(NAR) VOL. 25 NO. 3 / JULY - SEPTEMBER 2014
I. OBJECTIVES
This Order is issued to amend certain policies and procedures in the issuance of Importer’s Clearance Certificate (ICC) and Customs Broker’s Clearance Certificate (BCC).
II. POLICY AMENDMENTS
A. AMENDMENTS ON DOCUMENTARY REQUIREMENTS
B. OTHER POLICY AMENDMENTS
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:
- 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.
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:
- 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.
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 BOC’s Accounts Management Office. The said list shall serve as the BOC’s 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:
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 ARMD’s 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 applicant’s 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 taxpayer’s 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 taxpayer’s compliance as of March, 2014 due for filing in April, 2014, the list is due on or before the 10th of May, 2014):
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.
This Order takes effect immediately.
(SGD) KIM S. JACINTO-HENARES
Commissioner of Internal Revenue