DEPARTMENT OF FINANCE DEPARTMENT OF BUDGET AND MANAGEMENT DEPARTMENT OF FINANCE DEPARTMENT OF BUDGET AND MANAGEMENT JOINT CIRCULAR NO. 0.0.2 .2020 November 26, 2020 FOR: THE CHIEF JUSTICE AND THE JUDICIARY; THE SENATE, PRESIDENT: THE SPEAKER OF THE HOU! THE CHAIRMAN OF CONSTITUTIONAL COMMISSIONS; ALL HEADS OF DEPARTMENTS, BUREAUS, OFFICES AND OTHER COMMISSIONS; HEADS OF ALL OTHER NATIONAL GOVERNMENT AGENCIES, INCLUDING THEIR REGIONAL OFFICES: HEADS OF STATE UNIVERSITIES AND COLLEGES. SCHOOLS, HOSPITALS AND SANITARIA; HEADS OF GOVERNMENT-OWNED AND/OR- CONTROLLED CORPORATIONS INCLUDING GOVERNMENT FINANCIAL INSTITUTIONS AND OTHER GOVERNMENT INSTRUMENTALITIES: AND ALL OTHERS CONCERNED SUBJECT RULES. GUIDELINES AND PROCEDURES _IN IMPLEMENTING THE TAX EXPENDITURE SUBSIDY SECTION UNDER THE GENERAL PROVISIONS OF THE ANNUAL GENERAL APPROPRIATIONS ACT. 1. PURPOSE This Circular is issued to prescribe the rules, guidelines and procedures relative to the implementation of the tax expenditure subsidy Section under the General Provisions of the annual General Appropriations Act (GAA), particularly Section 15 of Republic Act (RA) No. 11465 or the 2020 GAA, quoted as follows Section 15. National Internal Revenue Taxes and Import Duties. The amounts pertaining to the following taxes and duties shall be considered as both revenue and expenditure of the goverment, and are deemed automatically appropriated: (a) National internal revenue taxes and import duties payable or assumed by departments, bureaus, offices, and instrumentalities of the National Government, including Constitutional Offices x 6enjoying fiscal autonomy and state universities and colleges (SUCs) to the Government arising from foreign donations, grants and loans: (b) _ Non-eash tax transactions of the following government agencies: (i) the BTr for documentary stamp taxes on the issuance of foreign and domestic securities, and foreign currency acquisition for payment of debt service: (ii) DND and PNP on importations of military hardware, software, munitions, arms and equipment; (ii) Bureau of Fire Protection on importations of fire-fighting equipment, rescue equipment, and personal protective gears: (iv) the DOTr for the Metro Rail Transit Line 3 System incurred starting FY 1997 in accordance with the provisions of the Build- Lease-Transfer Agreement executed thereon: (v) Philippine Coast Guard (PCG) and National Coast Watch Center (NCWC) of the Office of the President of the Philippines on importation, grants. and donations of hardware, software. munitions, arms, and equipment for maritime security and law enforcement; marine environmental protection; maritime safety; maritime communications: maritime domain awareness and search and rescue; and (vi) other tax obligations assumed by the National Government pursuant to a valid PPP agreement; and (c) Tax expenditure subsidies approved by the Fiscal Incentives Review Board including the AFP Commissary and Exchange Service. the PNP Service Store System, and the Procurement Service Exchange Marts or PX Mars, in accordance with PD No. 776, as amended by EO No. 93, s. 1986 and such other guidelines issued thereon Implementation of this Section shall be subject to the guidelines issued by the DOF and DBM, and such other guidelines issued by the agencies concerned.” DEFINITION OF TERMS. For purposes of this Circular. the following terms used herein shall be construed to mean as follows: NATIONAL MENT_AGENCIFS (NGAs) - shall refer to the Judiciary, the Senate and the House of Representatives, Constitutional Commissions, departments, bureaus, offices. other commissions and all other agencies of the national government, including SUCS, schools, hospitals (except ty hospitals as defined in Section 2.2) and sanitaria, GOVERNMENT-OWNED_AND/OR ~CONTROLLED CORPORATIONS (GOCCs) - shall refer to any government agency organized as a stock or non- stock corporation, vested with functions relating to public needs whether governmental or proprietary in nature, and owned by the government directly o 6or through its instrumentalities either wholly, or, where applicable as in the case of stock corporations, to the extent of at least fifly-one (51) per cent of its capital stock: Provided. That GOCCs may be further categorized by the Governance Commission for GOCCs, Department of Budget and Management (DBM). the ivil Service Commission, and the Commission on Audit (COA) for