FEE STRUCTURE
Pursuant
to Department Order No. 49-2000, following
is the fee structure in filing TCC applications,
TCC transfers, TCC replacements and Certifications
at the CENTER:
A.
Filing Fee: A fee collected from the claimant
upon submission of tax credit/duty
drawback application, computed according
to the following schedule:
|
Amount of Claim |
Filing Fee |
|
PhP 100,000.00 and below |
PhP 200.00 |
|
PhP 100,000.00 - PhP 400,000.00 |
PhP 400.00 |
|
PhP 400,001.00 - PhP700,000.00 |
PhP 600.00 |
|
PhP 700,001.00 - PhP 1,000,000.00 |
PhP 800.00 |
|
Over PhP 1,000,000.00 |
PhP 1,000.00 |
B. Processing Fee: A fee equivalent
to one and one-fourth percent (1.25%) of
the amount of claims collected from the
claimant upon completion of the
application documents before the
evaluation of the claim; PROVIDED, that
the amount of processing fee shall not
exceed ONE HUNDRED FIFTY THOUSAND PESOS (P
150,000.00).
C.
TCC Transfer Fee: A fee of P 300.00 payable
for each application for transfer, regardless
of the amount of TCC.
* Where a tax credit certificate is
transferred in part, the subsequent
application for transfer of the remaining
portion of the tax credit certificate
shall also be subject to the payment of
the transfer fee.
D. TCC Replacement Fee: A fee
collected from the claimant for
application for the replacement of a TCC
lost in the custody of the TCC owner, as
provided under Office
Order No. 94-01, computed according to
the following schedule:
| Amount/Unused
Portion of Lost TCC |
Replacement Fee |
|
PhP 100,000.00 and below |
PhP 2,000.00 |
|
PhP 100,000.00 - PhP 400,000.00 |
PhP 3,000.00 |
|
PhP 400,001.00 - PhP 700,000.00 |
PhP 4,000.00 |
|
PhP 700,001.00 - PhP 1,000,000.00 |
PhP 5,000.00 |
|
Over PhP 1,000,000.00 |
PhP 6,000.00 |
On the other hand, TCCs
that are lost while in the custody of
the government could be requested for
replacement without any expense on the
part of the owner pursuant to Department
Order 26-01 dated November 5, 2001.
E.
Certification Fee: A fee of P 150.00 charged for requests
for certifications as follows:
-
That a firm has no similar, previous
and/or outstanding application for tax
credit and duty drawback;
-
That a firm has not used a particular
Certificate of Identification, Export
Declaration, Bill of Lading or Airway
Bill for tax credit or duty drawback application;
-
The authenticity of Tax Credit Certificates;
-
Other
similar requests for certification.
All
fees and charges are
non-refundable
