| Incentive
Law |
Tax
Credit Form No. |
Uses |
Processing
Group |
| EO.
266 |
OSS-Center
Form No. 0301 series of 2005 |
Duty
Portion: for payment of duties and
taxes at the Bureau of Customs (BOC)
VAT Portion: for payment of internal
revenue tax, excluding withholding
tax, for which the TCC holder is directly
liable at the Bureau of Internal Revenue
(BIR).
|
Investment
Incentives Group |
| Section
106 of the TCCP |
OSS-Center
Form No. 0302 series of 2006 |
For
payment of duties and taxes at the
BOC. |
Duty
Drawback Group |
| Section
112 of the NIRC |
OSS-Center
Form No. 0303 series of 2005 |
For
payment of internal revenue tax, excluding
withholding tax, for which the TCC
holder is directly liable at the BIR |
Tax
and Revenue Group |
| RA
7844 |
OSS-Center
Form No. 0301 series of 2005 |
|
Investment
Incentives Group |
| Section
9 of RA 7849 |
OSS-Center
Form No. 0301 series of 2005 |
Duty
Portion: for payment of duties and
taxes at the BOC.
VAT Portion: for payment of internal
revenue tax, excluding withholding
tax, for which the TCC holder is directly
liable at the BIR.
|
Investment
Incentives Group |
| Section
35 of RA 8550 |
OSS-Center
Form No. 0301 series of 2005 |
Duty
Portion: for payment of duties and
taxes at the BOC.
VAT Portion: for payment of internal
revenue tax, excluding withholding
tax, for which the TCC holder is directly
liable at the BIR
|
Investment
Incentives Group |