DFA Main Office: Board of Foreign Service Examinations, Department of Foreign Affairs, DFA Building, 2330 Roxas Boulevard, Pasay City Tels. (02) 834-3080/ 3083 Fax (02) 551-5976
DFA RCO Lucena: Manpower Training Center, Better Living Subdivision, Isabang, Lucena City Tels. (042) 710-4526, 373-1898 Email: dfarcolc@pldtdsl.net
DFA Mindanao and DFA RCO Davao City: Ebro-Pelayo Building, E. Jacinto Street, Davao City Tels. (082) 227-3900, 227-3900, 224-4885, 227-0713 Fax (082) 221-4552, 227-0712 Email: davaorco@ultimate.info.com
DFA RCO Cagayan de Oro: Geleng Building, Lapasan Highway, Cagayan de Oro City Tels. (08822) 724-309, 720-122 Fax (08822) 726-578 Email: cagayan_deoro@dfa.gov.ph, rco@cdo.weblinq.com
DFA RCO La Union: Pasado Building, Pagdalagan Norte, San Fernando, La Union Tels. (072) 888-3733, 242-7694 Fax (072) 888-5484 Email: la_union@dfa.gov.ph, dfalaunion@sflu.com
DFA RCO Clark Field: Balikbayan Shopping Mall, Claro M. Recto Avenue, Clarkfield, Angeles, Pampanga Tels. (045) 599-7777 Fax No. (045) 599-6555 Email: pampanga@dfa.gov.ph
DFA RCO Cebu: Causing Lozada Building, Osmena Blvd. cor Lapu-lapu Street, Cebu City Tels. (032) 256-3193 Fax (032) 256-0624, 253- 6798 Email: cebu@dfa.gov.ph
DFA RCO Iloilo: Yulo Street, Iloilo City Tels. (033) 336-1737 Fax (033) 335-0221 Email: dfa@mozcom.com
DFA RCO Zamboanga: Go-Velayo Building, Veterans Avenue, Zamboanga City Tels. (062) 991-4398 Fax (062) 991-7958 Email: rcozambo@jetlink.com
DFA RCO Legazpi: 3/F, City Hall Bldg., Legazpi City Tels. (052) 480-3000, 820-3396 Fax (052) 480-1773 Email: legazpi@dfa.gov.ph
DFA RCO Tacloban: Leyte SMED Center, Capitol Site, Tacloban City Tels. (053) 321-8232, 321-8233 Fax (053) 321-8237 Email: tacloban@dfa.gov.ph
DFA RCO Tuguegarao: Municipal Building, Tuguegarao, Cagayan Valley Tels (078) 846-2310, 846-1482 Fax (078) 846-2310 Email: tuguegarao@dfa.gov.ph
LIST OF CIVIL SERVICE COMMISSION OFFICES
Regional Office No. 01: Quezon Avenue, San Fernando City, 2500 La Union
Regional Office No. 02: San Gabriel, Tuguegarao City, 3500 Cagayan
Regional Office No. 03: Provincial Capitol Bldg., San Fernando City, 2000 Pampanga
Regional Office No. 04: 139 Panay Ave., Brgy. South Triangle, 1103 Quezon City
Regional Office No. 05: Rawls, Legazpi City 4500
Regional Office No. 06: Onate Street, Mandurriao 5000 Iloilo City
Regional Office No. 07: Jereza cor. P. Burgos St., 6000 Cebu City
Regional Office No. 08: Government Center, Candahug, Palo, 8501 Leyte
Regional Office No. 09: Cabatangan, 7000 Zamboanga City
Regional Office No. 10: Vamenta Boulevard, Carmen, 9000 Cagayan de Oro City
Regional Office No. 11: Ecoland Drive cor. Beechnut St., Ecoland Subd. 8000 Davao City
Regional Office No. 12: Gov. Guitierrez Avenue 9600, Cotabato City
National Capital Region: 25 Kaliraya Street, 1100 Quezon City
CARAGA Region: Doongan Road, 8600 Butuan City
Cordillera Administrative Region: No. 5 New Lucban, 2600 Baguio City
Autonomous Region for Muslim Mindanao: ARMM Complex, 9600 Cotabato City
DLN:
PSIC:
BIR Form No.
