How To Apply For An International Carriers Certificate

A friend of mine who is currently working with a shipping company asked for my assistance regarding their shipping company’s special certificate.

According to her, the usual procedure was to submit the application to the Bureau of Internal Revenue -District Office No 26 - Malabon - Navotas . But, recently the application was transferred to the Commissioner’s Office of the BIR.

The bureau confirmed that the application was indeed transferred to the Office of the Commissioner and for the information of other affected companies, the following documentary requirements were listed by the agency, thus:

1.    A duly accomplished and notarized application for BIR International Carriers Release Certificate;

2.    A copy of the vessel/ship registration;

3.    A notarized statement of the following:

·         The basis of the computation of the 3% Common Carriers Tax; and 2.5% Income Tax (Gross Philippine Billing), unless the Philippine has a tax treaty with the country of registry of the vessel/ship, in which case, the rate is different (for information on the tax treaties you may contact the International Tax Affairs Division (ITAD) of the bureau;

·         The kind and volume of the cargo to be loaded;

·         The total freight revenue earned;

·         The distance, in terms of nautical mile, of Philippine port to foreign port of destination.

4.    A copy of the charter contract  (in case this is unavailable, please include the reasons for its unavailability in the statement)

5.    The proof of payment of the income tax and common carrier’s tax, received and validated by the Authorized Agent Bank (AAB) of the BIR;

6.    The proof of payment of P100 certification fee (use the BIR Form 0605 in paying with the AAB) and one (1) documentary stamp;

8.    The letter-advice to the Bureau of Customs (BOC)

The documents are to be submitted to the Office of the Commissioner at Room 511, 5^th floor of the Main Office in Agham Road, Diliman, Quezon City.

My friend submitted their BIR Form 0605 at the Land Bank –East Avenue Branch. The BIR Forms are available at the Revenue District Offices (RDOs) or you may download a form from their website under the following links http://www.bir.gov.ph/birforms/form_pay.htm#0605. 

The complete list of the AABs can also be found at their website in this link:ftp://ftp.bir.gov.ph/webadmin1/pdf/rdo_no_39.pdf

She was not able to get the certificate at once since the signatory was out of town. She was, then, instructed to return on the following week.

I hope I am able to help some other company regarding the matter.