purposes of the exercise and discharge of their respective powers, functions and responsibilities with respect to such corporations. For purposes of this Circular, the term GOCCS shall also refer to any of the following specialty hospitals: the Philippine Heart Center; the National Kidney and Transplant Institute; the Philippine Children’s Medical Center: and the Lung Center of the Philippines. NATIONAL INTERNAL REVENUE TAXES - any form of imposition to which taxpayers are legally liable under the National Internal Revenue Code (NIRC) of 1997, as amended, subject to the provisions of RA 11213 or the Tax Amnesty Act, excluding interests, surcharges and penal 4 CUSTOMS DUTIES ~ any levy on imported goods under the RA 10863 or the Customs Modernization and Tariff Act (CMTA). excluding interests, surcharges and penalties. IMPORTATIONS ~ the bringing into the Philippine territory of goods or commodities in any form acquired from any foreign country by an NGA and GOCC out of its appropriation or financed by a grant, donation and/or loan. It is understood that the term does not include services performed relative to the it. donation and/or loan. DONATIONS ~ assistance, in cash or in kind, received from foreign governments, international and local agencies or organizations, private entities or individuals, covered by grant agreements, Memorandum of Understanding, Exchange of Notes/Deed of Donation or similar documents between the donor- entity and the donee-government unit to finance specific projects or procurement of goods without any obligation on the part of the recipient to pay. 7 GRANTEE ~ refers to the concerned GOCCs, Armed Forces of the Philippines Commissary and Exchange Service (AFPCES). Philippine National Police Service Store System (PNPSSS), PX Marts including those NGAs, SUCs and government instrumentalities (Gls) whose value-added tax (VAT) exemption has been repealed by RA 10963 or the Tax Reform for Acceleration and Inclusion (TRAIN) law, and other qualified government agencies as may be determined by the Fiscal Incentives Review Board (FIRB), whose tax subsidy has been approved pursuant to Executive Order (EO) No. 93, s. 1986, as amended, in accordance with the annual GAA. 8 LOAN ~ funds whether in cash or in kind received from foreign governments, international and local agencies, private entities or individuals covered by a loan agreement to finance specific projects or procurement of goods and which must be repaid with interest over a prescribed period of time. i 62.14 TAX OBLI 9 OTHER FEES AND CHARGES ~ all other forms of fees and charges other than those covered by the NIRC and the CMTA. 10 REVENUE COLLECTING AGENCY (RCA) ~ shall refer to either the Bureau of Internal Revenue (BIR) or the Bureau of Customs (BOC). 11 CERTIFICATE OF ENTITLEMENT TO SUBSIDY (CES) ~ refers to a document issued by the FIRB certifying to the amount of subsidy that is granted in favor of qualified grantees 12 TAX COMPLIANCE CERTIFICATE (TCCYTAX SUBSIDY AVAILMENT -RTIFICATE (TSAC) ~ refers to the document certifying to the amount of taxes and duties paid by the concemed grantees to the BIR and/or BOC. 13. STATEMENT OF ACCOUNT (SOA) ~ refers to the document issued by the BIR and/or BOC certifying to the amount of taxes and customs duties due the concerned grantees. ATIONS ASSUMED BY THE NATIONAL GOVERNMENT PURSUANT TOA VALID PUBLIC-PRIVATE PARTNERSHIP (PPP) AGREEMENT- refer only to national intemal revenue taxes and/or duties payable to the BIR and/or BOC. COVERAGE 1 This Circular covers the application for processing and approval of tax expenditure subsidies on the following: (a) national internal revenue taxes and import duties payable or assumed by departments, bureaus, offices, and instrumentalities of the National Government, including Constitutional Offices enjoying fiscal autonomy and SUCs to the Government arising from foreign donations, grants and loans; b non-cash tax transactions of the following agencies: (i) Bureau of the Treasury (BTr) for documentary stamp taxes on the issuance of foreign and domestic securities, and foreign currency acquisition for payment of debt service: (ii) Department of National Defense (DND) and PNP importations of military hardware, software, munitions, arms and equipment; (iii) Bureau of Fire Protection (BFP) on importations of fire-fighting equipment, rescue equipment, and personal protective gears; (iv) Department of Transportation (DOTr) for the Metro Rail Transit Line 3 System incurred starting FY 1997 in accordance with the provisions of the Build-Lease-Transfer Agreement executed thereon: (v) Philippine Coast Guard (PCG) and National Coast Watch Center (NCWC) of the Office of the President of the Philippines on importations. grants, and donations of hardware, software, munitions, arms, and equipment for maritime security and law enforcement, marine environmental protection, maritime safety, maritime communications, maritime domain awareness and search and rescue; and (vi) other ‘ 54. 