Importers and customs broker’s accreditation in the Philippines

IMPORTERS AND CUSTOMS BROKER’S ACCREDITATION: BIR/BOC-AMO

• Learning Objectives:– To enrich knowledge of the student regarding the new

accreditation processes of Importers and Customs Brokers before the BIR and BOC-AMO

• Learning Outcomes: the students will have to-– Identify the requirements and processes in the securing of

BIR/AMO accreditation– To appreciate the importance of knowing the requirements and

processes in the securing of BIR/AMO accreditation– To apply the acquired learning in the requirements and

processes in the securing of BIR/AMO accreditation

TCCP: Provisions

Who is the importer? - Section 1203 of the TCCP considers the following persons the owners of imported articles:

• Consignee • Holder of the bill of lading or air waybill • Consignor • Underwriters of the abandoned articles • Salvor

HISTORY: Importers/Brokers Accreditation

1. CMO 149-88, as amended by CMO 23-99 – CIIS or Customs Intelligence and Investigation Service;

2. CAO 3-2006 - CAS- (Customs Accreditation Secretariat)

3. CMO 30-2010 - ICARE, UNIT (Interim Customs Accreditation and Registration Unit)

4. DO 012 & 013-2014; RR 10-2014 CMO 4 & 11-2014 – BIR/ARMD (Account Receivable and Monitoring Division) BOC/AMO – (Account Management Office)

Comparison of basisPREVIOUS

REGUALTIONSCURRENT

REGULATIONSCMO 30-2010 – ICARE, UNIT (AOCG)

CMO 4-2014 – AMO (AOCG)

RA 9135 – PEAG3 YEARS

DOF DO 012-2014 – FIU – 10 YEARS

RA 9280 – CUSTOMS BROKERS ACT

DOF DO 012-2014/RR 10-2014/CMO 4-2014

PHASES OF ACCREDITATION

PHASE 1: Bureau of Internal Revenue (ARMD)BIR-ICC (BIR-Importers clearance Certificate)BIR-BCC (BIR-Customs Broker Clearance Certificate)

PHASE 2: Bureau of Customs (AMO)COA (Certificate of Accreditation)COR (Certificate of Registration) – CPRS

RMO 10-2014: General Policies

“Pursuant to DOF Department Order No. 12-2014, all importers and customs brokers (individual, partnerships, corporations, cooperatives, associations – whether taxable or non-taxable), unless otherwise exempted, are required to secure accreditation from the BIR under the guidelines, policies and procedures set forth in this Order”


RMO 10-2014, Section 3.2 – criteria:1. Existence, at all times, of a Head Office or

principal place of business;

HEAD OFFICE (HO) – refers to the declared specific or identifiable principal place/head office of business as stated in the Articles of Incorporation/Partnerships/Cooperation/DTI


RMO 10-2014, Section 3.2 – criteria:2. Full compliance with all the primary and

secondary registration requirements of the BIR (i.e. for the HO, branch, or facility)

PRIMARY REGISTRATION – compliant with RR 7-2012 (a. TIN issuance and registration; b. Purely TIN issuance)

SECONDARY REGISTRATION – subsequent registration activities after BIR-COR relative to printing and issuance of official receipt; registration of books of accounts, etc


RMO 10-2014, Section 3.2 – criteria:3. No “stop-filer” cases with the BIR – timely

filing of the required tax returns and payment of tax due.

STOP FILER CASE – refers to system created case when taxpayer fails to file a return for a required tax type for a taxable period (i.e. ITR, VAT, PT)


RMO 10-2014, Section 3.2 – criteria:4. No record of any AR/DA with the BIR.

AR/DR (accounts receivable/delinquent account) - refers to an outstanding tax liability of a taxpayer arising from a tax assessment or any unpaid delinquent account which is considered final, executory, and demandable


RMO 10-2014, Section 3.2 – criteria:5. No record of any pending criminal complaint

filed by the BIR for tax evasion and other criminal offenses under the Tax Code, whether filed in court or in the DOJ or subject of final and executory judgment by court


RMO 10-2014, Section 3.2 – criteria:6. No unresolved issues arising from discrepancies

in the declared income or expenses resulting from the matching of third-party information from the BIRs Reconciliation Lists for Enforcement (RELIEF) System and Tax Reconciliation System (TRS). If an such unresolved issues exists, the non-resolution must not have been caused by or must not be attributable to the importer or customs broker.


RMO 10-2014, Section 3.2 – criteria:7. Not tagged as a CBL taxpayer.

CBL (Cannot Be Located taxpayer) – refers to a status of a registered taxpayer whose whereabouts could not be located in the address given by him/it in the return filed or at the address registered/given by him/it to the BIR.


RMO 10-2014, Section 3.2 – criteria:8. No material misrepresentation in the

documents submitted in applying for accreditation.- within 10 days from occurrence of material changes shall report in writing to the BIR.- failure by an accredited importer or customs broker to inform, may be a ground for the cancellation or revocation.


RMO 10-2014, Section 3.2 – criteria:9. Regular use of the eFPS in filing all the requisite tax

returns and in the payment of the taxes due thereon; or regular use of the IAF system in filing all the requisite tax returns.

eFPS (electronic Filing and Payment System) – refers for electronically filing and payment.

IAF (Inter-Active Forms System) – refers for electronically filing and payment, other than the eFPS.


