31132rmo 19 -Annex A

8/6/2019 31132rmo 19 -Annex A

http://slidepdf.com/reader/full/31132rmo-19-annex-a 1/5

1

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To determine the volume of petroleum products withdrawn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petroleum products withdrawn as reflected in thecorresponding WCs.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

8/6/2019 31132rmo 19 -Annex A


2

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.

8/6/2019 31132rmo 19 -Annex A


3

Excise Tax Return, Bank OfficialReceipts (in the case of a local



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.

8/6/2019 31132rmo 19 -Annex A


4

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



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.

8/6/2019 31132rmo 19 -Annex A


5

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.

Documents

31132rmo 19 -Annex A