Circularizing Revised BIR Form No. 0217 (Application for Contractor's Final Payment Release Certificate) November 2014 ENCS

January 6, 2015 REVENUE MEMORANDUM CIRCULAR NO. 001-15 SUBJECT : Circularizing Revised BIR Form No. 0217 (Application for Contractor's Final Payment Release Certificate) November 2014 ENCS TO : All Internal Revenue Officials, Employees and Others Concerned This Circular is issued to modify the required documents listed at the back of BIR Form No. 0217 pursuant to Revenue Memorandum Circular No. 63-2014 [Circularizing BIR Form No. 0217 Application for Contractor's Final Payment Release Certificate (Formerly BIR Form No. 2555) May 2014 Version]. Department of Public Works and Highway's (DPWH) Certificate of Acceptance is one of the documents required for processing the contractor's application for the release of final payment by the DPWH. Pursuant to the Implementing Rules and Regulations of Republic Act No. 9184, Certificate of Acceptance is issued after the defects liability period, that is, one year after the completion of the project, hence requiring this document in filing the contractor's application for final release of payment is not feasible. In view of the foregoing, BIR Form No. 0217 ( Annex "A" ) has been revised as well as the required documents listed at the back of the form. All concerned are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible. TcDAHS (SGD.) KIM S. JACINTO-HENARES Commissioner Bureau of Internal Revenue ANNEX A Application for Contractor's Final Payment Release Certificate Guidelines and Instruction for BIR Form No. 0217 [November 2014 (ENCS)] Application for Contractor's Final Payment Release Certificate Who Shall File All contractors are required to file an Application for Contractor's Final Payment Release Certificate before the release of final payment by the Department of Public Works and Highways (DPWH) in regard to contracts with the DPWH. The PDF format of the application form is available for download through the Bureau of Internal Revenue (BIR) website www.bir.gov.ph . Where and How to File All contractors whose principal place of business is registered under the jurisdiction of Revenue District Office (RDO) in Metro Manila shall file their application to the Audit Information Tax Exemption and Incentives Division (AITEID) located in the BIR National Office. All other contractors whose principal place of business is registered under the jurisdiction of RDO outside Metro Manila shall file their application with the Revenue District Office (RDO) having jurisdiction over their principal place of business. All application shall be in triplicate copies and shall be distributed as follows: HDTSCc Original Contractor's Copy Duplicate AITEID/Concerned RDO's Copy Triplicate Assistant Commissioner-Assessment Service/Regional Director's Copy When and How to File This form shall be filed by the contractor thirty (30) days before filing a claim for the release of final payment by the DPWH together with the following documents/schedules, to wit: a) Application Form (BIR Form No. 0217) in three (3) copies; b) Contractor's Summary of Sales to Government; c) Contractor's Summary of Value-Added Tax (VAT) withheld on Sales to Government (Item 26D of BIR Form No. 2550Q); d) DPWH's Summary of Remittance (E-MAP); e) DPWH's draft of Final Disbursement Voucher; f) Certified true copy of the following: DPWH Vouchers; aIcDCT BIR Form Nos. 2550M/2550Q filed with the BIR by the contractor; DPWH's Executive Summary; DPWH's Original or Revised Contract; DPWH's Certificate of Completion; DPWH's Certificate of Final Inspection; and Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307) and Certificate of Final Taxes Withheld at Source (BIR Form No. 2306) given by DPWH to the contractor. g) Details of Project Cost Estimates, if any; h) Notarized Sworn Declaration of the Contractor and Certification from DPWH that no payment yet has been made to the Contractor, in case of first and final payment by the DPWH of the entire contract price; and i) Other documents/schedules as may be required. Reminder Applicant/Contractor shall secure from the DPWH a copy of the following BIR forms as proofs of remittance of taxes withheld upon release of the Net Collectible Final Payment: a) BIR Form No. 2307 (Certificate of Creditable Tax Withheld at Source) EAcIST b) BIR Form No. 2306 (Certificate of Final Taxes Withheld at Source)