RMC No. 63-2014 — Circularizes BIR Form No. 0217 - Application for Contractor's Final Payment Release Certificate (formerly BIR Form No. 2555) May 2014 Version Digest | Full Text | Annex A
BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUIPAU OY INTEINAL WEVENU RECOBDS MCTDVISION
Quezon City AUb 0 8 2014 W 11:15an)
RECEIVED
June 20, 2014
REVENUE MEMORANDUM CIRCULAR NO. 63 -20/44
SUBJECT Circularizing BIR Form No. 0217 - Application for Contractor's Final Payment Release Certificate (Formerly BIR Form No. 2555) May 2014 Version
TO All Internal Revenue Officials,Employees and Others Concerned
Finance (DOF) dated July 13, 1992, pursuant to Revenue Memorandum Order (RMO) No. 39-92. (MOA) between the Department of Public Works and Highways (DPWH) and the Department of This Circular is issued to reiterate the implementation of Memorandum of Agreement
infrastructures and other projects are required to file an Application for Contractor's Final as Annex "A", to the Bureau of Internal Revenue (BIR) before the release of final payment by Payment Release Certificate -- BIR Form No.0217 (formerly BIR Form No. 2555) hereto attached the DPWH. In line with the MoA, all contractors engaged by the government to construct
RDO having jurisdiction over their principal place of business. before filing a claim for the release of final payment by the DPwH.Contractors whose principal place of business is registered under the jurisdiction of Revenue District Office (RDO) in Metro registered under the jurisdiction of RDo outside Metro Manila shall file their application to the Manila shall file their application to the Audit Information, Tax Exemption and incentives Division (AITEID) located in the BiR National Office,while contractor whose principal place of business is The said application shall be submitted by the contractor to the BIR thirty (30) days
All application shall be in triplicate copies and shall be distributed as follows:
Original Duplicate Triplicate- AITEID/Concerned RDO's Copy Contractor's Copy Assistant Commissioner-Assessment Service/Regional Director's Copy
wide a publicity as possible. All concerned are hereby enioined to be guided accordingly and give this Circular as
KIM S.JAC FO-HENARES
H- 2 marian BUREAU OF INTERNAL REVENUE INTERNAL COMMUNICATIONS DIVISION Commissioner of Internal Revenue 026242
AUG 08 2014
0
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