PROFORMA INVOICES AND CUSTOMS TAXES RECEIPT TO BE SUBMITTED BEFORE RELEASE OF PAYMENT

View previous topic View next topic Go down

PROFORMA INVOICES AND CUSTOMS TAXES RECEIPT TO BE SUBMITTED BEFORE RELEASE OF PAYMENT

Post by leighzapanta on Mon May 27, 2013 4:33 pm

We are required by a procurement entity to submit Proforma Invoice and Customs Receipt on our recent delivery under a public tender. Kindly give us advise if it is stated in our RA9184.

We can agree with them to present customs receipt to prove that our goods are all legally imported however, asking for a copy of proforma/commercial invoice (which reflects the amount of the goods we paid for ) is somehow unnecessary.

Of course as a private business entity, we need to put up margins on selling goods.


Please advise us on this matter. Anyway the amount of tender is around 1M only. They said that this requirement is for projects 1M above.

Thank you.

leighzapanta
New Member
New Member

Female Number of posts : 33
Company/Agency : IFF
Occupation/Designation : CUSTOMER SERVICE REP
Registration date : 2009-12-08

Back to top Go down

Re: PROFORMA INVOICES AND CUSTOMS TAXES RECEIPT TO BE SUBMITTED BEFORE RELEASE OF PAYMENT

Post by regina avelino on Tue May 28, 2013 10:31 am

My thought on the matter. I would argue with the government agency requiring you to present the invoice reflecting the amount you paid from foreign supplier for the imported goods unless what they are referring to is the invoice you will provide them for the sale of goods to them. I would like to cite the provision of Section 1 Administrative Order 200 series of 1990 stating that:

"All branches, subdivisions, instrumentalities and agencies of the government, including government-owned and controlled corporations and local government units, are hereby directed to require the presentation of the tax receipt(s) from the supplier/importer of equipment supplied/sold to the Government before the payment thereof is affected by the concerned government agency. The tax receipt from the Bureau of Customs or the Bureau of Internal Revenue which constitutes proof of payment of the taxes, duties and other charges paid therefore, shall, as far as practicable, indicate the exact specification and/or serial numbers of the equipment procured by the government."

Based on the AO, it is only the tax receipts or custom receipts or any applicable documents proving the payment of duties and taxes for the importation of goods is only required prior release of payment by the government agency.

There was no (as far as i know) other provisions of the law requiring this for contract beyond 1,000,000.00 thus, customs tax payment only is required regardless of the value.

regina avelino
Board General
Board General

Female Number of posts : 671
Company/Agency : gocc ncr
Occupation/Designation : staff
Registration date : 2012-02-15

Back to top Go down

View previous topic View next topic Back to top

- Similar topics

 
Permissions in this forum:
You cannot reply to topics in this forum