Circularizing BIR Form No. 0217 — Application for Contractor's Final Payment Release Certificate (Formerly BIR Form No. 2555) May 2014 Version

June 20, 2014 REVENUE MEMORANDUM CIRCULAR NO. 063-14 SUBJECT : Circularizing BIR Form No. 0217 Application for Contractor's Final Payment Release Certificate (Formerly BIR Form No. 2555) May 2014 Version TO : All Internal Revenue Officials, Employees and Others Concerned This Circular is issued to reiterate the implementation of Memorandum of Agreement (MOA) between the Department of Public Works and Highways (DPWH) and the Department of Finance (DOF) dated July 13, 1992, pursuant to Revenue Memorandum Order (RMO) No. 39-92 . In line with the MOA, all contractors engaged by the government to construct infrastructures and other projects are required to file an Application for Contractor's Final Payment Release Certificate BIR Form No. 0217 (formerly BIR Form No. 2555) hereto attached as Annex "A" , to the Bureau of Internal Revenue (BIR) before the release of final payment by the DPWH. The said application shall be submitted by the contractor to the BIR thirty (30) days before filing a claim for the release of final payment by the DPWH. 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, while contractor whose principal place of business is registered under the jurisdiction of RDO outside Metro Manila shall file their application to the RDO having jurisdiction over their principal place of business. AaHDSI All application shall be in triplicate copies and shall be distributed as follows: Original Contractor's Copy Duplicate AITEID/Concerned RDO's Copy Triplicate Assistant Commissioner-Assessment Service/Regional Director's Copy All concerned are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX A Application for Contractor's Final Payment Release Certificate Guidelines and Instruction for BIR Form No. 0217 (May 2014) 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. CTacSE 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: 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: HIaTDS a) Application Form (BIR Form No. 0217) in three (3) copies; b) Copy of contractor's Certificate of Registration (BIR Form No. 2303) issued by the BIR; c) Contractor's Summary of Sales to Government; d) Contractor's Summary of Value-Added Tax (VAT) withheld on Sales to Government (Item 26D of BIR Form No. 2550Q); e) Contractor's breakdown of Receipts or Collection; f) DPWH's Summary of Remittance (E-MAP); g) DPWH's draft of final billing; h) Certified true copy of the following: DPWH Vouchers; 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; DPWH's Certificate of Acceptance; and CHATcE 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. i) Details of Project Cost Estimates, if any; j) Notarized Sworn Declaration of the Contractor and Certification from DPWH that no payment yet has been made to the Contractor, if first and final payment of the DPWH; and k) 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) b) BIR Form No. 2306 (Certificate of Final Taxes Withheld at Source) SATDEI