. AMENDMENTS ON DOCUMENTARY REQUIREMENTS
3. Applicants for ICC or BCC which are newly-registered with the BIR or
one which was never accredited by the BOC as either importer or
broker shall be required to submit printers delivery receipt (PDS) and
proof of filing tax returns through the BIRs electronic filing and
payment system (eFPS) for at least two (2) consecutive months.
Proof of single importation done shall no longer be required from
applicants who are considered new importers/customs brokers.

B. OTHER POLICY AMENDMENTS


1. Individual applicants with severe medical condition shall be allowed to be
represented by his/her appointed attorney-in-fact, supported by a duly
notarized Special Power of Attorney and a medical certificate issued by the
attending physician under oath, endorsed by any government physician.
2. Authorized officer of the non-individual applicant shall mean any of the
officers listed in the Corporations latest General Information Sheet (GIS) filed
with the Securities and Exchange Commission (SEC). However, in the event the
board authorized any person other than those officers indicated in the GIS,
that person shall be required to execute a sworn statement that he/she shall
likewise be jointly or severally liable or responsible in the event problems shall
arise with the filed application.

III. REVISED PROCEDURES IN THE ISSUANCE OF PROVISIONAL ICC/BCC:


1. All importers and customs brokers which are in the list provided by BOC as
of February, 2014 and were able to file their applications on or before July 31,
2014 shall be qualified to be issued Provisional ICC/BCC
a. If tax verification compliance has not yet been completed, the following
minimum criteria must be satisfied:

1. Registered with the BIR (with Certificate of Registration);


2. Absence of delinquent account;
3. Absence of any pending criminal case; and
4. Not tagged as a Cannot be Located (CBL) taxpayer

b. If tax verification compliance has been completed, but applicant (except


BOI/PEZA registered entities or freeport or special economic zone locators) has
been found to have failed in the any of the following criteria:
1. Regular eFPS user provided, applicant was able to enroll in the eFPS
facility; or
2. With Certificate of Good Standing provided, proof of application with the
SEC has been submitted; or
3. Absence of unresolved discrepancy arising from the matching of third
party information against taxpayers tax declaration (Letter Notice arising
from RELIEF/TRS) provided that the case has not yet been reported as
delinquent account; or

4. Absence of outstanding tax liabilities provided, such tax liabilities


are covered by an application for abatement or compromise settlement
which is pending review by the Bureau.
However, in case the application for compromise settlement or
abatement of penalties was not favorably acted upon by the concerned
offices within the validity of the Provisional ICC/BCC, the same shall be
considered as a valid ground for the eventual denial of the application
for the issuance of a Regular ICC/BCC

2. The list of qualified importers and customs brokers shall be posted in


the BIR website and shall likewise be sent to the Bureau of Customs
(BOC) through email to the BOCs Accounts Management Office. The
said list shall serve as the BOCs reference in processing their
respective accreditations, in lieu of the physical copy of the certificate
itself.

The concerned importers/brokers that were issued Provisional ICC/BCC


shall likewise be sent notifications by the Accounts Receivable
Monitoring Division (ARMD) through their respective email accounts.
However, qualified importers/brokers may secure the copy of the
certificate itself from the ARMD.

It shall be the responsibility of the importers/brokers issued Provisional


ICC/BCC to initiate the verification from the concerned offices if they satisfied
the criteria provided under RMO 10-2014, as amended, to ensure the issuance
of a regular ICC/BCC before the expiration of the six-month validity period
thereof, more specifically the following:
a. Outstanding Tax Liabilities covered by an application for abatement of
penalties or compromise settlement concerned taxpayers should actively
follow-up with the concerned offices the decision on such application;
b. Open stop-filer cases concerned taxpayers are advised to comply with the
filing of the requisite tax returns and the update of their registration
information if the same is causing the creation of invalid stop-filer cases;
c. Certificate of Good Standing must be secured with the SEC;