6 4.1 44 obligations assumed by the National Government pursuant to a valid PPP agreement. (c) subsidies approved by the FIRB. which include the AFPCES, the PNPSSS, and the PX Marts, in accordance with Presidential Decree (PD) No. 776, as amended by EO No. 93, s. 1986, as amended For importations explicitly enumerated in Sections 3.1, only those which are made in pursuance of the functions and programs of the concerned government entities, and in the case of regulated importations, only those which are duly authorized by the Bangko Sentral ng Pilipinas, the Department of Trade and Industry (DTI) and/or other government entities empowered to regulate said importations are covered by this Circular. JENERAL GUIDELINES AIL NGAs shall be liable to all forms of national internal revenue taxes and customs duties arising out of transactions subject to assessment by the BIR and/or BOC, pursuant to the provisions of Department of Budget and Management - Department of Finance Joint Cireular No. 7-2012. GAs, Gils, SUCs and other Gls that are entitled to tax expenditure subsidy. shall not be required to pay in cash or in kind their obligations for national intemal revenue taxes and customs duties covered by this Circular, All other government entities that are not entitled to tax expenditure subsidy shall pay the amount due in cash to the RCA chargeable against their own funds. The imported goods subject to taxes and custom duties shall not be released unless the taxes and customs duties due thereon have been paid. Application for tax subsidy shall not cover the payment of prior years” tax obligations, such as tax obligations that were already due for payment in the preceding years. Provided, however, that tax liabilities arising from Final Decision on Disputed Assessment (FDDA) issued by the BIR within the year shall be considered as current year tax obligation. Provided further that payment of prior years’ tax obligations may be filed before the Commission on Audit (COA), as money claim, pursuant to its mandate under Section 26 of Presidential Decree No. 1445, and subject to the procedure prescribed under Section 2, Rule VIII of the 2009 Revised Rules of Procedure of the COA. ‘The BIR and the BOC shall include in their monthly reports of actual income, the internal revenue taxes and customs duties paid out of tax expenditure subsidy based on the Special Allotment Release Orders (SARO) issued by the DBM, pursuant to the pertinent provisions of the Annual GAA. The Cash Operations Report (COR) of the BTr shall henceforth reflect the taxes and duties paid out of the SARO of the DBM under revenues with an equivalent amount recorded under disbursements. om &4.5. Allimportations done through grants or donations shall be supported by a Deed of Donation from the donor entity to be coursed through and authenticated by the Philippine Embassy/Consulate of the donor's country, and a Deed of Acceptance from the recipient ageney. In the instanee that authentication by the Philippine Embassy/Consulate at the donor's country cannot be secured for safety reasons, the notarized Deed of Acceptance of the recipient agency shall be sufficient. 