Monthly Percentage
Tax Return
Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas
2551M
September 2005 (ENCS)
Fill in all applicable spaces. Mark all appropriate boxes with an “X”.
1
2
For the
Calendar
Fiscal
3 For the month
Year ended
(MM/YYYY)
4
Amended Return
(MM/YYYY)
Part I
Yes
Background
5 Number of sheets attached
No
Information
6
TIN
9
Occupation
Taxpayer's Name (For Individual)Last Name, First Name, Middle Name/(For Non-individual) Registered Name
7 RDO Code
8 Line of Business/
10
11 Registered Address
12
13 Are you availing of tax relief under Special Law
or International Tax Treaty?
Yes
Part II
No
Telephone Number
Zip Code
If yes, specify
Computation of Tax
Taxable Transaction/
Industry Classification
ATC
Taxable Amount
Tax Rate
Tax Due
14A
14B
14C
14D
14E
15A
15B
15C
15D
15E
16A
16B
16C
16D
16E
17A
17B
17C
17D
17E
18A
18B
18C
18D
18E
19 Total Tax Due
20
Less: Tax Credits/Payments
19
20A
Creditable Percentage Tax Withheld Per BIR Form No. 2307 (See Schedule 1)
20A
20B
Tax Paid in Return Previously Filed, if this is an Amended Return
20B
Total Tax Credits/Payments (Sum of Items 20A & 20B)
21
22 Tax Payable (Overpayment) (Item 19 less Item 21)
Add: Penalties
Surcharge
23
23A
23B
21
22
Interest
Compromise
23C
23D
24 Total Amount Payable/(Overpayment) (Sum of Items 22 and 23D)
24
If overpayment, mark one box only:
To be Refunded
To be issued a Tax Credit Certificate
I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my knowledge, and belief,
is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.
25
26
President/Vice President/Principal Officer/Accredited Tax Agent/
Authorized Representative/Taxpayer
(Signature Over Printed Name)
Title/Position of Signatory
TIN of Signatory
Tax Agent Acc. No./Atty's Roll No.(if applicable)
Part III
Particulars
Treasurer/Assistant Treasurer
(Signature Over Printed Name)
Date of Issuance
Title/Position of Signatory
Date of Expiry
TIN of Signatory
Details of Payment
Drawee Bank/
Agency
Number
MM
Date
DD
YYYY
Amount
27B
27C
27D
28 Check 28A
28B
28C
28D
29 Tax Debit
29A
29B
29C
30B
30C
30D
27 Cash/Bank 27A
Debit Memo
Memo
30 Others 30A
Machine Validation/Revenue Official Receipt Details (If not filed with an Authorized Agent Bank)
Stamp of
Receiving Office/AAB
and Date of Receipt
(RO's Signature/
Bank Teller's Initial)
BIR FORM 2551M (ENCS)-PAGE 2
Tax Withheld Claimed as Tax Credit
Schedule 1
Period Covered
Name of Withholding Agent
Income Payments
Tax Withheld
Applied
Total (To Item 20A)
ATC
PT 010
Percentage Tax On:
ALPHANUMERIC TAX CODE (ATC)
Tax Rate
ATC
Persons exempt from VAT under Sec. 109v (Sec. 116)
PT 040
Domestic carriers and keepers of garages
PT 041
International Carriers
PT 060
Franchises on gas and water utilities
PT 070
Franchises on radio/TV broadcasting companies whose
annual gross receipts do not exceed P 10 M
Tax on banks and non-bank financial intermediaries performing quasi
banking functions
1) On interest, commissions and discounts from lending
activities as well as income from financial leasing, on
the basis of remaining maturities of instruments from
which such receipts are derived
PT 105
Maturity period is five (5) years or less
PT 101
Maturity period is more than five (5) years
PT 102
2) On dividends and equity shares and net income of
subsidiaries
3%
3%
3%
2%
PT 103 3)
PT 104 4)
Percentage Tax On:
Tax Rate
On royalties, rentals of property, real or personal, profits
from exchange and all other gross income
On net trading gains within the taxable year on foreign currency,
debt securities, derivatives, and other financial instruments
7%
7%
Tax on Other Non-Bank Financial Intermediaries not performing quasi-banking functions
3%
5%
1%
0%
1)
On interest, commissions and discounts from lending activities
as well as income from financial leasing, on the basis of remaining
maturities of instruments from which such receipts are derived
PT 113
Maturity period is five (5) years or less
PT 114
Maturity period is more than five (5) years
PT 115 2) From all other items treated as gross income under the code
PT 120 Life Insurance premium
Agents of Foreign Insurance Companies
PT 130
a) Insurance Agents
PT 132
b) Owners of property obtaining insurance directly
with foreign insurance companies
BIR Form No. 2551M Percentage Tax Return
Guidelines and Instructions
5%
1%
5%
5%
10%
5%
Who Shall File
1.