RMO 10-2014, Section 3.2 – criteria:10.Regular submission of all information returns

(electronically) under existing internal revenue tax laws, rules, regulations and issuance:

- SLSP – summary lists of sales, purchases and importations

- 1604CF – annual alphalist of employees- 1604E – annual list of payees for tax witheld

PHASE 1: BIR-ICC/BCC (ARMD)IMPORTER (BIC-ICC) and CUSTOMS BROKER (BIR-BCC)

1. Application form for Accreditation for Importer (Annex A-1)

6. If the applicant shares the registered address of his HO address: - vicinity map and location map indicating the actual space occupied by the applicant - contract covering such space-sharing arrangement - applicant’s written justification for entering into such space-sharing arrangement - written consent of the lessor or building administrator to such arrangement

2. Authenticated copy of latest Annual Income tax Return w/ Financial Statement

3. CTC of the latest Mayor’s Permit or duly received Application for Business Permit

4. Proof of ownership of the registered address (CTC of original CT/TCT/CCT/TD) or Proof of lawful occupancy (CTC of CL)

5. Vicinity map, location plan and photographs of registered address

7. Proof of latest utility billings (e.g. electricity, water, telephone)


8. Undertaking to comply with the duty to preserve and maintain records for a period of ten (10) years and to allow access to examination by the BIR, BOC, and the Fiscal Intelligence Unit of the Department of Finance (DOF-FIU)

9. Photocopy of the official receipt for the payment of the BIR accreditation processing (Php2,000.00) and certification fee (Php375.00)

10. Additional docs. For Individual applicants: a. CTC of DTI Certificate of Registration of Business Name; b. Original copy of personal profile with two (2) recent 2x2 pictures 11. Additional docs. For Non-individual applicants: a. Original copy of Secretary Certificate of the minutes/contents of the Board

Resolution authorizing the designated representative to sign the Application Form b. CTC of General Information Sheet filed with SEC c. Original copy of Certificate of Good Standing issued by SEC d. Original copy of profile of corporation, partnership or association e. Original copy of profile of each member of the Board, Corporate Officers, partner f. Original copy of the personal profile of employees, representatives, or agents dealing

with BOC


12. Additional documents for Customs Brokers:

a. Photocopy of the applicants identification card as licensed customs broker issued by the Professional Regulation Commission (PRC);

b. Original copy of the Certificate of Good Standing issued by the PRC and the Chamber of Customs Broker, Inc (CCBI) issued the current year;

c. Photocopy of the Professional Tax Receipt (PTR) as a customs broker for the current year;

d. Original copy of NBI Clearance issued within the last three (3) months prior to the date of application for accreditation;

e. Certified list of regular clients (importers and exporters),if any; and f. Certified list of customs representatives together with the original copies of their

corresponding NBI clearances issued within the last three (3) months prior to the date of application for accreditation

ADDTL REQUIREMENTS

AS PER RMO 1-2015a. Certification issued by the concerned RDO/Head Office having jurisdiction of the

applicant address;b. Certification from concerned Chief of the Regional Legal Division that the applicant has

no pending criminal charges;c. Certification from concerned Chief of the Regional Collection Division that the

applicant has no delinquent account;d. Certification that the applicant has no listed tax liability with the Accounts Receivable

Monitoring Division (ARMD);e. Certification 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 immediate preceding eight (8) taxable quarters, if applicable;

f. Certification from the Chief, Miscellaneous 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 Witholding Taxes during the last two (2) preceding years

BIR-ICC/BCC: Validity

A BIR-ICC and BIR-BCC shall be valid from a period of three (3) years from the date of its issuance, unless sooner revoked or cancelled.

PHASE 2: BOC-AMO C.O.A.

IMPORTER CUSTOMS BROKEROriginal Expiration Date clearly indicated in front of the folder

Original Expiration Date clearly indicated in front of the folder

Completely filled-out and NotarizedApplication Form

Completely filled-out and Notarized Application Form with specimen signature

BOC Official Receipt evidencing payment of Application Fee

BOC Official Receipt evidencing payment of Application Fee

BIR Importer Clearance Certificate (Original) BIR Brokerage Clearance Certificate (Original)Corporate Secretary’s Certificate, Special Power of Attorney or Partnership Resolution for designated signatories in the import entries, with sample original signatures

Certified True Copy of BIR Broker Clearance Certificate or proof of application

Original copy of NBI Clearance of the Applicant issued within three (3) months prior to the date of application

Valid Professional Regulation Commission ID

PHASE 2: BOC-AMO C.O.A.

IMPORTER CUSTOMS BROKERTwo (2) valid government-issued IDs with picture of the applicant and responsible officers

Updated list of clients with complete address and contact details

Latest General Information Sheet List of Authorized representative/s with complete personal profile, photo, contact details and specimen signatures

Personal Profile of the applicant and responsible officers

Printed CPRS profile of applicant and updated email notification of ”STORED” CPRS Profile

Company profile with pictures of the offices and/or warehouse premises

Previous Certificate of Accreditation

Printed CPRS profile of applicant and updated email notification of “STORED” CPRS Profile

Previous Certificate of Accreditation

BOC-COA/CPRS: Validity

A BOC-COA shall be valid from a period of three (3) years same with BIR-ICC/BCC from the date of its issuance, unless sooner revoked or cancelled.

Note: CPRS is a system which a validity of one (1) year. Therefore, all applicant must update their profile (CPRS) annually.

END

Maraming Salamat Po!!

CB MICHAEL G. TEDEMCA Student

AIMS GRADUATE SCHOOL