{"id":2155,"date":"2015-01-26T10:36:30","date_gmt":"2015-01-26T02:36:30","guid":{"rendered":"http:\/\/jlp-law.com\/blog\/?p=2155"},"modified":"2020-05-23T23:31:44","modified_gmt":"2020-05-23T15:31:44","slug":"changes-in-the-application-and-issuance-of-importers-clearance-certificate-icc-brokers-clearance-certificate-bcc","status":"publish","type":"post","link":"https:\/\/pnl-law.com\/blog\/changes-in-the-application-and-issuance-of-importers-clearance-certificate-icc-brokers-clearance-certificate-bcc\/","title":{"rendered":"Changes in the Application and Issuance of Importer\u2019s Clearance Certificate (ICC), Broker\u2019s Clearance Certificate (BCC)"},"content":{"rendered":"

A number of our importer-clients have been complaining about the Manila City port congestion and the apparent lack of communication between the Bureau of Internal Revenue (BIR) and the Bureau of Customs (BoC) when it comes to the requirements relating to the\u00a0Importer\u2019s Clearance Certificate (ICC) and Broker\u2019s Clearance Certificate (BCC). A welcome development is the issuance of Revenue Memorandum 1-2015<\/strong>\u00a0(summary and full text below).\u00a0<\/p>\n

The salient portions of RMO 1-2015 are as follows:<\/p>\n

1. Prospective applicants are no longer required to submit certified copies of their BIR Certificate of Registration and SEC Registration and Articles of Incorporation. However, the prospective applicants must submit certain certifications issued by the appropriate offices of the BIR. The certifications must conform to the prescribed format in the RMO, otherwise, the application shall be automatically denied.<\/p>\n

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 Accounts Receivable Monitoring Division (ARMD).<\/p>\n

2. Importers\/Brokers with provisional ICC\/BCC must also submit the required certifications at least one month prior to the expiry of the six-month validity period of the provisional ICC\/BCC.<\/p>\n

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.<\/p>\n

Full text of\u00a0Revenue Memorandum 1-2015<\/strong>:<\/p>\n

_____________<\/p>\n

REPUBLIC OF THE PHILIPPINES
\nDEPARTMENT OF FINANCE
\nBUREAU OF INTERNAL REVENUE<\/strong>
\nQuezon City<\/p>\n

December 19, 2014<\/p>\n

REVENUE MEMORANDUM ORDER NO. 1-2015<\/h2>\n

SUBJECT<\/strong> : Further Amending Certain Provisions of RMO No. 10-2014, as Amended By RMO No. 33-2014<\/p>\n

TO<\/strong> : All Internal Revenue Officers and Others Concerned<\/p>\n

I. OBJECTIVES<\/strong>.\u00a0\u2013\u00a0This Order is issued to:<\/p>\n

    \n
  1. Amend certain policies, guidelines and procedures in the application and issuance of\u00a0Importer\u2019s Clearance Certificate (ICC) \/ Broker\u2019s Clearance Certificate (BCC) relative\u00a0to the accreditation of Importers and Customs Brokers for purposes of expediting the processing thereof; and<\/li>\n
  2. Amend the required documents to be submitted by applicants securing ICC\/ BCC from the BIR for accreditation purposes with the Bureau of Customs (BOC).<\/li>\n<\/ol>\n

    II. AMENDMENTS<\/strong>. –<\/p>\n

    A. For prospective applicants:<\/strong><\/p>\n

    1. The following documents are no longer required upon filing of the application for ICC\/BCC:<\/p>\n

    a. Certified copy of the Certificate of Registration (COR) issued by the Bureau; and<\/p>\n

    b. Certified true copy of SEC Registration and Articles of Incorporation.<\/p>\n

    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:<\/p>\n

    a. Certification following the attached format (Annex \u201cA\u201d) issued by the concerned\u00a0Revenue District Officer\/Head of office having jurisdiction over the applicant\u2019s\u00a0registered address;<\/p>\n

    b. Certification following the attached format (Annex \u201cB\u201d) from the concerned chief of the Regional Legal Division that the applicant has no pending criminal charges;<\/p>\n

    c. \u00a0Certification following the attached format (Annex C) from the concerned chief of the Regional Collection Division that the applicant has no delinquent account;<\/p>\n

    d. Certification that the applicant has no listed tax liability with the Accounts Receivable Monitoring Division (ARMD) (Annex D);<\/p>\n

    e. Certification following the attached format (Annex \u201cE\u201d) 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<\/p>\n

    f. Certification following the attached format (Annex \u201cF\u201d) from the Chief,\u00a0Miscellaneous 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 Bureau\u2019s data warehouse.<\/p>\n