4.6 The deadline of submission of agency requests for tax subsidies shall be in accordance with the deadline set in the fund release system guidelines for a calendar year. 5. SPECIFIC PROCEDURAL GUIDELINES, 5.1 Application for. Approval, and Processing of Tax Expenditure Subsidy 5.1.1 For importations of NGAs including Constitutional Offices enjoying fiscal loans esleiel autonomy and SUCS arising from foreign donations, grants and At least ten (10) working days prior to the arrival of the non- commercially imported goods. the importing ageney (IA) shall submit to the BOC-Collection Service the original copy of the Certification of Official Importation (Form 1). This shall be supported by the authenticated copy of the Bill of Lading (B/L) or Airway Bill (AWB), Parcel Notice, Other Shipping Documents; Packing List, Commercial Invoice, Inventory List; Memorandum of Undertaking: Statement of Account; Deed of Donation and Acceptance (in case of donations); Memorandum of Agreement (in case of loans or grants); Indorsement from the DOF, if applicable: Clearance from the Presidential Management Staff (PMS) under the Office of the President (OP) pursuant to Presidential Memorandum Order No. 36, s. 1992 [in case of donations to the Department of Social Welfare and Development (DSWD)}; Certification of the DTI that the imported articles are not locally available: Clearance from other Government Agencies that may be applicable; and other documentations that may be required by the BOC establishing the authority for and the authenticity of the importation. Upon arrival of shipment, the IA shall secure an Authority to Release Imported Goods (ATRIG) for VAT and excise tax purposes from the BIR, if applicable. and upon completion of other documentary requirements by the IA [e.g., Commercial Invoice; Consular Invoice; B/L or AWB; Packing List; Import Entry & Internal Revenue Declaration: Copies of Certificates for Registration in the appropriate Revenue District Office (RDO), if the importer/broker is applying for ATRIG for the first time; Duly &5.1.1.3 S114 Sriele3) S116 Siete S118 notarized Certificate of Undertaking (for automobiles, feed ingredients, petroleum additives, etc.); and other documents that may be required to substantiate the application for ATRIG, (e.g Certification from Bureau of Animal Industry, Fertilizer and Pesticides Authority. Food and Drug Authority, ete.)}, the BOC — Collection Service shall cause the release of the imported goods The RCA shall issue the Statement of Account/Assessment Notice to the IA. upon release of the goods in four (4) copies to be distributed as follows: Original and Quadruplicate = TA Duplicate - RCA (Collection Service) Triplicate ~ RCA, file copy with entry Within ten (10) working days after the end of each quarter, the [A shall prepare a Quarterly Report of Taxes and Duties Availments (QRTDA) (Form 2), based on the Statements of Accounts/ Assessment Notices issued by RCAs, in three (3) copies to be distributed as follows: Original and Triplicate - DBM Budget Operations Bureau Duplicate =RCA Upon completion of the QRTDA, the IA shall submit to the DBM within fifteen (15) days the request for the issuance of SARO supported by the original and triplicate copies of the QRTDA and the compilation of original copies of TSAC/SOA/Assessment Notice issued by the BOC/BIR (Forms 3-4). The SARO which the DBM will issue shall serve as the basis for recording both the obligation and liquidation of the tx expenditure, The amount of the SARO shall correspond to the verified amount indicated in the QRTDA. The DBM shall accomplish the appropriate portion of the QRTDA indicating the SARO number and date thereof. The IA, upon receipt of the ‘ARO, shall forward a copy of the same to the BOC or BIR. The IA, based on the DBM SARO, shall prepare the Journal Voucher (JV) to liquidate the obligation within ten (10) working days, copy fumished the BTr-National Cash Accounting Div (NCAD). Within ten (10) working days upon receipt of a copy of the agency JV, the BTt-NCAD shall issue a JV debiting the account of the LA. and crediting the account of the RCA. o a5. 1.1.9 Upon receipt of the NCAD IV, record the income in the RC the RCA Chief Accountant shall A's books. For certain importations by the DND, PNP and the BEP In case of importations of military hardware, software, munitions, arms and equipment by the DND and PNP. and in case of importations of firefighting equipment, rescue equipment and personal protective gears by the BFP, the procedures set forth in Section 5.1.1 of this Circular shall apply For issuance of foreign and domestic securities. and foreign currency acquisition for payment of debt serv 1 ervice by the BTr On the liability of the BTr for documentary stamp taxes on foreign and domestic securities issued by it, the following procedures shall be observed, subject to the submission by the BTr of pertinent documents relative thereto as may be required: 5.1.3.1.1 At the end of every month, the BTr shall submit to the DBM its request for the issuance of SARO pertaining to its documentary stamp taxes on foreign and domestic securities issued by it and supported by the monthly summary of government securities issued. 