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8/6/2019 31132rmo 19 -Annex A
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ANNEX “A” : LIST OF DOCUMENTS TO BE SUBMITTED FOR CLAIMSFOR EXCISE TAX CREDIT/REFUND ON PETROLEUM PRODUCTS
CLAIM TYPE DOCUMENT TO BE
SUBMITTED
PURPOSE
1. Sale and delivery of tax-paid
petroleum products to international
carriers pursuant to Section 135(a) and
(b)
Withdrawal Certificates (WCs)/
Summary of Daily Liftings / Summary of Removals; In case of
sale to international airlines,liquidation statements
To determine the volume of petroleum products withdrawn
from which the petroleum products sold subject of theclaim were sourced.
Excise Tax Return, Bank Official
Receipts (in the case of a local
manufacturer/producer) or IEIRD
(in the case of an importer)
To confirm payment of excise tax due on the volume of
petroleum products withdrawn as reflected in thecorresponding WCs.
Delivery receipts duly
acknowledged by the authorized
representative of the internationalcarrier
• To determine the volume of petroleum products
delivered to the international carrier.
• To confirm the fact of delivery of petroleum
products to the international carrier.
Sales invoice issued in the name of
the international carrier and/or inthe name of the international
carrier “c/o Name of Intermediary
Party/Broker”
Claimant is a local manufacturer/producer or importer:
• To ascertain if the amount billed by the claimant forthe sale and delivery of petroleum products to
international carriers is net of excise tax.
• If it cannot be determined from the invoice that the
amount billed is net of excise tax, other supportingdocuments, such as, but not limited to, computer
system-generated print-out of pricing conditions, if
applicable, certification under oath from claimant as
to the pricing, certification under oath from thebuyer that the amount billed is net of the
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corresponding excise tax, an invoice bearing thenotation “no excise tax”, and a contract stating thatthe price is net of excise tax, etc. may be submitted
for evaluation.
Official receipt issued in the name
of the international carrier and/or
in the name of the internationalcarrier “c/o Name of Intermediary
Party/Broker”
Claimant is a local manufacturer/producer or importer:
• to ascertain if the amount collected by the claimant
for the sale and delivery of petroleum products to
international carriers is net of excise tax.
Bunkering Permit (BP) issued by
the BOC (in the case of sales to
international vessels)
! To determine the country of registry of the
international vessel.
! To prove use or consumption outside thePhilippines.
Copy of any one of the following:! Certification from the DFA
of the list of countries
granting excise or similartax exemption to
Philippine-registered
international carriers; or
! Certification from the
Embassy/Consular Office
of the country concerned,
duly validated by the DFA.
To prove that the country of registry of the internationalcarriers exempts from similar taxes petroleum products
sold to Philippine carriers.
A copy of the Air Transport Service Agreement may be
submitted for evaluation, for the purpose.
2. Sale and delivery of tax-paid
petroleum products by a local
manufacturer/producer or importer to
exempt entities or agencies pursuant to
Section 135(b)
Withdrawal Certificates (WCs) To determine the volume of petroleum products withdrawnfrom which the petroleum products sold subject of the
claim were sourced.
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Excise Tax Return, Bank OfficialReceipts (in the case of a local
manufacturer/producer) or IEIRD
(in the case of an importer)
To confirm payment of excise tax due on the volume of petroleum products withdrawn as reflected in thecorresponding WCs.
Duplicate original of delivery
receipts
! To determine the volume of petroleum products
delivered to the exempt entity or agency.
! To confirm the fact of delivery of petroleumproducts to the exempt entity or agency.
Duplicate original of sales invoiceissued in the name of the exempt
entity or agency
! To ascertain if the amount billed by the claimant forthe sale and delivery of petroleum products to the
exempt entity or agency is net of excise tax.
! If it cannot be determined from the invoice that theamount billed is net of excise tax, other supporting
documents, such as, but not limited to, computer
system-generated print-out of pricing, if applicable,certification under oath from claimant as to the
pricing, certification under oath from the buyer that
the amount billed is net of the corresponding excise
tax, an invoice bearing the notation “no excise tax”,and a contract stating that the price is net of excise
tax, etc. may be submitted for evaluation.
Duplicate original of official
receipt issued in the name of the
exempt entity or agency
To ascertain if the amount collected by the claimant for the
sale and delivery of petroleum products to the exempt
entity is net of excise tax.Copy of tax treaty, convention orother international agreement or
Certification from Competent
Authority of country concerned
! To prove that the purchaser is a qualified exemptentity or agency.
! To prove that the country of exempt entities or
agencies exempts from similar taxes petroleum
products sold to Philippine entities or agencies.
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3. Sale and delivery of tax-paidpetroleum products by a local
manufacturer/producer or importer to
exempt from direct and indirect taxes
pursuant to Section 135(c)
Withdrawal Certificates (WCs) To determine the volume of petroleum products withdrawnfrom which the petroleum products sold subject of theclaim were sourced.
Excise Tax Return, Bank Official
Receipts (in the case of a local
manufacturer/producer) or IEIRD
(in the case of an importer)
To confirm payment of excise tax due on the volume of
petroleum products withdrawn as reflected in thecorresponding WCs.
Duplicate original of delivery
receipts
! To determine the volume of petroleum products
delivered to the exempt entity.
! To confirm fact of delivery of petroleum productsto the exempt entity.
Duplicate original of sales invoiceissued in the name of the exempt
entity or agency
! To ascertain if the amount billed by the claimant forthe sale and delivery of petroleum products to the
exempt entity or agency is net of excise tax.! If it cannot be determined from the invoice that the
amount billed is net of excise tax, other supporting
documents, such as, but not limited to, computer
system-generated print out of pricing, if applicable,
certification under oath from claimant as to thepricing, certification under oath from the buyer that
the amount billed is net of the corresponding excise
tax, an invoice bearing the notation “no excise tax”,and a contract stating that the price is net of excise
tax, etc. may be submitted for evaluation.
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In the case of sales and deliveriesto entities duly registered with
PEZA, SBMA, etc., copy of
Certificate of Registration
To confirm registration of the exempt entity with theappropriate or relevant government agency or office, whichentitles it to the direct or indirect tax exemption.
In the case of sales and deliveries
to NPC, copy of the
Rehabilitation, Operation,Maintenance and Management
Agreement (ROMM) Agreement,Power Plant Operation andMaintenance (O&M) Agreement,
or other similar agreements,
whereby NPC engages an
independent contractor to operateand/or maintain NPC-owned
power plants for and on behalf of
NPC
To confirm that direct deliveries to power plants is
constructive delivery to NPC which owns/operates the
power plant/s.
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