2.
3.
4.
5.
6.
7.
8.
This return shall be filed in triplicate by the following:
Persons whose gross annual sales and/or receipts do not exceed P1,500,000
and who are not VAT-registered persons.
Domestic carriers and keepers of garages, except owners of bancas and
owners of animal-drawn two wheeled vehicle.
Operators of international air and shipping carriers doing business in the
Philippines.
Franchise grantees of gas or water utilities.
Franchise
grantees of radio
and/or
television
broadcasting
companies whose gross annual receipts of the preceding year do not exceed
Ten Million Pesos (P10,000,000.00) and did not opt to register as VAT
taxpayers.
Banks, non-bank financial intermediaries and finance companies.
Life insurance companies.
Agents of foreign insurance companies.
"Gross receipts" means all amounts received by the prime or principal
contractor, undiminished by any amount paid to any subcontractor under a
subcontract arrangement.
Penalties
1.
2.
When and Where to File
The return shall be filed not later than the 20th day following the end of each
month. Any person retiring from a business subject to percentage taxes shall
notify the nearest Revenue District Office, file his return and pay the tax due
thereon within twenty (20) days after closing his business.
The return shall be filed with any Authorized Agent Bank (AAB) within the
territorial jurisdiction of the Revenue District Office where the taxpayer is
required to register/conducting business. In places where there are no AABs, the
return shall be filed with the Revenue Collection Officer or duly Authorized City
or Municipal Treasurer within the Revenue District Office where the taxpayer is
required to register/conducting business.
A taxpayer may, at his option, file a separate return for the head office and
for each branch or place of business or a consolidated return for the head office
and all the branches except in the case of large taxpayers where only one
consolidated return is required.
3.
4.
There shall be imposed and collected as part of the tax:
A surcharge of twenty five percent (25%) for each of the following
violations:
a.
Failure to file any return and pay the amount of tax or installment due
on or before the due date;
b.
Unless otherwise authorized by the Commissioner, filing a return with
a person or office other than those with whom it is required to be filed;
c.
Failure to pay the full or part of the amount of tax shown on the return,
or the full amount of tax due for which no return is required to be filed
on or before the due date;
d.
Failure to pay the deficiency tax within the time prescribed for its
payment in the notice of assessment.
A surcharge of fifty percent (50%) of the tax or of the deficiency tax, in case
any payment has been made on the basis of such return before the discovery
of the falsity or fraud, for each of the following violations:
a.
Willful neglect to file the return within the period prescribed by the
Code or by rules and regulations; or
b.
In case a false or fraudulent return is willfully made.
Interest at the rate of twenty percent (20%) per annum, or such higher rate as
may be prescribed by rules and regulations, on any unpaid amount of tax
from the date prescribed for the payment until the amount is fully paid.
Compromise penalty.
Attachments Required
1.
2.
3.
4.
Certificate of Creditable Tax Withheld at Source, if applicable;
Duly approved Tax Debit Memo, if applicable;
For amended return, proof of the payment and the return previously filed;
All returns filed by an authorized representative must attach authorization
letter.
When and Where to Pay
Upon filing this return, the total amount payable shall be paid to the
Authorized Agent Bank (AAB) where the return is filed. In places where there
are no AABs, payment shall be made directly to the Revenue Collection Officer or
duly Authorized City or Municipal Treasurer who shall issue a Revenue Official
Receipt BIR Form No. 2524) therefor.
