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Revenue Regulation(PEZA enterprises exempt from securing BIR ICC)

Global Tax Update:March 2015/Philippines

The BIR has circularized Department of Finance (DOF) Order No. 107-2014 exempting enterprises duly-registered with the Philippine Economic Zone Authority (PEZA) from the requirement to secure an importer’s clearance certificate (ICC) from the BIR before applying for accreditation as importers with the Bureau of Customs - Account Management Office (BOC-AMO). (Global Tax Update:March 2015/Philippines)

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This newsletter explains following topics;

(1) Additional tax-exempt de minimis benefits
(2) PEZA enterprises exempt from securing BIR ICC
(3) Withholding tax on effectively connected income
(4) Submission of complete documents for VAT refund purposes

>> Click for Japanese [歳入規則(輸入業者通関証明書取得が免除されるPEZA登録企業、ほか)]

(128KB, PDF)
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