RMO No. 43-2016 — Amends the guidelines for the issuance of International Carrier's Special Certificate and International Carrier's General Certificate

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENJE RECORDS MGT DIVISION RECEIVEE JuL 2 5' 2016, Lt 8:44A.*M Mgn

July 21, 2016

REVENUE MEMORANDUM ORDER NO. 43- 2D!%

SUBJECT Special Certificate (ICSC) and the International Carrier 's General Certificate (ICGC) Amended Guidelines for the Issuance of the International Carrier's

TO : All Internal Revenue Officials, Employees and Others Concerned

delineated the Bureau's responsibility and provided guidelines for the issuance of the ICSC and the ICGC. This Order amends Revenue Memorandum Order No. 29-94 dated April 14, 1994 which

Item II (l) is hereby amended as follows:

"1. The Office of the Commissioner of Internal Revenue shall undertake the issuance of international carriers (shipping and airline). The Commissioner or his duly authorized representative shall sign the above certificates to be submitted by international carriers the ICSC (BIR Form No. ICC-3) and the ICGC (BIR Form No. ICC-4) after the verification of payments of the two and one-half percent (2 1/2%) income tax on gross Philippine billings and the three percent (3%) carrier's tax prior to the departure of the to the Bureau of Customs.

This Order shall take effect immediately.

Commissioner of Internal Revenue CAESAR R. DULAY

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