RMO No. 37-2022: Provides the policies and guidelines for the issuance of International Carriers Special Certificate

Summary

RMO No. 37-2022 amends RMO No. 24-A-1974 and RMO No. 29-1994, as amended by RMO No. 43-2016, with new policies and guidelines for issuing the International Carriers Special Certificate (ICSC).

Key points

1. Registration and TIN. New applicants register and get a TIN online through ORUS. Applicants with an existing TIN use it, and the agent must make sure the principal has no multiple TINs.
2. Official email address. An official and permanent email address of the principal is mandatory, not that of the agent. The BIR may send notices and other processes to it.
3. Taxes to be paid. Income Tax of 2½% of Gross Philippine Billings under Section 28(A)(3)(a) and (b) of the NIRC applies, unless a preferential rate or exemption applies under a treaty, agreement or reciprocity. Percentage Tax of 3% of gross receipts under Section 118 also applies.
4. Payment forms and codes. Each tax is paid separately on BIR Form No. 0605 before the application. The ATCs are IC080 for Income Tax, PT041 for Percentage Tax, MC200 for the Certification Fee and DS 010 for the ₱30 DST.
5. Fees and application. The ₱100 certification fee and ₱30 loose DST are filed with BIR Form No. 0605 and paid online. Applications go through the eICSC icon on the BIR website, and documents are emailed as one .zip file of not more than 10MB.
6. Issuing office and reports. The Regional Director of Revenue Region No. 7A-Quezon City issues the ICSC. That office sends quarterly and annual reports to the Deputy Commissioner Legal Group.

Who is affected

• International carriers applying for the ICSC
• Agents of ICSC applicants

Deadlines and effectivity

• Quarterly report: every 10th of the month following the quarter
• Annual report: January 10th

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