RP Consular Notes
Notarial and Other Legal Services
Any individual who executes an affidavit or other documents requiring
oath or any person who executes legal document, such as power of
attorney, deed or other writings acknowledged before a notary public
shall appear personally at the Consulate General, if the document is to
be used in the Philippines.
Philippine passport (for Filipino citizens), Canadian citizenship card
or Canadian passport (for Canadian citizens) should be presented as
proof of identification.
If an individual who executed the document within the province of
Ontario is unable to appear personally at the Consulate General, the
document should be notarized by a notary public appointed in Ontario and
authenticated by the Office of Management Board Secretariat located at
17th Floor, 25 Grosvenor Street, George Drew Building, Toronto, Ontario,
Tel no. (416) 325-8416. The authenticated document should then be
submitted to the Consulate General for final authentication.
In case the document is executed by a resident of Manitoba and notarized
by a notary public appointed in Manitoba, the said document should be
submitted for authentication by the Office of Consumer and Corporate
Affairs of Manitoba located at 10th Floor, Rm. 1034, at 405 Broadway,
Winnipeg, Manitoba R3C 3L6. The authenticated document should then be
submitted to the Consulate General for final authentication.
In case the document is executed by a resident and notarized by a
notary public appointed in Saskatchewan, the said document should be
submitted for authentication by the Office of the Lieutenant Governor of
Saskatchewan with office address at Government House 4607 Dewdney
Avenue, Regina, Saskatchewan S4P 3V7. The authenticated document should
then be submitted to the Consulate General for final authentication.
Authentication fee is Cdn$31.00 per document, payable in cash, money
order or certified check addressed to the Philippine Consulate General.
For NBI Clearance, applicant must submit fingerprints taken by
Fingerprinting offices duly accredited by RCMP and one passport-size
photo.
Civil Registration
Births
For recording of births abroad of children born to Filipino parent(s),
the following are required:
Copy of certificate of live birth;
Valid passport of parent
Deaths
For recording deaths of Filipino nationals abroad, the following are
required:
Copy of Death Certificate;
Passport of the deceased;
A duly accomplished form (Report of Death of Philippine Citizen)
available at the Consulate General
For more information about reporting deaths or shipment of remains to
the Philippines, call (416) 922-7181 ext. 22.
Collection of Income Tax
All Filipino overseas contract workers and permanent residents abroad
must file a Philippine income tax return for income derived within the
Philippines only. The income tax return should be filed and taxes, if
any, may be paid at the Philippine Consulate General on or before the
15th day of April following the year when the income was earned.
The following are required in filing the income tax return.
A valid Philippine passport;
A duly accomplished BIR form available at the Consulate General;
A W-2 Form from the Philippine Bureau of Internal Revenue.
For questions on income tax, contact Mr. Robert Ramos at (416) 922-7181
GENERAL INFORMATION ON DONATIONS TO THE PHILIPPINES
1. WHO CAN DONATE?
Any individual, group, or organization abroad can send donations to the
Philippines.
To avail of duty-free entry of donations, however, there are certain
conditions and requirements that have to be complied with under existing
rules and regulations governing the importation of donations. There are
specific items which may be allowed duty-free entry, as there are
organizations/ entities in the Philippines that are allowed to receive
donations on a duty-free basis.
2. WHAT CAN BE DONATED?
Goods or items which may be allowed duty-free entry by the Philippine
government are the following:
Food items and non-food commodities for relief dispensing organizations;
Medicines and medical supplies/ equipment;
Books and other educational, scientific, or cultural materials;
Essential machinery and equipment, including spare parts and accessories
thereof;
Essential consumer goods not available locally in times of calamities
and/ or fortuitous events; and Other articles in the interest of
economic development, not included in the list of prohibited/ contraband
and restricted/ regulated items issued by government agencies concerned
subject to certain conditions.
3. WHO CAN RECEIVE DONATIONS FROM ABROAD?
The following agencies/ entities/ institutions in the Philippines may
receive donations on a duty-free basis:
Non-profit, welfare, religious, and charitable organizations which are
registered with the Securities and Exchange Commission and duly
licensed/ accredited by the Department of Social Welfare and Development
(DSWD), as provided for in Section 105 (1) of the Tariff and Customs
Code of the Philippines;
Educational institutions accredited by the Department of Education,
Culture and Sports (DECS) that are enjoying tax incentives under
Department of Finance (DOF) Order No. 137-87;
Educational, scientific, and cultural institutions or societies, and
similar organizations duly approved by competent authorities such as
DECS and the United Nations Educational, Scientific and Cultural
Organization (UNESCO) National Commission of the Philippines;
Other non-profit religious and charitable institutions (except civic/
service/ cultural and scientific organizations), duly registered primary
and secondary hospitals upon recommendation by the National Economic and
Development Authority (NEDA); and Other organizations covered by
bilateral or international agreements to which the Philippines is a
signatory, and by Presidential decrees and other special laws.
