Summary
RMC No. 4-2006 prescribes new accountable forms for the tax subsidy granted to the Bases Conversion Development Authority and the contractors, consultants and suppliers in the Subic-Clark-Tarlac Expressway Project, under Revenue Regulations No. 17-2005.
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Key points
- New forms. BIR Form No. 2302 (January 2006) is the Tax Subsidy Availment Certificate (TSAC), Annex A. BIR Form No. 2326 (January 2006) is the Tax Subsidy Debit Memo (TSDM), Annex B.
- VAT subsidy checks. BIR Form No. 2327 (January 2006) is the VAT Subsidy Checks (VSC), Annex C. BIR Form No. 2328 (January 2006) is the Sub-VAT Subsidy Checks (SVSC), Annex D.
Who is affected
- Bases Conversion Development Authority
- Primary contractors and consultants, sub-contractors and suppliers, sub-subcontractors and sub-subsuppliers in the Subic-Clark-Tarlac Expressway Project
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.