REVENUE MEMORANDUM ORDER NO. 33-2014 by KIM S. JACINTO-HENARES Commissioner of Internal Revenue. IMPORT and EXPORT Licensing and Tax Compliance.

I do not know if you guys will appreciate this update from BIR; but for me who is advocating cross-border e-commerce trading  REVENUE MEMORANDUM ORDER NO. 33-2014 by KIM S. JACINTO-HENARES Commissioner of Internal Revenue signed Sept 11,  2014  is a major concern. 

WHY? 

Amendments and additional requirements, bureaucratic challenges, so many over-lapping rules are making import and export business compliance and start up very difficult. Thus., altogether a good formula for more red tape, for more smuggling activities, opportunity heydays for corrupt officials and open situation to compromise good people/personnel amongst the BIR and Bureau of Customs.

------------------------------------------------------------
REVENUE MEMORANDUM ORDER NO. 33-201

• -Applicants operating under Investment Promotion Agency such as BOI, PEZA, 
• -Freeport and Special Economic Zone are required to submit their Certificate of Registration in addition to the regular requirements.
• -Unaccredited Importer or Broker is required to submit Printer’s Delivery Receipt and 
• -Proof of Filing tax returns through BIR’s Electronic Filing and Payment System.
• -Proof of Single Importation shall no longer be required.
• -Importers who are on the list of BOC as of February 2014 and were able to file their application before July 31, 2014 shall be qualified for provisional ICC if certain requirements are met.
• -The list of qualified importers will be posted on the BIR website.  The list will be provided to BOC using emails.  BOC will use the list from BIR in processing their respective accreditation i.e. in lieu of physical copy of the certificate itself.
• -Importer shall be responsible to initiate verification from the concerned BIR offices if they satisfy the criteria provided under RMO 20-2014, as amended, to ensure the issuance of a regular ICC before expiration of the six-month validity period.
• -Complete documentation must be submitted to the ARMD at least 30 days prior to the expiry date of the said provisional ICC/BCC. If late, applicant is required to have a new application.
• -The issuance of Provisional ICC/BCC is not applicable to applicants who are not in the list provided by BOC as of February, 2014. It shall likewise not apply to applicants included in the list but failed to file the application on or before July 31, 2014.
• -For the submission of data relative to the semestral review of ICC/BCC, the following lists shall be provided to the ARMD on a monthly basis, on or before the 10th day of the month (e.g., for taxpayer’s compliance as of March 2014 due for filing in April 2014, the list is due on or before the 10th of May, 2014).
  

------------------------------------------------------------

---

I do not know if ako lang ang nahihirapan intindihin, or any one of my friends needs to understand the changes. But if the Philippines wants to be competitive for the ASEAN 2015 - AEC Economic Integration then import and export licence and tax return compliance should be easier to do as of this point. 

I  believe the efforts  of  the BIR and the commissioner are with good intention, I agree we should improve tax collection but I am hoping the culture of the government  --

"ito ang isang-damukal na batas, ito ang mga amendments at additional requirements, other procedure.  Pumunta ka roon, pumunta ka dito, etc ..,"     


 -- will change much sooner. 

For complete of BIR RMO 33-2014 details, you can CLICK here.  

---