The Bureau of Internal Revenue (BIR) has amended procedures for accreditation of Philippine importers and customs brokers, clarifying some provisions and addressing concerns revolving around new importers and customs brokers.
Revenue Memorandum Order (RMO) No. 33-2014, signed September 11, 2014 by Revenue commissioner Kim Henares and which took effect immediately, refines certain guidelines in applying for an importer clearance certificate (ICC) and broker clearance certificate (BCC) at the BIR.
Securing an ICC or BCC from the BIR is part of a two-tier accreditation system for importers and brokers required under Finance Department Order No. 12-2014. The second part involves accreditation of importers and brokers by the Bureau of Customs (BOC).
Under RMO 33-2014, certain documentary requirements in the BIR application process have been amended.
Customs brokers who have no trade name when they registered with the BIR will now no longer be required to submit a certified true copy of business name registration.
On the other hand, applicants registered as Board of Investments and Philippine Economic Zone Authority entities or those located at Freeport or special economic zones enjoying tax incentives will be required to submit their respective Certificates of Registration issued by the concerned Investment Promotions Agencies, in addition to the regular requirements.
An applicant that is newly-registered with the BIR or one that was never previously accredited by the BOC as either importer or broker will be required to submit a printer’s delivery receipt and proof of filing tax returns through the BIR’s electronic filing and payment system for at least two consecutive months.
New importers or customs brokers will, in addition, no longer be required to show proof of single importation with the BOC.
Prior to the release of the amended rules Henares, in a memorandum to Rosana San Vicente, chief of the BIR-Accounts Receivable Monitoring Division (ARMD), the office in charge of processing applications for ICC and BCC, said newly-registered taxpayers applying for accreditation and not included on the BOC list of accredited importers and brokers as of February 2014 transmitted to the BIR, will be immediately denied, subject to refiling of application after satisfactorily completing a single importation with the BOC.
RMO 33-2014 also qualified who will be recognized as “authorized officer” when it comes to the filing of application. “Authorized officer of the non-individual applicant shall mean any of the officers listed in the Corporation’s 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,” the memo said.
The old rules did not require the authorized representative to secure a sworn statement.
The amended memo recognizes the problem of individual applicants suffering from severe medical condition. It said such individuals will “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.”
Previously, all applications for accreditation required personal appearance at the ARMD.
Furthermore, RMO 33-2014 said all importers and customs brokers included in BOC’s February 2014 list provided to BIR and that were able to file their application on or before the deadline of July 31 will be qualified for the issuance of a provisional ICC and BCC subject to the following conditions:
- If tax verification compliance has not yet been completed, the following minimum criteria must be satisfied:
- Registered with the BIR (with Certificate of Registration);
- Absence of delinquent account;
- Absence of any pending criminal case; and
- Not tagged as a “Cannot be Located (CBL)” taxpayer.
- 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:
- Regular eFPS user – provided, applicant was able to enroll in the eFPS facility; or
- With Certificate of Good Standing – provided, proof of application with the SEC has been submitted; or
- Absence of unresolved discrepancy arising from the matching of third party information against taxpayer’s tax declaration (Letter Notice arising from RELIEF/TRS) – provided that the case has not yet been reported as delinquent account; or
- 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.
But if 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, the memo said.
RMO 33-2014 noted that the list of qualified importers and customs brokers will be posted on the BIR website and will be furnished to BOC’s Account management Office (AMO). That list will serve as BOC’s reference in processing accreditations, in lieu of the physical copy of the certificate itself, the order said.
Importers and customs brokers that were issued provisional ICCs and BCCs will also be sent email notifications by ARMD. Qualified importers and customs brokers may likewise secure the copy of the certificate itself from the ARMD.
Requests for consideration for denied applications have to be filed with the BIR 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 revenue agency office that has jurisdiction over the taxpayer’s registered address. – Roumina Pablo
Image courtesy of David Castillo Dominici at FreeDigitalPhotos.net
