(NAR) VOL. 7 NO. 2 / APRIL-JUNE 1996
Attached is the detail of Revenue Memorandum Circular No. 2-96 dated January 4, 1996.
NIRC Section DocumentsPrior to Jan./1996
Effective January '96 187 Indemnity Bonds (Customs surety bonds) P0.10 on each four pesos or a fraction thereof of the premium charged P0.30 on each four pesos or a fraction thereof the premium charged 188 Certificates or documents issued as described in Sec. 188, NIRC Including Import Entry & Internal Revenue Declaration (IEIR), in addition to P250.00 as required in CAO 9-92), Import Entry Declaration (IED), etc. P10.00 P15.00 189 Warehouse Receipts for property with a value exceeding two hundred pesos held in storage in a public/ private warehouse or yard for any other person other than the proprietor of the warehouse or yard P10.00 for every warehouse receipt P15.00 for every warehouse receipt