Government agencies including local government units may also receive
donations, in cash or in kind, from foreign sources for purposes
relevant to their functions. The acceptance of donations from foreign
governments is, however, subject to prior clearance and approval of the
President of the Philippines upon recommendation of the Secretary of
Foreign Affairs (General Provisions of the General appropriations Act).
Taxes and customs duties to be paid by government agencies on this
importation will be subject to automatic appropriations (General
Provisions of the General Appropriations Act).
NOTE:
Other organizations not licensed or accredited by DSWD, Department of
Health (DOH), and DECS may also receive donations but they will be
required to pay customs duties and taxes. .
All importations of donated articles are subject to the payment of the
of Value-Added Tax (VAT) unless expressly exempt from such imposition
Under Title IV, Chapter I, Section 1 of the VAT law. The VAT is
Equivalent to about 10% of the landed cost of the shipment.
4. WHAT ARE THE DOCUMENTS REQUIRED TO AVAIL OF DUTY-FREE ENTRY OF
DONATIONS?
The documents required prior to the issuance of duty-free certification
by government agencies concerned are the following:
>From the Donor:
Deed of donation duly authenticated by the Philippine Embassy/
Consulate;
Pro-forma or commercial invoice and packing list/ inventory of donated
items; and Shipping documents (bill of lading/ airway bill).
>From the Donee:
Letter of request to agencies concerned for duty-free certification;
Notarized deed of acceptance and distribution plan of the recipient
Endorsed by the DSWD Regional Office where the NGO is based, if the
recipient endorsed by the DSWD Regional Office where the NGO is based,
if the recipient is a DSWD-accredited or licensed NGO. Other documents
may be requested depending on the nature of donated articles.
5. WHAT ARE THE OBLIGATIONS OF QUALIFIED BENEFICIARIES OR RECIPIENT
ORGANIZATIONS?
The recipient organization is usually expected to shoulder the cost of
the following:
Shipment cost from port of origin to port of entry.
Arrastre and wharfage charges.
Storage fees for donated goods kept at the storage area (i.e., NAIA
Cargo Terminal, Manila International Container Port, South Harbor) while
awaiting release from the custody of the Bureau of Customs, if the cargo
is not withdrawn within seven (7) working days. Demurrage fees (being
charged by the shipping lines) for the use of the containers/ vans, if
the cargo is not withdrawn within seven to ten (7-10) working days
depending on the policy of the shipping agency.
Trucking fees to transport cargo from the container yard to the
recipient/ consignee’s warehouse.
Customs brokerage fees, if services of a customs broker or a brokerage
firm is availed of.
NOTE:
If the recipient is not in a financial position to defray the
aforementioned fees, the donor should be made aware that other fees/
charges will be collected on the donations upon arrival of the shipment
in the Philippines.
SHIPMENT OF DONATION
STEP 1
Prospective donors who intend to ship goods/ articles/ equipment must
inform the nearest Philippine Embassy/ Consulate of their intention to
donate. The donor will need to provide the Embassy/ Consulate with a
complete list of items to be donated, the name of donee/ recipient
organization, complete address and telephone number of the recipient and
the contact person in the Philippines.
STEP 2
The Philippine Embassy/ Consulate will refer prospective donations to
the CFO, which will make appropriate arrangements with the relevant
agencies in the Philippines.
STEP 3
Upon receipt of the notice of an intent to donate from the Philippine
Embassy/ Consulate, the CFO will coordinate with government agencies
concerned, and the designated beneficiary to determine if the intended
donations are eligible for duty-free entry and if the intended
beneficiary is allowed or accredited to accept donations. The CFO will
inform the Philippine Embassy/ Consulate about the requirements and
obligations in connection with the intended donation.
STEP 4
The Philippine Embassy/ Consulate concerned will advise the donor about
the eligibility of the intended donations, and the requirements for
duty-free entry. If the donor decides to ship the donations, the
Philippine Embassy/ Consulate authenticates the Deed of Donation.
Shipment of Donation
To allow sufficient time for the processing of the donation, the donor
must send copies of the required documents to the recipient at least 2-3
weeks prior to the arrival of the shipment in the Philippines.
STEP 5
The donor must send original copies of the following documents to the
recipient before the date of arrival of the shipment to the Philippines:
Deed of donation duly authenticated by the Philippine Embassy/ Consulate
Pro-forma or commercial invoice and packing list (inventory of donated
items); and Shipping documents (bill of lading/ airway bill).
The donor must ensure that the name of consignee is identical in both
deed of donation and shipping documents. More importantly, the donor
must see to it that the donated shipment contains only the items in the
packing list. These measures will avoid cause for problems in the
processing of the donation.
