REVENUE MEMORANDUM CIRCULAR NO. 63-2014 issued on August 8, 2014 circularizes BIR Form No. 0217 – Application for Contractor’s Final Payment Release Certificate (formerly BIR Form No. 2555) May 2014 Version.

     Per Memorandum of Agreement between the Department of Public Works and Highways (DPWH) and the Department of Finance (DOF), all contractors engaged by government to construct infrastructures and other projects are required to file the said form to the BIR thirty (30) days before filing a claim for the release of final payment by the DPWH.

         Contractors whose principal place of business is registered under the jurisdiction of Revenue District Office (RDO) in Metro Manila shall file their application to the Audit Information, Tax Exemption and Incentives Division (AITEID) located in the BIR National Office, while contractor whose principal place of business is registered under the jurisdiction of RDO outside the Metro Manila shall file their application to the RDO having jurisdiction over their principal place of business.