    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.<\/p>\n

    3. All concerned offices certifying applicant\u2019s compliance with the prescribed criteria\u00a0must 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\u00a0(Annex \u201cA-1\u201d) 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:\u00a0armd_icc@bir.gov.ph.<\/p>\n

    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.<\/p>\n

    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\u00a0been conducted on taxpayer\u2019s tax compliance before the same are issued and used as attachment in the application for ICC\/BCC.<\/p>\n

    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.<\/p>\n

    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 non- compliant with the prescribed criteria shall first be required to comply thereon before the required certification is issued.<\/p>\n

    B. For those who were issued Provisional ICC\/BCC<\/strong>\u00a0\u2013\u00a0Importers\/Brokers issued Provisional ICC\/BCC are required to submit the following documents at least\u00a0one month\u00a0prior to the expiry of the six-month validity period of the Provisional ICC\/BCC:<\/p>\n

    a. Certification following the attached format\u00a0(Annex A) issued by the concerned Revenue District Officer\/Head of office having jurisdiction over the applicant\u2019s\u00a0registered address;<\/p>\n

    b. Certification following the attached format (Annex B) from the concerned chief of the Legal Division that applicant has no pending criminal charges; and<\/p>\n

    c. Certification following the attached format\u00a0(Annex C)\u00a0from the concerned chief of the Collection Division that the applicant has no delinquent account.<\/p>\n

    d. Certification that the applicant has no listed tax liability with the Accounts Receivable Monitoring Division (ARMD) (Annex D); and<\/p>\n

    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 \u201cE\u201d and \u201cF\u201d).<\/p>\n

    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.<\/p>\n

    C. Processing Timelines of Requisite Certifications<\/strong><\/p>\n

    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:<\/p>\n

    a. RDO\/LTD\/Concerned HREA of LTS\u00a0\u2013\u00a0ten (10) working days from receipt of the application;<\/p>\n

    b. Regional Legal Division\u00a0\u2013\u00a0within three (3) working days from receipt of the application;<\/p>\n

    c. Regional Collection Division\u00a0\u2013\u00a0within three (3) working days from receipt of the application;<\/p>\n

    d. ARMD\u00a0\u2013\u00a0within three (3) working days from receipt of the application for Tax Delinquency Verification; and<\/p>\n

    e. AITEID\/MOMD\u00a0\u2013within five (5) working days from receipt of the application.<\/p>\n

    III. EFFECTIVITY<\/strong>.\u00a0\u2013\u00a0This Order shall take effect immediately.<\/p>\n

    (Original Signed)
    \nKIM S. JACINTO-HENARES
    \nCommissioner of Internal Revenue<\/p>\n","protected":false},"excerpt":{"rendered":"

    A number of our importer-clients have been complaining about the Manila City port congestion and the apparent lack of communication between the Bureau of Internal Revenue (BIR) and the Bureau of Customs (BoC) when it comes to the requirements relating to the\u00a0Importer\u2019s Clearance Certificate (ICC) and Broker\u2019s Clearance Certificate (BCC). A welcome development is the […]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[189,190,192,188,193,191,187,156,186,194],"class_list":["post-2155","post","type-post","status-publish","format-standard","hentry","category-tax-law","tag-bcc","tag-bir","tag-boc","tag-brokers-clearance-certificate","tag-bureau-of-customs","tag-bureau-of-internal-revenue","tag-icc","tag-importation","tag-importers-clearance-certificate","tag-imports"],"_links":{"self":[{"href":"https:\/\/pnl-law.com\/blog\/wp-json\/wp\/v2\/posts\/2155","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pnl-law.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pnl-law.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pnl-law.com\/blog\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/pnl-law.com\/blog\/wp-json\/wp\/v2\/comments?post=2155"}],"version-history":[{"count":4,"href":"https:\/\/pnl-law.com\/blog\/wp-json\/wp\/v2\/posts\/2155\/revisions"}],"predecessor-version":[{"id":2159,"href":"https:\/\/pnl-law.com\/blog\/wp-json\/wp\/v2\/posts\/2155\/revisions\/2159"}],"wp:attachment":[{"href":"https:\/\/pnl-law.com\/blog\/wp-json\/wp\/v2\/media?parent=2155"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pnl-law.com\/blog\/wp-json\/wp\/v2\/categories?post=2155"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pnl-law.com\/blog\/wp-json\/wp\/v2\/tags?post=2155"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}