5.1.3.1.2. The SARO which the DBM will issue shall serve as the basis for recording both the obligation and liquidation of the expenditure. The amount of the SARO shall correspond to the verified amount of documentary stamp taxes indicated in the government securities issuance report. The BTr, upon receipt of the SARO, shall forward a copy of the same to the BIR. 5.1.3.1.3 The BTr, based on the DBM SARO, shall prepare the JV to liquidate the obligation within ten (10) working days, copy furnished its National Government Debt Accounting ision (NGDAD). Di 5.13.14 The NGDAD in tum, shall issue a JV debiting the account of the BTr and crediting the account of the RCA. 5.1.3.1.5 Upon receipt of the NGDAD JV, the RCA Chief Accountant shall record the income in the RCA’s books. t 65.1.4 For certain transactions of the DOTr 5.1.4.1 On customs duties and national intemal revenue taxes payable by the DOTC for the Metro Rail Transit Line 3 System, incurred starting FY 1997 in accordance with the provisions of the Build- Lease-Transfer Agreement executed thereon, the procedures set forth in Section 5.1.1 of this Cireular as may be deemed applicable shall be observed. 5.1.5 For certain transactions of the PCG and NCWC On customs duties and national internal revenue taxes payable by the PCG and NCWC, the procedures set forth in Section 5.1.1 of this Circular as may be deemed applicable shall be observed. 5.1.6 For certain transactions of the National Government 5.1.6.1 On customs duties and national internal revenue taxes assumed by the National Government pursuant to a valid PPP agreement, the procedures set forth in Section 3.1.1 of this Circular as may be deemed applicable shall be observed. For those other transactions qualified under Section 15(¢) of the General Provisions of the GAA, which includes the AFPCES. the PNPSSS, and the PX Marts. in accordance with PD No. 776, as amended by EO No. 93, s. 1986, as amended Application for tax expenditure subsidies shall be filed with the FIRB together with the following documents: (a) letter-request signed by the head of office or any authorized official; (b) endorsement from the departmenvoftice to which the applicant is attached; (c) details of tax subsidy requirements. including billings from the concerned revenue agency: (d) certification that items for which tax subsidy is sought shall be used exclusively in the pursuit of mandated functions or a specified project; (e) financial evaluation from the Corporate Affairs Group (CAG) of the DOF for CAG-monitored GOCCs only; and (f) such other documents as may be warranted. (Refer to Annex A for the flow chart). The evaluation of the application for tax subsidy shall be made within seven (7) working days from receipt of the complete documentation requirements. In case of an importation, at least ten (10) working days prior to its arrival, the applicant shall submit to the BOC-Collection Service the original copy of the Certification of Official Importation (Form 1). This shall be supported by the authenticated copy of the Bill of Lading (B/L) or Airway Bill (AWB). Parcel Notice, Other Shipping Documents; Packing List, Commercial Invoice. Inventory List; Memorandum of Undertaking: Statement of Account; Deed of Donation and Acceptance gw , 6(in case of donations); Memorandum of Agreement (in case of loans or grants): Indorsement from the DOF. if applicable; Certification of the Department of Trade and Industry (DT!) that the imported articles are not locally available; Clearance from other Government Agencies and other documentations that may be required by the BOC establishing the authority for and the authenticity of the importation, including an undertaking that the applicant has a pending tax subsidy application with the FIRB and in case of non-approval of its application, that it will be the one to assume payment of taxes and duties due on the importation. Upon arrival of shipment, the applicant shall secure an ATRIG for VAT and excise tax purposes from the BIR. if applicable, and upon completion of other documentary requirements by the applicant, the BOC-Collection Service shall cause the release of the imported goods. If the application is approved. the applicant receives a FIRB Resolution and CES (Form 