The Memoranda entered
into between the BIR and BOI and BOI-ARMM; and BIR and PE2A, both entered into
March 1, 2007, containing provisions limiting the authority of the BIR to
investigate returns filed by enterprises under BOI's, BOI-ARMM's and PEZA's jurisdictions.
Said provisions are contrary to law, and thus for this reason, said MOAs are
hereby being revoked.
►
BOI, BOI-ARMM and PEZA registered enterprises
are subject to the same rules and regulations affecting regular taxpayers, and
must submit properly accomplished requirements and documents within the
time-frame prescribed by pertinent issuances.
►
These enterprises are required to submit their
certificate for entitlement to ITH or preferential treatment within thirty
(30) davs from the filing of their ITRs, as among the requirements for
their enjoyment of ITH or preferential tax privileges.
RMC No. 14-2012 dated April 4, 2012
Submission of Certificate for Entitlement to ITH/GST
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