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ANNEX “A” : LIST OF DOCUMENTS TO BE SUBMITTED FOR CLAIMS

FOR EXCISE TAX CREDIT/REFUND ON PETROLEUM PRODUCTS

CLAIM TYPE DOCUMENT TO BE PURPOSE


SUBMITTED
1. Sale and delivery of tax-paid Withdrawal Certificates (WCs)/ To determine the volume of petroleum products withdrawn
petroleum products to international Summary of Daily Liftings / from which the petroleum products sold subject of the
carriers pursuant to Section 135(a) and Summary of Removals; In case of claim were sourced.
(b) sale to international airlines,
liquidation statements
Excise Tax Return, Bank Official To confirm payment of excise tax due on the volume of
Receipts (in the case of a local petroleum products withdrawn as reflected in the
manufacturer/producer) or IEIRD corresponding WCs.
(in the case of an importer)
Delivery receipts duly • To determine the volume of petroleum products
acknowledged by the authorized delivered to the international carrier.
representative of the international • To confirm the fact of delivery of petroleum
carrier products to the international carrier.
Sales invoice issued in the name of Claimant is a local manufacturer/producer or importer:
the international carrier and/or in • To ascertain if the amount billed by the claimant for
the name of the international the sale and delivery of petroleum products to
carrier “c/o Name of Intermediary international carriers is net of excise tax.
Party/Broker” • 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 conditions, 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

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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.
Official receipt issued in the name Claimant is a local manufacturer/producer or importer:
of the international carrier and/or • to ascertain if the amount collected by the claimant
in the name of the international for the sale and delivery of petroleum products to
carrier “c/o Name of Intermediary international carriers is net of excise tax.
Party/Broker”
Bunkering Permit (BP) issued by !To determine the country of registry of the
the BOC (in the case of sales to international vessel.
international vessels) ! To prove use or consumption outside the
Philippines.
Copy of any one of the following: To prove that the country of registry of the international
! Certification from the DFA carriers exempts from similar taxes petroleum products
of the list of countries sold to Philippine carriers.
granting excise or similar
tax exemption to A copy of the Air Transport Service Agreement may be
Philippine-registered submitted for evaluation, for the purpose.
international carriers; or
! Certification from the
Embassy/Consular Office
of the country concerned,
duly validated by the DFA.
2. Sale and delivery of tax-paid Withdrawal Certificates (WCs) To determine the volume of petroleum products withdrawn
petroleum products by a local from which the petroleum products sold subject of the
manufacturer/producer or importer to claim were sourced.
exempt entities or agencies pursuant to
Section 135(b)

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Excise Tax Return, Bank Official To confirm payment of excise tax due on the volume of
Receipts (in the case of a local petroleum products withdrawn as reflected in the
manufacturer/producer) or IEIRD corresponding WCs.
(in the case of an importer)
Duplicate original of delivery ! To determine the volume of petroleum products
receipts delivered to the exempt entity or agency.
! To confirm the fact of delivery of petroleum
products to the exempt entity or agency.
Duplicate original of sales invoice ! To ascertain if the amount billed by the claimant for
issued in the name of the exempt the sale and delivery of petroleum products to the
entity or agency 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 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 To ascertain if the amount collected by the claimant for the
receipt issued in the name of the sale and delivery of petroleum products to the exempt
exempt entity or agency entity is net of excise tax.
Copy of tax treaty, convention or ! To prove that the purchaser is a qualified exempt
other international agreement or entity or agency.
Certification from Competent ! To prove that the country of exempt entities or
Authority of country concerned agencies exempts from similar taxes petroleum
products sold to Philippine entities or agencies.

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3. Sale and delivery of tax-paid Withdrawal Certificates (WCs) To determine the volume of petroleum products withdrawn
petroleum products by a local from which the petroleum products sold subject of the
manufacturer/producer or importer to claim were sourced.
exempt from direct and indirect taxes
pursuant to Section 135(c)
Excise Tax Return, Bank Official To confirm payment of excise tax due on the volume of
Receipts (in the case of a local petroleum products withdrawn as reflected in the
manufacturer/producer) or IEIRD corresponding WCs.
(in the case of an importer)
Duplicate original of delivery ! To determine the volume of petroleum products
receipts delivered to the exempt entity.
! To confirm fact of delivery of petroleum products
to the exempt entity.
Duplicate original of sales invoice ! To ascertain if the amount billed by the claimant for
issued in the name of the exempt the sale and delivery of petroleum products to the
entity or agency 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 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.

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In the case of sales and deliveries To confirm registration of the exempt entity with the
to entities duly registered with appropriate or relevant government agency or office, which
PEZA, SBMA, etc., copy of entitles it to the direct or indirect tax exemption.
Certificate of Registration
In the case of sales and deliveries To confirm that direct deliveries to power plants is
to NPC, copy of the constructive delivery to NPC which owns/operates the
Rehabilitation, Operation, power plant/s.
Maintenance and Management
Agreement (ROMM) Agreement,
Power Plant Operation and
Maintenance (O&M) Agreement,
or other similar agreements,
whereby NPC engages an
independent contractor to operate
and/or maintain NPC-owned
power plants for and on behalf of
NPC

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