RMC No. 28-2008: Circularizes the interim procedure in the handling of Tax Subsidy Availment Certificate and Tax Subsidy Debit Memo used in the payment of internal revenue taxes through the eFPS

Key points

1. Background. Under RR No. 31-2003, TSAC may pay the VAT of manufacturers, producers or suppliers on sales to the AFPCES, and the Excise Tax of suppliers or local refiners on petroleum products bought exclusively for AFPCES. Under RR No. 17-2005, TSDM evidences tax payments made using the subsidy for the Subic-Clark-Tarlac Expressway Project (SCTEP).
2. Interim filing rule. Since the eFPS cannot yet handle TSAC and TSDM payments, the taxpayer e-files the return and e-pays either with TSAC or TSDM only, or with cash together with TSAC or TSDM.
3. Documents for TSAC or TSDM only. On or before the e-payment deadline, the taxpayer submits to the LTDPQAD or the RDO Collection Section a print-out of the Filing Reference Number, the return, and the TSAC (original, or duplicate plus one photocopy) or one TSDM photocopy.
4. Documents for cash plus TSAC or TSDM. The taxpayer e-pays and submits the same documents by the e-payment deadline, with the print-out also showing the Confirmation Number (CN).

Who is affected

• Taxpayers paying with TSAC (AFPCES transactions)
• Taxpayers paying with TSDM (SCTEP transactions)

Deadlines and effectivity

• Documents due on or before the e-payment deadline
• Interim, while eFPS cannot yet handle TSAC and TSDM