RMO No. 43-2016: Amends the guidelines for the issuance of International Carrier’s Special Certificate and International Carrier’s General Certificate

Key points

1. Issuing office. The Office of the Commissioner of Internal Revenue issues the ICSC (BIR Form No. ICC-3) and the ICGC (BIR Form No. ICC-4).
2. Payment verification. Issuance follows verification of payment of the two and one-half percent (2 ½%) Income Tax on Gross Philippine billings and the three percent (3%) Carrier’s Tax. This is done prior to the departure of the international carriers, shipping and airline.
3. Signing. The Commissioner or a duly authorized representative signs the certificates, which international carriers submit to the Bureau of Customs.

Who is affected

• International carriers (shipping and airline)

Deadlines and effectivity

• Verification of payments before departure of the carrier