DEPARTMENT OF FINANCE
ONE-STOP SHOP INTER-AGENCY TAX CREDIT AND DUTY DRAWBACK CENTER
TAX AND REVENUE GROUP
Checklist of Mandatory Requirements for VAT Credit Claims
Name of Claimant:
Address:
Contact Person:
Tel. No. / Fax No.
Period of Claim:
Amount of Claim: P BIR Control No.
Note: / - for documents submitted
1. INITIAL APPLICATION ONLY ( Separate folder, permanent files )
1.1 BIR Registration Certificate
1.2 Articles of Incorporation and By-Laws (for corporation)/SEC Reg.
1.3 DTI Registration (for single proprietorship)
1.4 BOI Registration Certificate
1.5 List of officers of the company
2. GENERAL REQUIREMENTS ( Main Docket, Folder I )
2.1 Claimant Information Sheet (notarized with doc. stamps)
2.2 3 Copies of Application for Tax Credit (BIR Form 1914 for
ITS RDOs and Form 2552 for non-ITS RDOs)
2.3 Copy of VAT Registration Payment for year of claim
(BIR Form 0605)/Annual Registration
2.4 Copy of Monthly and Quarterly VAT Returns for period of claim
2.5 Copy of Annual Income Tax Return, or in case of current claims
the claimant may submit quarterly ITR
2.6 Copy of Audited Financial Statements complete with Notes to
Financial Statements duly received by BIR/AAB
2.7 Sworn statements by the claimant certifying the following:
A. The amount of sales declared with breakdown as to amount
of zero-rated, taxable and exempt sales;
B. The company did not file any and / or will not file any similar
claim from BOI, BOC and BIR;
C. The ending inventory as of close of the period being claimed
has been used directly/indirectly in the products exported
2.8 Verification of Delinquent Accounts and Non-Availment from
Revenue District Office (RDO)
2.9 Certification from BOI-DOF that subject taxpayer has not filed
similar claim covering the same period
2.10 Vat Return showing the amt. of TCC applied
2.11 Authorization from the company designating the contact person
3. LOCAL PURCHASES OF GOODS AND SERVICES ( Folder II )
3.1 Schedule of Purchases for period of claim (see format)
3.2 Diskette containing the Schedule of Purchases (MS-Excel)
4. SALES OF GOODS OR SERVICES (Folder II)
4.1 Schedule of Zero-rated, Taxable and Exempt Sales
(see format) inaccordance with RAMO 2-93
4.2 Diskette containing the Schedule of Zero-rated
Taxable and Exempt Sales (MS-Excel)
4.3 Copy of BIR Authority, in case claimant is using
loose-leaf sales invoices/computerized accounting
system
5. DOLLAR REMITTANCES (Folder II)
5.1 Schedule and copy of Bank Credit Memo to prove Forex
Receipts
No. of Folders:
Main
Supporting
CIS NO/S
x - for documents not yet submitted
6. IMPORTATIONS OF GOODS (Folder III)
6.1 Schedule of Importations for period of claim
(see format)
6.2 Diskette containing the Schedule of
Importations (MS-Excel)
6.3 Copy of Import Entry and Internal
Revenue Declarations duly validated
by bank with O.R.
6.4 Copy of BOC receipts/Confirmation receipts
evidencing payment of VAT
7. OTHER REQUIREMENTS ( Can be submitted after
payment of filling and processing fees)
7.1 Photocopy of Sales Invoices for purchase of
goods or O.R. with S.A./Billing for services
(arranged in accordance with sch. submitted)
7.2 Photocopy of Sales Invoices and AWB/BL
for sale goods or Billings/Service Contracts
for sale of services
(arranged in accordance with sch. submitted)
7.3 Photocopy of inventory of used and unused
invoices/OR filed and duly received by BIR
7.4 Reconciliation of Export Sales and Dollar
Remittances
7.5 Schedule of off-setting of receivables and
payables if company has off-setting
agreement with foreign affiliates/companies
7.6 Schedule of Acquisition, Depreciation and
Disposal of Property, Plant and Equipment
for the year (for the period for current claims)
REMARKS:
1 Complete as to Requirements
2 For Compliance of Other Requirements
3 Disapproved:
A. Prescribed Claim
B. PEZA Registered (RMC 74-99)
C. Indirect Exporter
D. Others
CHECKLISTED BY:
Signature Over Printed Name Group No.
Month Date Year