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RMC No. 84-2010: Prescribes the guidelines and procedures in requiring all taxpayers engaged in the customs brokerage business to submit a list of their respective importers with their Accreditation Number

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Summary

RMC No. 84-2010 requires taxpayers engaged in customs brokerage services to submit a list of their client-importers as of October 29, 2010, for cross-checking with Bureau of Customs (BOC) records.

Key points

  1. Initial list. The list goes to the Revenue District Office, Large Taxpayers District Office or Large Taxpayers Division where the taxpayer is registered, within fifteen days (15) from the issuance of the Circular.
  2. Contents of the list. For each client-importer, the list gives the Taxpayer Identification Number (TIN), name, address and Customs Accreditation Service (CAS) Registration Number.
  3. Quarterly updates. From now on, customs brokerage taxpayers submit each quarter a list of their additional client-importers and a list of client-importers who stopped using their services that quarter.

Who is affected

  • Taxpayers engaged in customs brokerage services

Deadlines and effectivity

  • Client-importer list as of October 29, 2010
  • Initial submission: within fifteen days (15) from issuance of the Circular
  • Updates: quarterly

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.