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

Key points

1. Who files and when. Under a Memorandum of Agreement between the DPWH and the DOF, contractors engaged by government to build infrastructure and other projects must file the form with the BIR thirty (30) days before filing a claim for release of final payment by the DPWH.
2. Where to file. Contractors whose principal place of business is under an RDO in Metro Manila file with the Audit Information, Tax Exemption and Incentives Division (AITEID) at the BIR National Office. Contractors registered under an RDO outside Metro Manila file with the RDO that has jurisdiction over their principal place of business.

Who is affected

• Contractors engaged by government for infrastructure and other projects

Deadlines and effectivity

• Issued August 8, 2014
• File 30 days before claiming final payment release from the DPWH