d. Use of the eFPS in the filing of requisite tax returns concerned taxpayers
are advised to use regularly the eFPS once enrollment with the system has
been done;
e. Uploading of Summary Lists of Sales and Purchases (SLSP) concerned
taxpayers must ensure that these are periodically submitted to the district
office where they are registered and the same are successfully uploaded in
the database as certified by Audit Information, Tax Exemption and Incentives
Division (AITEID).
f. Uploading of Alphalist of Employees and Other Income Payees concerned
taxpayers must secure proofs of successful uploading of the electronically
submitted data to the data warehouse. The certifications can be secured from
the Miscellaneous Operations Monitoring Division (MOMD) and the
concerned Revenue Data Center (RDC).

Complete documentations on their compliance must be submitted to the


ARMD at least thirty (30) days prior to the expiry date of the said Provisional
ICC/BCC. In the event that the herein requirements have not been complied
with by the concerned importer/broker and their respective Provisional
ICC/BCC have expired, new application for ICC/BCC must be filed by the
concerned importer/broker with the ARMD.
Once the full verification of their tax compliance has been completed by the
ARMD based on the certified replies of concerned offices on the ARMDs
request for verification, the regular ICC/BCC or denial letter, whichever is
appropriate, shall thereafter be issued on or before the expiry date of the
Provisional ICC/BCC. The non-receipt of either regular ICC/BCC or denial letter
on the expiry date of the Provisional ICC/BCC shall be deemed denial of their
application for ICC/BCC.

3. The issuance of Provisional ICC/BCC is not applicable to applicants who are


not in the list provided by BOC as of February, 2014. It shall likewise not apply
to applicants included in the list but failed to file the application on or before
July 31, 2014.

IV. REVISION OF THE LIST OF QUESTIONS TO BE ANSWERED BY CONCERNED


RDO/LTDO
Annex B of RMO No. 10-2014 dated February 10, 2014 is likewise amended
as per attached Annex A, to include question regarding applicants
compliance in the electronic submission of Summary List of Sales (SLS)/
Summary List of Purchases (SLP) / Summary List of Importations and
Alphabetical Lists of Employees and Payees
subjected to withholding tax.

V. FILING OF MOTION FOR RECONSIDERATION OF THE DENIED


APPLICATION
Requests for consideration for denied applications shall be filed with
the Office of the Assistant Commissioner-Collection Service by filing a
letter, together with pertinent documents as proofs of their tax
compliance, as certified by the Office which has jurisdiction over the
taxpayers registered address.
The supporting documents to be attached in the aforesaid letter shall
pertain to the grounds cited as basis for the denial of the application.

VI. SUBMISSION OF DATA RELATIVE TO THE SEMESTRAL REVIEW OF ICC/BCC


The following lists shall be provided to the ARMD on a monthly basis, on or
before the 10th day of the month (e.g., for taxpayers compliance as of March,
2014 due for filing in April, 2014, the list is due on or before the 10th of May,
2014):
a. List of taxpayers enrolled and regularly using the eFPS to be provided by
the concerned office under the ISG;
b. List of taxpayers with unresolved / open stop-filer cases to be provided
by the concerned office under the ISG;
c. List of compliant taxpayers in the electronic submission of alphabetical lists
of employees/payees to be provided by the concerned office under the ISG;

d. List of taxpayers with unresolved Letter Notice (LN) to be provided by all


concerned offices of the BIR handling LNs;
e. List of taxpayers with pending criminal case/s to be provided by the
Prosecution Division and all Regional Legal Divisions;

f. List of taxpayers tagged as Cannot be Located- to be provided by the


AITEID;
g. List of compliant VAT-registered taxpayers with compliance in the
submission of SLS, SLP and SLI to be provided by the AITEID.
VII. REPEALING CLAUSE - Provisions under RMO 10-2014, RMO 22-2014 and
other memoranda which are inconsistent with the herein provisions are
considered repealed or amended.