The donor must send in advance copies of the required documents to the
recipient to allow a lead time in requesting pertinent agencies for
duty-free endorsements/ clearances. The donor may send advance copies of
the aforementioned documents to the CFO through the Philippine Embassy/
Consulate for purposes of coordination. The original documents should be
received by the beneficiary or consignee not later than the date of
arrival of the shipment in the Philippines.
STEP 6
Upon receipt of the advance copies of required documents from the donor,
the recipient will be advised to coordinate with appropriate agencies
and submit required documents.
The recipient must monitor the arrival of the shipment by coordinating
with the shipping by coordinating with the shipping agency. The shipping
agency will usually send an arrival notice to the consignee.
Processing of Donations
STEP 7
Upon receipt of the request of the consignee for duty-free importation,
the agency concerned (DSWD, DECS, or NEDA) will recommend to the
Department of Finance (DOF) that the importation be exempted from
customs duties, if deemed meritorious. These agencies can also recommend
denial of the request for exemption from duties and taxes if the
donation does not satisfy the policy guidelines in the applicable rules
and regulations. The maximum processing time of requests for duty-free
importation is about 2-3 working days.
STEP 8
Upon endorsement of the appropriate agency for duty-free certification,
the DOF will issue a clearance and will forward this document to the
Central Records Division, Bureau of Customs (BOC) through its official
messenger. A duplicate copy of the DOF clearance may be obtained by the
consignee from DOF.
STEP 9
The Tax Exempt Division of the BOC will endorse the release of donation
and will forward this document to the Informal Entry Division of the BOC
district office concerned (South Harbor, MIPC, NAIA, etc.) The Informal
Entry Division checks/ verifies, appraises and examines the donated
shipment.
STEP 10
After the consignee complies with all the documentation and pays the
fees and charges (such as arrastre, wharfage, VAT, etc.), the Bureau of
Customs will release the shipment to the consignee in the presence of
representatives from DSWD and the Economic Intelligence and
Investigation Bureau who will escort the donation to the designated
warehouse of consignee.
Processing of donations at the BOC usually takes two to three (2-3)
working days (assuming all requirements are complied with). The
recipient may also avail of the services of a brokerage firm in
processing the release of the donated shipment. It should be noted that
tax obligations on imported donations refer to two (2) government
requirements namely:
a. Customs duty under the Tariff and Customs Code; and
b. Internal revenue taxes (VAT) under the National Internal Revenue
Code.
Further, the Customs Code provides that in order for articles to be
exempted from customs duty, the donation must be for charitable
purposes, i.e., relief goods. In the case of donated goods authorized
under NEDA Guidelines, the nature of the articles being donated and the
prospective donee thereof will be the determining factors in the grant
of duty exemption. As a matter of procedure, NEDA would nonetheless
recommend the proper action to take on importation of donations brought
to its attention.
Monitoring
STEP 11
Upon release at the Bureau of Customs, the recipient will conduct an
inventory of the donated shipment. An inventory report will be a part of
the documents to be submitted to the government agencies concerned and
to the donor.
STEP 12
The CFO, upon the request of the Philippine Embassy/ Consulate or the
donor, will prepare a monitoring report on the donation, and provide
feedback to the donor on the utilization of donated resources.
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RP PROVINCIAL NEWS
LEYTE, JAPAN TIE UP FOR CULTURAL PROMOTIONS
Japanese Ambassador to the Philippines Hiroyuki Yushita along with
other officials of the Japan International Cooperation Agency (JICA)
were in Leyte recently for a two day tour of scenic spots in Ormoc and
Tacloban and of projects funded by the Japanese government. Provincial
officials acquainted the guests with a profile of the province with
focus on the economy, tourism industry, education and challenges facing
the province. Presented were the Day Care Centers and the Amihan Cebu
Woodlands Township project in San Isidro and Calubian, Leyte which has a
total land area of 2,266.81 hectares.
Ambassador Yushita and his party expressed their admiration for the
province, citing it as a potential investment destination for Japanese
businessmen.
In a related move, the Japan Foundation voiced interest in taking
part in development projects in the province. The Japan Foundation
(Kokusai Koryu Kikin) was founded in 1972 to promote international
understanding through the promotion of cultural exchange between Japan
and other countries. The Foundation operates on income from endowment,
annual grants from the Japanese Government, and donations from the
private sector.
Leyte officials showed visitors the proposed Peace Museum which will
rise beside the MacArthur Memorial Shrine in Candahug, Palo. Through the
project, the province hopes to immortalize the valor and virtues of the
heroes of Leyte. The Museum will house weaponry used in World War II, a
souvenirshop, recreation center, and leisure area.
(Posted by: leyte@lprov.phil.gn.apc.org )
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