Where the return is filed with an AAB, taxpayer must accomplish and submit
BIR-prescribed deposit slip, which the bank teller shall machine validate as
evidence that payment was received by the AAB. The AAB receiving the tax
return shall stamp mark the word “Received” on the return and also machine
validate the return as proof of filing the return and payment of the tax by the
taxpayer, respectively. The machine validation shall reflect the date of payment,
amount paid and transactions code, the name of the bank, branch code, teller’s
code and teller’s initial. Bank debit memo number and date should be indicated in
the return for taxpayers paying under the bank debit system.
For Electronic Filing and Payment System (EFPS) Taxpayer
The deadline for electronically filing and paying the taxes due thereon shall
be in accordance with the provisions of existing applicable revenue issuances.
Basis of Tax
The tax is based on gross sales, receipts or earnings except on insurance
companies where the basis of tax is the total premium collected/paid.
Note: All background information must be properly filled up.
•
All returns filed by an accredited tax representative on behalf of a taxpayer
shall bear the following information:
A. For CPAs and others (individual practitioners and members of GPPs);
a.1 Taxpayer Identification Number (TIN); and
a.2 Certificate of Accreditation Number, Date of Issuance,
and Date of Expiry.
B. For members of the Philippine Bar (individual practitioners, members
of GPPs):
b.1 Taxpayer Identification Number (TIN); and
b.2 Attorney’s Roll Number or Accreditation Number, if any.
•
Nos. 1, 2 and 3 of this form refer to transaction period and not the date of
filing this return.
•
The last 3 digits of the 12-digit TIN refers to the branch code.
•
TIN = Taxpayer Identification Number
ENCS
2551M
What The Board of Foreign Service Examinations, pursuant to provisions of the Foreign Service Act (R.A. 7157) of 1991 and the Revised Administrative Code of 1987, announces the holding of the FOREIGN SERVICE OFFICER / FOREIGN SERVICE STAFF OFFICER (FSO/FSSO) EXAMINATIONS to recruit candidates for appointment to the position of Foreign Service Officer, Class IV and Foreign Service Staff Officer, Class IV.
REMINDER
Only complete applications shall be accepted. Applicants are advised to check carefully as to whether or not they meet the admission requirements. Incomplete applications and the applications of those found ineligible shall be disregarded.
DUTIES OF A FOREIGN SERVICE OFFICER
The duties of a Foreign Service Officer include: gathering information, analyzing and reporting political, economic, technological, cultural and other events and developments; drafting diplomatic notes and other forms of diplomatic correspondence; preparing briefing papers and other foreign policy papers for the Department and other offices of government as may be required; assisting in the preparation and conduct of international conferences; managing and supervising staff; working with other government agencies and private groups and individuals in promoting Philippine interests abroad; undertaking negotiations; assisting Filipinos abroad and protecting their rights; promoting Philippine culture and trade and bringing in foreign investments and tourism to the Philippines; performing consular functions; and representing the Philippines in various international fora.
DUTIES OF A FOREIGN SERVICE STAFF OFFICER
Foreign Service Staff Officers hold the senior staff positions in the Foreign Service and assist the Head of Post (Ambassador or Consul General) in the over-all operation of the diplomatic or consular mission. They provide the necessary specialized skills, technical services and expertise for the effective conduct of Philippine foreign relations. Their functions include economic and political data gathering activities; research analysis and reporting; protocol and conference work; consular and legal services; assistance to and protection of the interests of Filipino nationals abroad; cultural promotion, public affairs, including Filipino community relations work and information service; personnel management, administrative and fiscal-related services.
FSSOs perform diplomatic and consular functions complementing the work of Foreign Service Officers. In diplomatic posts, they are generally designated as attaches, giving them diplomatic accreditation and status. They deal with both the government and the private sector in the many aspects of our relations with the host country at the appropriate level.
FSO/FSSO EXAMINATIONS
Those who are vying for a Foreign Service Officer position will need to pass all three examinations in the FSO/FSSO Examinations. These examinations are (1) the Qualifying Test, (2) the Written Examination and (3) the Oral Examination.
Those who will obtain grades below 75% in the Written Examination shall not be allowed to proceed to the Oral Examination. However, they may qualify for appointment to the rank of Foreign Service Staff Officer IV, provided they meet the cutoff grade set by the BFSE for the said rank.
