DOF reminds brokers, importers to file their applications for accreditation

By on June 26, 2014

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MANILA — The Department of Finance (DOF) reminds brokers and importers that the deadline for application of accreditation of importers and customs brokers, in accordance with Department Order (DO) No. 33-2014 is June 30, 2014, or the original expiration of their Bureau of Customs (BOC) accreditation, whichever comes earlier.

According to the DO, failure to file the proper application with the Bureau of Internal Revenue and the BOC by the date stated will lead to an automatic cancellation of their accreditation.

The order is only applicable to those importers and brokers who have valid and existing accreditations which were granted without obtaining the required Importer Clearance Certificates (ICC) or Broker Clearance Certificates (BCC) from the BIR.

Customs Memorandum Order (CMO) No. 11-2014 allows for temporary accreditation with the BOC for importers and brokers who have applied for, but not yet received, their Importer Clearance Certificates (ICC) or Broker Clearance Certificates (BCC) with the BIR.

It is only when the BIR denies the issuance of the ICC or BCC, that the BOC-Account Management Office cancels the same in the agency’s Client Profile Registration System from the date of denial.

The BIR has also issued Revenue Memorandum Order (RMO) 22-2014 to expedite the processing of BIR-ICC and BIR-BCC, directing its data warehousing division to extract in advance information and pre-classify them according to three levels of compliance, identified as follows:

First level – Importers or brokers have fully satisfied the accreditation criteria under Section 3.2 of RMO 10-2014, and such tax compliance requirements were already verified from all concerned offices of the BIR

Second level – Importers or brokers appear to have satisfied the prescribed accreditation criteria but require further verification from other concerned BIR offices.

This also includes applications of importers who have not submitted their Securities and Exchange Commission (SEC) Certificate of Good Standing to the BIR, but have already applied with SEC for such.

Third level – Importers or brokers who were verified to have failed all accreditation criteria under Section 3.2 of RMO 10-2014.

This includes importers or brokers who may have satisfied some criteria but were confirmed to have failed major accreditation criteria such as any of the following: tagged as “Cannot be Located” or CBL taxpayer; with open valid stop-filer cases; with criminal cases in the DOJ or courts; with listed accounts receivables that are already final, executory, and demandable. Likewise included in this level are applications which were not received due to incomplete requisite documents.

For applications with valid and existing accreditation from the BOC, the BIR will issue the BIR ICC and BCC for each of the following levels with the following durations of effectivity:

First level – valid for three years;

Second level – acceptance on a provisional period, in which case, the BIR shall take action on the application before it expires;

Third level – denial of application.

BIR shall advice the BOC on 1 July 2014, who among the existing importers or brokers was granted the above levels of accreditation.

BIR shall also advice BOC who among the existing importers and brokers did not file their application at the close of June 30, 2014, and said accreditation shall be deemed automatically revoked.

However, said importers or brokers may file for accreditation as a new applicant.