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RMC No. 09-2018: Prescribes the additional mandatory requirements for all Economic Zone Developers/Operators duly registered under the Philippine Economic Zone Authority for the processing of Electronic Certificate Authorizing Registration

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Summary

RMC No. 09-2018 prescribes additional mandatory requirements for PEZA-registered Economic Zone Developers/Operators when processing the Electronic Certificate Authorizing Registration (eCAR).

Key points

  1. Additional documents. Besides those listed in Revenue Memorandum Order No. 15-2003, they submit a certified true copy of the latest PEZA Certificate of Registration of the developer/operator and the parties to the transaction. They also submit a certified true copy of the PEZA Registration Agreement and of the PEZA certificate of available tax incentives as of the time of the transaction.
  2. No further documents. No other document is required to determine tax treatment for transfers of property outside the Special Economic Zone, whether or not the buyer is PEZA-registered. The same applies to transfers within the zone to PEZA Economic Zone Facilities Enterprises, other PEZA-registered buyers, and non-PEZA registered entities.

Who is affected

  • PEZA-registered Economic Zone Developers/Operators

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances

CitesRMO No. 15-2003
Cited byRMC No. 60-2019

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.