5), The CES issued by the FIRB shall be valid and effective until December 15 of the current year and in some special cases as warranted, the validity may be extended to December 31 of the current year. If the application is not approved, the applicant will be correspondingly notified in writing by the FIRB. 5.24 After a CES is issued by the FIRB, and copies thereof have been distributed, the RCA Collection Unit, on the basis of the CES, shall prepare within five working (5) days the TSAC/Statement of Accounts for customs duties and taxes payable in four (4) copies to be distributed as follows: Original and Quadruplicate - Grantee Duplicate - RCA (Collection Service) Triplicate ~ RCA, for transmittal to DOF when completely utilized Within ten (10) working days after the end of each quarter, the Grantee shall prepare the QRTDA to be distributed as follows: Original and Triplicate. - DBM Budget Operations Bureau Duplicate - Grantee 5.2.6 Upon completion of the QRTDA, the Grantee shall submit to the DBM within fifteen (15) days prior to the lapse of the effectivity date of the CES. the request for the issuance of SARO, supported by the original and triplicate copy of the QRTDA, original copy of CES and the compilation of original copies of Payment Compliance Certificates, Tax Subsidy Availment Certificate, Statement of Accounts, Assessment Notices issued by the BOC and/or BIR. From the issuance of SARO, the procedures in Sections 5.1.1.6 to 5.1.1.9 of this Circular shall be observed. ¢ . 56. ACCOUNTING REQUIREMENTS Pertinent accounting entries for transactions relating to the above procedures shall be recorded in accordance with the Circular/Guidelines which may be issued by the Commission on Audit for the purpose. 7. SANCTIONS The head of an NGA, GOCC, AFPCES, PX MARTS, SUCS, Gis, who, by fault or negligence, fraudulently misrepresents any transaction or importations as official, shall suffer the appropriate penalties provided by law, either administratively or criminally or both. The concemed tax subsidy applicant shall be responsible for ensuring that all procedural guidelines prescribed in this Circular insofar as these affect their application are strictly adhered to. In case of a transaction or importation made in the name of another National Government Ageney or GOCC, the sanetions referred herein shall apply to the head of the agency or GOCC primarily responsible for the transaction or importation. Whenever applicable. the sanctions referred herein shall likewise apply to any private entity involved in the transaction or importation 8. REPEALING PROVISION All pertinent issuances and other existing rules and regulations inconsistent with this Circular are hereby repealed or modified accordingly 9, EFFECTIVITY This Circular shall take effect CY 2020. CARLOS G. DOMINGUEZ WENDEL E. AVI: Secretary Secretary Department of Finance Department of Budget and Manag DEC 02 wo CERTIFIED fPhotocopy of the ORIGINAL en file [DiPhotocopy of the ORIGIWAL DUPLICATE on fle [DlPhotacopy of the PHOTOCOPY on file ‘Administrative Officer Central Records Management Division DEPARTMENT OF FINANCEvent af 9 nate ra ovens ‘hey shal an tthe THE Cle Servi, the signal congo the Cosiention of “anton (1). “Hel be spore the ] Upon a ‘om he OT Gpmncopmimar) | Hannkeion ICagtenion apron. a Tireeege | | Samer TTR Resaaion ad CES me ingore Ue sone een cainecserersar | | saifedin | SS Ceo rn Taoict conde | lnm setcorsee < aerand neato ahd CES a ER slerBOC ‘8 malo BOC prepares TCCITSACISoteren of Aeon ese ey af Deo ‘ding onde acme Annes A TAX SURSIDY FLOWCHART YOR GOCCS, AFPCRS, PNPSSS and PX MARTS ___[ retin is noisy Ls _ 1 —___| "Saree || [IRD Seorelnrat (NTRC) evaluates pletion. ale proper cevslote ond “esis ot lion ca C) ‘Within 10 working days ater the | eri of enc querer, the grantee shall prepare the QRTDA. I ‘Applicant requests DBM or ® SARO. ee —— {_Istonee of SARO ty the DUM rom the isnnnce of SARO. the rocetres in Setions $1.16 1oS1.L8. of te Joint Cirolar Tieton 52.6 ofthe Joint rule ore Ascent shal ie obeervedForm 1 CLRTIFICATE OF OFFICIAL IRAPORTATION ‘Ware of Government Entity, Taaress Farpose of impartation or Name of Project Tanner of importation (Check Aaproprinte Space) Loan Grant __—___ Donation Contents of Oiliciai importation Quantity Deserintion/Brand/Model Attached are the following documents (Check appropriste space} Blof Lading (8/L) oF Airway Bill |AWS), Parcel Notice, other shipping documents speeity no. of B/C or AWD. Packing List, Commercial Invoice, Inventory List Memerandiimy of Undertaking Statement of Account (tentative) Notarized Deed of Donation and Acceptance, In ease of Donation Memorandum of agreement, In care cf loan er grant ____ Indarsement fram the Department of Finanee (DOF), if applicable Clearance from the Presiciontis! Management Stott (PIS) under the Office of the President purtuant to P/O 36 in cases of donation to DSWD Certification of O71 that the imported artcies are not locally avallable Clearance fram ether governmont agencies, I applicable hereby centity under oath that the information stated on this Certification 2s welt as those in all documents attached hereto are true and genuine to the best of my knowledge and belle. Name and Signature of Head of Government Entity, Pasition/ Designation SUBSCRIBED AND SWORN TO before me this eayot 20, aftlant exhibiting his Residence Cortifeate, Centfiate No. _ Issued at Dote issuedQUARTERLY REFORT OF TAXES AND DUTIES 4VMi MEI NTS (FORM 2 Ageney: Project ‘Special AMetment Relence Onter SARQ)Noa Ome: _ — ——— eS e al cee eet | Ty, Centers Be A egies aco eet, | Tora pevt | ose a | ae | | t | = = = == i 1 { _t { | = amen i t i SST (aes | Tt Sen i = ara a a T° | } 4 ons 4 t E on ee aaa £ l : i i i t i i f f— tess] DEERE —- a i i — ae ee =n Eipeaeel ‘Tou! Request eeepared by Recommended by: Approved by: zag Ofer — Head of Rany Secroury of Budget ard ManagementForm 3 FegPUBLIKI NG FILIPINAS. om 4 Mnivo COOL RAGAWARAN NO PANANALAP! Ce KAWANIHAN NG RENTAS INTERNAS Jaingeot Queeon TAOS 1 DERARIERION ——| 10 WHOSI IP AAY CANCERS. This Tey Subsiot avallmone Centewe Is Haswed ww eee ne ih ie fy Sew a ol eu payin Ti) mowers CEE} werner [Ds] mene te (ETE) omen [ _ i L - ‘This eonifieme is }esued pasa» Revenbe Raguations Nr, ie snl rv ws authority wo wviehnbaw ita Faery a bo For EXuise Tay Parpuses. thls verti ne yu a shin The anche sic, rarnhnioe the evciee ffi any He wed hy nuanuactUTe ptoxlveet, KupAler or inqpaeer Fur Vessels purpusins this sili, tay putyamern oF Hist 20am eed IN ag OY OP a Coministioner vf intemal Rewenue iy: Reloune FlanieT OTR hates stems sa ie vote i int cette) Ve etheraerunlllz Seas se ‘Ini Jets lemnoPSDAD soForm 4 DEPARTMENT OF FINANCE. WONKA OU COSTOMS maniLa 1999 Colfection District _ Part of STATEMENT OF ACCOUNT Gonllomen: Plaase be advised thal the shinmont consigned to you, the particulars of which are.specified hereunder, which had Been authorized for release from Customs custody by the Bureau under Section 13 RA » had beer examined end assecsed custom cuties and Internal ravande faxea Indicated below: CONSIGN! GAPRYING VeSSELIARCRAFT ~— DATE OF ARRIVAL: __WNVOICE NO REGISTRY &: VOYAGENS: an, br AW WOE IMPORT ENTRY NO. «CUSTOMS BROKERS DESCRIPTION OF SHIPHET “AMOUNT IN WORDS: Costas Duty Informal Ravenue Tox Others Tolal~ The assessment represents Hability to thidBureau which you will Inctude in your request for Isstiance of Advice of Allotment from the Deparment of Budget of Managemont It is understood that shoul this not be settled within the two quarters precoding your new importation, telease of Huch importation from Customs cuntody will be hold in abeyance, Very truly yours, For the Collector of CustomsNo. Series of 2009 DEPARTMENT OF FINANCE FISCAL INCENTIVES REVIEW BOARD Department of Finance Building Manila CERTIFICATE OF ENTITLEMENT TO SUBSIDY TO: ALL CONCERNED GOVERNMENT AGENCIES This is 10 certify that based on the application of and on FIRB Resolution No__, copy af which is hereto attached, the above-mentioned Beneficiary has guclified for she grant of subsidy in the marmer and form described as followed. Type of Subsidy The Beneficiary shall submit to the FIRB the cmount of tax subsidy ovoiled of and the corresponding taxes and/or dunes covered by it affer each availment. Failure to do so shall constitute a valid gronmd for the revocation of this certificate of entitlement This certificate of entitlement ks non-trongferable Any attempt to mansfer or manipulate this certificate shall constitute @ valid grovnd for its revocation and a basis for prosecution of the parties involved. Not volid without seal Given this _ day of in the year of ow Lord two thonsand and Signed. penne ene SENIOR For the Chairman, FIRB Tee Presiding Ofticer Chairman, Technical Commit ee OIC-Head, Secretariat (NTRC)