BIR Certification in Export Declaration (ED) and Certification Fee Included in the Authority to Collect

October 1, 1981 REVENUE MEMORANDUM CIRCULAR NO. 34-81 SUBJECT : BIR Certification in Export Declaration (ED) and Certification Fee Included in the Authority to Collect TO : Internal Revenue Officers Concerned Quoted hereunder in the instruction this Office had issued to the BIR Representative at the National Exporting Coordinating Center (NECC) for your guidance and information: "27 July 1981 "MEMORANDUM : The Chief National Audit Review Division FOR : The BIR Representative at the National Exporting Coordinating Center (NECC) All others Concerned SUBJECT : BIR certification in the Export Declaration and Assessment of 50 certification fee as included in the authority to Collect In line with the President's directive to cut red tape in the processing of documents especially those relating to trade, all concerned are hereby ordered to immediately implement the following: cdt 1. Issue BIR certification only to exporters of tobacco, minerals and forest products after they have paid the taxes due to them such as ad valorem tax, forest charges, tobacco inspection fee and other internal taxes, fees charges and fund fees. cd 2. Inform all exporters whose products do not fall within the categories of tobacco, minerals and forest products to directly proceed to the Bureau of Customs to secure their authority to load without the BIR certification. No certification fee shall be collected from these exporters. For strict compliance". (SGD.) RUBEN B. ANCHETA Commissioner The certification referred to above is the signature affixed on the space provided for under the Export Declaration (ED Form No. 3) by the BIR Representative assigned to export Coordinating Centers. The certification fee assessed on the certification made on the Export Declaration (ED Form No. 3) shall be included in one Authority to Collect for wharfage fees, inspection fees, and other fees and charges which shall be deducted by the Central Bank of the Philippines from the export proceeds received by the exporter. ROMULO M. VILLA Acting Commissioner TAN-V4656-D1920-A-3