I. FSO/FSSO Qualifying Test - 29 May 2005 (Subject to Future Revision)
The Qualifying Test covers (1) English grammar and correct usage - 40%; (2) Reading comprehension - 20%; (3) Logical reasoning - 15%; (4) Quantitative reasoning/data interpretation -10%; and (5) Leadership/ knowledge of management concepts - 15%.
The testing centers for the Qualifying Test are in Baguio City, Cagayan de Oro City, Cebu City, Davao City, San Fernando City (La Union), Legazpi City, Quezon City, Iloilo City, Zamboanga City. Tests are also held in Washington D.C, USA, Vienna, Austria and Riyadh, Saudi Arabia.
Only those who will pass the FSO/FSSO Qualifying Test with a rating of at least 80% will be allowed to take the FSO/FSSO Written Examination.
II. FSO/FSSO Written Examination - 24, 25, 26 August 2005
The FSO/FSSO Written Examination covers six subjects. The weights of each subject are as follows:
1. English 20%
2. Filipino 5%
Philippine Political, Economic, Social and Cultural Conditions - Philippine history, culture, foreign policy, geography, government, development issues and goals 30%
3. International Affairs - Theory and practice of international economics and trade, international politics, international law and treaties 20%
4. World History 20%
5. Foreign Language - Arabic, Bahasa, Chinese, French, German, Japanese, Russian or Spanish 5%
The testing centers for the FSO/FSSO Written Examination are in Pasay City, Cebu City, Davao City, Iloilo City and Zamboanga City.
Those who will obtain a grade of at least 75% in English and a composite score of at least 75% in the Written Examination will qualify to take the FSO Oral Examination.
Those who will obtain grades below 75% in the Written Examination shall not be allowed to proceed to the Oral Examination. However, they may qualify for appointment to the rank of Foreign Service Staff Officer IV, provided they meet the cutoff grade set by the BFSE for the said rank.
III. FSO Oral Examination
The Oral Examination will be held in Manila after the results of the Written Examination shall have been determined. The Oral Examination will include an assessment of the candidates oral expression skills, logical thinking and values and attitude. Previous records and experiences will also be considered in determining the candidate's fitness and aptitude for foreign service work
A candidate must receive a mark not less than 80% in the oral examination in order to be certified by the Department of Foreign Affairs as eligible for appointment as FSO IV.
Qualifications and Requirements
Applicants must meet the following requirements:
1. Age Limit - Applicants must be less than thirty-six (36) years of age on the date of the Written Examination. The maximum age limit, however, does not apply to those who have been employed in the Department of Foreign Affairs for at least two years prior to the date of the FSO/FSSO Written Examination and who meet the other qualifications required of candidates for the examination.
2. Education - Applicants must present evidence (transcript of records and diploma; certificate of graduation) of having graduated from a four (4) year bachelor's degree course or its equivalent in a college or university of recognized standing.
3. Citizenship - Applicants must be Filipino citizens.
Procedure
1. Application forms may be obtained three ways:
The form may be downloaded from the DFA website (www.dfa.gov.ph) or the CSC website (www.csc.gov.ph). Foreign Service Officer Foreign Service
The form may be obtained personally from the DFA Main Office, DFA Regional Consular Offices (RCO), or from Civil Service Commission Offices. (Contact details below)
The form may be obtained through postal service from main office of the DFA or its RCOs.
2. Application forms must be duly completed by the applicants themselves and returned either by post or in person to any of the above-mentioned DFA Offices not later than 13 May 2005. (Subject to Future Revision)
Attachments
3. The following should be attached to the completed application forms:
a. Transcript of college or university record and diploma and certificate from the Professional Regulatory Commission, indicating the grade obtained in the bar or board examination.
b. Birth certificate - In case a birth certificate cannot be presented, the applicant must submit other evidence of birth, such as baptismal certificate, birth affidavit, passport and naturalization papers (as appropriate).
c. One (1) copy of 2 x 2 photograph, four (4) copies of 1" x 1" I.D. photographs taken not more than three (3) months before the date of the examination, showing the full frontal view of the face of the applicant
d. Two (2) copies of 1-1/2 x 2 photographs, taken not more than three (3) months before the date of the examination, showing the full frontal view of the face of the applicant with name tag.
e. Two (2) self-addressed envelopes marked as priority mail.
An admission fee of two hundred pesos (P200.00) will be collected from those who will qualify to take the FSO/FSSO Written Examination.