REVENUE MEMORANDUM ORDER NO. 1-2015

SUBJECT : Further Amending Certain Provisions of RMO No. 102014, as Amended By RMO No. 33-2014
December 19, 2014

II. AMENDMENTS.
A. For prospective applicants:

1. The following documents are no longer required upon filing of the


application for ICC/BCC:
a. Certified copy of the Certificate of Registration (COR) issued by the
Bureau; and
b. Certified true copy of SEC Registration and Articles of Incorporation.

2. In addition to the documentary requirements that need to be


submitted by applicants securing ICC/BCC as specified under Revenue
Memorandum Order No. 10-2014, except documents mentioned in the
preceding item, the following must already be duly attached upon filing
of the duly accomplished application form:
a. Certification following the attached format (Annex A) issued by the
concerned Revenue District Officer/Head of office having jurisdiction
over the applicants registered address;
b. Certification following the attached format (Annex B) from the
concerned chief of the Regional Legal Division that the applicant has no
pending criminal charges;

c. Certification following the attached format (Annex C) from the concerned


chief of the Regional Collection Division that the applicant has no delinquent
account;
d. Certification that the applicant has no listed tax liability with the Accounts
Receivable Monitoring Division (ARMD) (Annex D);
e. Certification following the attached format (Annex E) from the Chief,
Audit Information, Tax Exemption and Incentives Division (AITEID) that the
applicant has filed the requisite monthly Summary List of Sales and Purchases
(SLSP)/Summary List of Importations (SLI) for the immediately preceding eight
(8) taxable quarters, if applicable; and

f. Certification following the attached format (Annex F) from the Chief,


Miscellaneous Operations Monitoring Division (MOMD) that the applicant had
electronically filed the requisite Alphabetical List of Employees and/or
Alphabetical List of Income Recipients Subjected to Creditable/Final
Withholding Taxes during the last two (2) preceding years, and that the same
were successfully uploaded to the Bureaus data warehouse.
However, applicants which are under the Large Taxpayers Service in the
national office need to secure the Certification (Annex A) from the Office of
the Head Revenue Executive Assistant for LT Programs and Compliance Group,
thru their respective LT Assistance Divisions (i.e., large taxpayers under regular
group must secure the same from LTAD while excise large taxpayers must
secure the same from the Excise LT Regulatory Division). With respect to
taxpayers under the jurisdiction of the Large Taxpayer Divisions (LTDs), the said
certification must be secured from the concerned
LTD Chief.

3. All concerned offices certifying applicants compliance with the


prescribed criteria must immediately send to the ARMD, on a daily
basis, the list of applicants/taxpayers who were issued the aforesaid
certifications, including the scanned copy/ies of the Certifications
issued and the duly accomplished Tax Compliance Verification Form
(Annex A-1) that was used by the RDO/LTD/HREA-LTS as basis in the
issuance of the certification prescribed in Section II.A.2.a of this Order,
thru email account: armd_icc@bir.gov.ph.

4. Applications of importers/brokers who will be found submitting to


ARMD any Certification that is different from the one issued by the
concerned offices shall be automatically denied.

5. Information provided in the issued certifications shall be subjected to


validation by ARMD; thus, all concerned issuing offices must ensure that
thorough verification has been conducted on taxpayers tax compliance before
the same are issued and used as attachment in the application for ICC/BCC.
6. The information on delinquent account/s provided by concerned offices
shall at all times be subjected to further verification by the Accounts
Receivable Monitoring Division (ARMD); thus, upon filing of application,
verification on the existence or absence of delinquent account shall be made
prior to the receipt of the application.

7. Only applications with certifications issued by concerned BIR offices that


the applicant is fully compliant with all the prescribed criteria shall be
accepted by the ARMD. Accordingly, applicants who were found by the
concerned offices as noncompliant with the prescribed criteria shall first be
required to comply thereon before the required certification is issued.

