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Date: July 3, 2019, 9:44 a.m.

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Date: 2019-08-19 20:00:31.000000

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Date: 2019-12-17 11:00:56.000000

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Percentage Tax on Non-Life Premiums

Published by Bureau of Internal Revenue(BIR) on July 3, 2019.
Requested from BIR by F. Aguila at 09:44 AM on July 3, 2019.
Purpose: Government Reserach
Date of Coverage: 07/02/2019 - 07/03/2019
Tracking no: #BIR-719989354857

F.AGUILA July 3, 2019, 9:44 a.m.

The NIRC states service providers with gross annual receipts below PHP 3 Million are exempt from VAT and are subject to a 3% percentage tax. Being that non-life insurance is affected by Sections 108 and 109 of the NIRC, can non-life premiums be subject to percentage taxes instead of VAT when they have gross annual receipts below PHP 3 Million? If not, what precludes the imposition of a 3% percentage tax to non-life premiums?

F.AGUILA July 9, 2019, 5:11 p.m.

I also want to ask if HMO membership fees can be subject to 3% percentage taxes in lieu of VAT per Section 109(1)(BB) of the NIRC. Thank you.

P.DIVISION Aug. 19, 2019, 8 p.m.

Dear Mr. Martin, Greetings from BIR! This is to acknowledge receipt of your FOI request re: Percentage Tax on Non-Life Premiums for government research purposes. Maria Lourdes D. Narvaez FOI Decision Maker

P.DIVISION Dec. 3, 2019, 5:32 p.m.

December 3, 2019 Dear Fernando Martin Aguila, I refer to my letter of Jul 03, 2019 09:44:33 AM; about your request under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Percentage Tax on Non-Life Premiums. Our response to your request is due on Jul 24, 2019 09:44:33 AM. Unfortunately, it is taking longer than expected to deal with your request. I apologize for this delay but have applied for an extension so we could work further on your request. We hope to be able to send you a response on or before Aug 21, 2019 09:44:33 AM. Should you have any questions regarding your request, kindly contact me using the reply function on the eFOI portal at https://www.foi.gov.ph/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEEJJUi03MTk5ODkzNTQ4NTcM, for request with ticket number #BIR-719989354857. Thank you. Respectfully, Maria Lourdes Narvaez, OIC- Chief FOI Officer

P.DIVISION Dec. 17, 2019, 11 a.m.

December 17, 2019 Dear Fernando Martin Aguila, Greetings! Thank you for your request dated Jul 03, 2019 09:44:33 AM under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch. Your Request You asked for Percentage Tax on Non-Life Premiums. Response to Request Your FOI request is approved. I enclose a copy of the reply of ACIR Maria Luisa I. Belen of the Assessment Service, BIR Main Office dated December 16, 2019 of the information you requested. Thank you. Respectfully, Maria Lourdes Narvaez, OIC- Chief FOI Receiving Officer

Attachments:

EFOI_000006_Mr. Aguila.pdf - Public Information and Education Division - [email protected]

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