CAPÍTULO 3 EFECTO DE LA COMPLEJIDAD DEL SISTEMA TRIBUTARIO
3.2.2 Modelo de Frontera Estocástica de Recaudación Tributaria
be requested by PEZA-registered companies for essential and emergency reasons, in a company letter-request with a detailed justification for the request.
o The DTI-BOI may, on a case-by-case basis, endorse travel exemption requests to the DFA:
• Companies whose activities are considered critical or essential
operations in manufacturing or export activities, Regional Headquarters (RHQ) or Regional Operating Headquarters (ROHQ);
• Foreign nationals holding top-level/managerial positions or highly technical roles which are critical and urgent to the resumption of the firm’s operations or continuation of its existing or expansion projects;
• Foreign nationals should hold valid visas, submit to government travel and health protocols, testing and quarantine requirements.
o Subic Bay Metropolitan Authority (SBMA)-registered companies can request endorsement of a request for travel ban exemption for essential and
emergency reasons, adequately justified in the request.
o The Philippines Retirement Authority (PRA) may also endorse travel ban exemption requests to the DFA-OCA from applicants who are holders of Special Resident Retiree’s Visa (SRRV).
• All PEZA-registered enterprises are enjoined to inform PEZA, through the Foreign Nationals Unit (PEZA-FNU) by email at [email protected], regarding the arrival of their foreign nationals, and their respective dependents if any, within 72 hours from entry to the Philippines, for monitoring purposes. Failure to report shall affect future requests for endorsements from said company.
• All foreign nationals classified for mandatory quarantine who have not been
subjected to RT-PCR COVID-19 testing shall undergo Rapid Antibody Testing at the end of the 14-day mandatory quarantine.
• All inbound Filipino citizens including any foreign spouse and children, holders of Permanent Resident Visas, and holders of 9(e) Diplomat Visas issued by the Philippines Government will be allowed entry, subject to applicable quarantine procedures if coming from certain countries.
Exit Restrictions
• Effective 1 March 2021, all foreign nationals holding visas (apart from 9(a) visas) and departing from the Philippines but not holding an Emigration Clearance Certificate (ECC) are required to obtain a Travel Pass fromthe same agency which issued their visa, valid for 30 days for a single use.
• Philippines citizens are permitted to exit the country subject to the following guidelines:
o For those travelling on tourist or short-term/visitor visas, submission of
confirmed round-trip tickets and adequate travel and health insurance to cover travel disruptions and hospitalization in case of COVID-19 infection during their stay abroad;
o Execution of a Bureau of Immigration Declaration acknowledging the risks involved in travelling, including risk of delay in their return trip, to be provided at the check-in counters by the airlines;
o Pre-boarding COVID-19 testing is no longer required by the Philippines authorities. However, whenever required by the country of destination or the
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airline, a negative COVID-19 test result should be taken in accordance with the health and safety protocols of such destination country or airline; and
o Upon return, they shall follow the Guidelines of the National Task Force (NTF) for Returning Overseas Filipinos.
Immigration Restrictions
• Effective 25 March operations at PEZA Head Office have been temporarily
suspended in response to the recent significant surge in COVID-19 infections at the workplace. All onsite operations at PEZA Head Office are suspended until 7 April 2021, with skeleton staff permitted to operate at critical and essential units. Delays can be expected in the processing of applications filed at the PEZA Head Office as well as the Bureau of Immigration Extension Office at PEZA.
o Clients are advised to access PEZA services online until 7 April 2021.
• Valued clients may contact the appropriate head of unit through email or through their mobile numbers posted at the PEZA website through this link: http://www.peza.gov.ph/index.php/covid19.
• Usual correspondences, submissions, applications and requests, including as Travel Pass applications and visa downgrading notices, may be sent through [email protected]
• General inquiries may be sent through [email protected].
• For 47(a)(2) visa extension/renewal applications due for filing during the period of the temporary closure of PEZA from 25 March 2021 to 7 April 2021, the same may be initially filed online by submitting the scanned 47(a)(2) visa extension/renewal application documents to the Foreign Nationals Unit’s (FNU) email address
at [email protected]. Upon receipt of the scanned application documents, FNU will advise applicant by email as to the schedule of submission of the physical documents.
• Effective until 4 April 2021:
o The following areas are under General Community Quarantine (GCQ):
• National Capital Region, Bulacan, Cavite, Laguna, Rizal, Pateros.
o The rest of the country will be under Modified General Community Quarantine (MGCQ) which is less strict than GCQ.
• DOLE NCR requires that only the following forms, duly received and verified by the Bureau of Internal Revenue (BIR) are accepted as proof of issuance of Tax
Identification Numbers (TIN).
• DOLE NCR has stated that Order of Payment Slips (OPS) are only valid for 7 days.
o After the 7-day validity period and if OPS is unpaid, the transaction number of the AEP application shall be cancelled accordingly and company or its
authorized representative shall re-file the application because it will be deleted from the AEP system. Further, this may also entail submission of valid visa or business permit, Philippine Amusement and Gaming Corporation (PAGCOR) accreditation and Philippine Contractors Accreditation Board (PCAB)
registration which expired at the time of payment.
o Applications are deemed accepted upon payment of fees and its processing shall commence accordingly.
o A penalty may be imposed if payment was accepted beyond the fifteen (15) days allowable period of filing without penalty.