B. For those who were issued Provisional ICC/BCC Importers/Brokers issued


Provisional ICC/BCC are required to submit the following documents at least
one month prior to the expiry of the six-month validity period of the
Provisional ICC/BCC:
a. Certification following the attached format (Annex A) issued by the
concerned Revenue District Officer/Head of office having jurisdiction over the
applicants registered address;
b. Certification following the attached format (Annex B) from the concerned
chief of the Legal Division that applicant has no pending criminal charges; and

c. Certification following the attached format (Annex C) from the concerned


chief of the Collection Division that the applicant has no delinquent account.

d. Certification that the applicant has no listed tax liability with the Accounts
Receivable Monitoring Division (ARMD) (Annex D); and
e. Certifications issued by Audit Information Tax Exemption and Incentive
Division (AITEID) and/or by the Miscellaneous Operations Monitoring Division
(MOMD), in the event the applicant was issued Provisional ICC/BCC on the
ground that they failed to satisfy the requirement that the applicant should be
compliant in the electronic submission of and the required annual information
return (e.g., alphabetical list of employees/payees subjected to withholding
taxes) and/or the monthly Summary List of Sales and Purchases/ Summary List
of Importations, etc.) as attachments to certain tax returns, if applicable
(Annexes E and F).

The six-month validity period of the Provisional ICC/BCC shall no longer


be extended once the aforesaid documents are not submitted, without
prejudice to the refiling of another application with the ARMD once
the same are already available. However, for those who will be able to
submit the aforestated documents, ARMD shall immediately verify the
authenticity of the said documents. If the same are found in order, a
Regular ICC/BCC shall thereafter be issued and the validity thereof shall
be extended to three years, counted from the date of issuance of the
Provisional ICC/BCC.

C. Processing Timelines of Requisite Certifications


The following timelines must be observed by the following offices relative to
issuance of the certifications mentioned under Sections II.A.2 and II.B of this
Order:
a. RDO/LTD/Concerned HREA of LTS ten (10) working days from receipt of the
application;
b. Regional Legal Division within three (3) working days from receipt of the
application;
c. Regional Collection Division within three (3) working days from receipt of the
application;
d. ARMD within three (3) working days from receipt of the application for Tax
Delinquency Verification; and
e. AITEID/MOMD within five (5) working days from receipt of the application.

REVENUE REGULATIONS NO. 1-2015


Amending the RRs on De Minimis Benefits
January 5, 2015

k. Benefits received by an employee by virtue of a collective


bargaining agreement (CBA) and productivity incentive
schemes provided that the total annual monetary value
received from both the CBA and productivity incentive schemes
combined and do not exceed ten thousand pesos (P10,000.00)
per employee per taxable year.

REPUBLIC ACT NO. 10653


AN ACT ADJUSTING THE 13TH MONTH PAY AND OTHER
BENEFITS CEILING EXCLUDED FROM THE COMPUTATION OF
GROSS INCOME FOR PURPOSES OF INCOME TAXATION,
AMENDING FOR THE PURPOSE SECTION 32(B), CHAPTER VI OF
THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS
AMENDED
AS IMPLEMENTED BY RR 3-2015

SEC. 32. Gross Income.


(B) Exclusions from Gross Income. The following items shall not be included in
gross income and shall be exempt from taxation under this Title:
(7) Miscellaneous Items. xxx
(e) 13th Month Pay and Other Benefits. Gross benefits received by officials
and employees of public and private entities: Provided, however, That the total
exclusion under this subparagraph shall not exceed eighty-two thousand pesos
(P82,000) which shall cover:
(iv) Other benefits such as productivity incentives and Christmas bonus:
Provided, That every three (3) years after the effectivity of this Act, the President
of the Philippines shall adjust the amount herein stated to its present value using
the Consumer Price Index (CPI), as published by the National Statistics Office
(NSO).