Submission of 2012 Audited Financial Statements (AFS) and Income Tax Return (ITR)

January 28, 2013 CDC MEMORANDUM CIRCULAR NO. CSD13-05 TO : All Clark Freeport Zone (CFZ) Registered Enterprises SUBJECT : Submission of 2012 Audited Financial Statements (AFS) and Income Tax Return (ITR) All CFZ registered enterprises are hereby reminded of the following: 1) Annual submission of the following with supporting documents/schedules duly stamped "RECEIVED" by the Bureau of Internal Revenue (BIR) and Local Government Unit (LGU), within thirty (30) days from the last prescribed date of filing (or April 15, 2xxx) with BIR, as provided under Item B, Section 6, of the Rules and Regulations to Implement Bases Conversion and Development Act (Republic Act 7227 as amended, RA No. 9400) For Locators with Tax Incentives: a) Income Tax Returns (ITR), and Audited Financial Statements (AFS) duly stamped "RECEIVED" by the Bureau of Internal Revenue (BIR) and Local Government Unit (LGU); b) Sworn affidavit that income stated in the AFS and/or ITR has been derived from foreign sources pursuant to RA 9400, DOF # 3-08 and RMC 50-2007 (see Annex A). For Locators without Tax Incentives: a) Income Tax Returns (ITR), and Audited Financial Statements (AFS) duly stamped "RECEIVED" by the Bureau of Internal Revenue (BIR) only. DHacTC 2) Submit above documents to Clark Development Corporation (CDC) Customer Service Department (CSD)-Business Permit and Registration Section located at 2nd Floor, Bldg. 2125, C. P. Garcia Avenue, CFZ Philippines. 3) The deadline for the submission of the annual ITR and AFS for the Calendar Year ending December 31, 2012 is on May 16, 2013. 4) The submission by CFZ Registered Enterprises of the copy of their respective ITR and AFS together with supporting documents/schedules filed with BIR and LGU shall serve as sufficient compliance with the requirements for the availment of incentives, if any. For further queries, please feel free to call our CDC/CSD-Business Permit and Registration Section at telephone number (045) 499-0182 or 499-0894. For your compliance. (SGD.) ARTHUR P. TUGADE President and Chief Executive Officer ANNEX A REPUBLIC OF THE PHILIPPINES) Clark Freeport Zone ) Sworn Affidavit I/We, the undersigned duly authorized officer/representative of _______________ (Name of Locator), hereby depose and state: That the gross revenues/sales declared in the Audited Financial Statement and/or Income Tax Return submitted to the Bureau of Internal Revenue for Taxable Year _______ have been derived from foreign sources as defined by Republic Act 9400, Department of Finance Order No. 3-08 and BIR Revenue Memorandum Circular 50-2007. That this affidavit is being executed and submitted to serve as one of the bases of CDC to renew the Certificate of Registration and Tax Exemption and for other legal purposes. IN WITNESS WHEREOF, I hereby affixed my signature this ______ day of _________________ 20____. ____________________ Affiant ____________________ ____________________ Witness Witness SUBSCRIBED AND SWORN to before me this ______ day of ____________ at ______________________, affiant exhibiting to me his/her ____________________________________ issued on ___________________________________________ at _____________________. Doc. No. ________; SCHIcT Page No. ________; Book No. _______; Series of ________ Locator Information Sheet and Undertaking