FURTHER AMENDING DEPARTMENT ORDER NO. 41-92, s. 1992 REGARDING FILING AND PROCESSING FEES ON ALL APPLICATIONS FOR TAX CREDITS AND DUTY DRAWBACKS

National Administrative Register February 7, 1992 [ DOF DEPARTMENT ORDER NO. 027-93 s. 1993, May 18, 1993 ]

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Pursuant to the provisions of Section 3(i) of Administrative Order No. 266 dated February 7, 1992, empowering the CENTER to collect appropriate fees in connection with the processing of tax credit and duty drawback applications, Department Order No. 41-92, s. 1992, as amended by Department Order No. 12-93, s. 1993, is hereby further amended to read as follows:

SECTION 1. Filing Fee. — A non-refundable fee shall be collected from the applicant/claimant upon every submission of documents for checklisting and/or for completing the documentary requirements of the CENTER, computed according to the following schedule:

	Amount of Claim		Filing fee

	P100,000 and below		P100
	From P100,001 to P400,000		P200
	From P400,001 to P700,000		P300
	From P700,001 to P1,000,000		P400
	Over P1,000,000		P500

“PROVIDED, that for first time applicants with claims not exceeding P100,000, the filing fee collected shall be credited against the processing fee as hereinafter provided.

“Section 1.(a). Processing Fee. — A processing fee equivalent to one per cent (1%) of the amount of claim shall be assessed and collected from the applicant/claimant upon completion of the required application documents and before the evaluation of the claim; PROVIDED, that the amount of processing fee shall not exceed ONE HUNDRED THOUSAND PESOS (P100,000.00).”

All the other provisions of Department Order No. 41-92 shall continue to have force and effect.

This Order shall take effect fifteen (15) days after publication in at least two (2) newspapers of general circulation.

Adopted: 18 May 1993

(Sgd.) ERNEST C. LEUNG
Acting Secretary

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