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Philippine Council for NGO Certification (PCNC) Requirements

11 BIR Certificate of Tax Exemption


1 Brochure, if any

Annual Report/
12 CTC of Certificatie of Accreditation by DSWD
2 List of Accomplishments
(for the last 2 years)
Photocopy of the Applicant's Withholding
13 Tax Remittances for the last 6 months
3 Organizational Chart
(BIR Form 1601)

Annual Information Return of Income Tax


Withheld on Compensation, Expanded & Final
CTC of SEC Registration with Amended 14
4 Withholding Taxes (BIR Form 1604) with Alpha
Article of Incorporation
List of Employees for the last 2 years

Annual Income Tax Return (BIR Form 1702)


with Account Information Form (BIR Form 1702
AIF)
A Statement of Policy on Conflict of 15 or Audited Financial Statements in the
5
Interest absence of the Form 1702 AIF
for the last 2
years.

Photocopy of the first pages of Books of Accounts


registered with BIR for the last 2 yearsa. General
List of Current Board Members & Officers 16
6 Ledgerb. General Journalc. Cash Receipts Bookd. Cash
with Contact Addresses
Disbursement Book

Sample of Official Receipt (OR) registered with


17
7 List of Key Members of the Staff and duly stamped by BIR

BIR Permit to use Computerized Books of


BIR Certificate of Registration (BIR Form 18
8 Accounts, if applicable
2303)
Audited Financial Statements for the last BIR Permit to use Loose-Leaf Official Receipts
19
9 2 and/or Cash Register Machines, if applicable
years submitted before the BIR
Copy of the Auditor's Certificate of Exact location map/sketch of main office with
20
10 Accreditation labeled landmarks and name of street
from the Board of Accountancy
Evaluation Visit: Requirements (PCNC)

Updated Books of Accounts

a. Cash Disbursement Book 9 Minutes of Board Meetings


1
b. General Ledger
c. Cash Receipts Books
d. Journal Books

BIR Permit, if computerized 10 Minutes of Staff Meetings


2
accounting system

Latest Audited Financial Statement


(with external auditors BOA 11 Board Resolutions
3
accreditation number & SEC, BIR, &
PRC registration number)

12 MOA with Partner Agencies, if any


4 Financial Policies/Procedures

13 Administrative Policies
5 Approved Budget for the Current Year

14 Program Operations Manual


6 3-5 Year Program and Financial Plan

SEC Registration & Articles of Incorporation &


15
7 Chech Disbursement Vouchers By-Laws

Bank Account documents & 16 Other Pertinent Documents


8
signatories
BIR Certificate of Tax Exemption
REVENUE MEMORANDUM ORDER NO. 20-2013

Certification from SEC on the amendment of


7
1 Application Letter for issuance Articles of Incorporation and By-Laws;
of Tax Exemption Ruling
CTC of the Income Tax Returns/Annual
8 Information Returns and Financial
2
CTC of Articles of Incorporation Statements for the last 3 years
and By-Laws
Statement under Oath by the executive
officer as to its modus operandi which shall include:
Certification under Oath by an executive
officer as to: (i) a full description of the past, present, and proposed
activities of the corporation;
(i) all previous amendments/changes in AOI (ii) narrative description of anticipated receipts and
and BL 9
3 contemplated expenditures;
(ii) manner of activities; and
(iii) detailed description of all revenues which it seeks to be
(iii) the sources and disposition of income,
if any, exempted from income tax.
of the subject corporation.
all other revenues which are not included in the
If no amendments, the Certification shall statement/application shall be subject to income tax.
state this fact.

4 CTC of Certificate of Registration with


the BIR (BIR Form 2303)

Certification under Oath by the Treasurer


5 as to the amount of income, compensation,
salaries or any emoluments paid by the
corporation or association to its trustees,
officers and other executive officers.

Certification issued by the RDO where the


corporation is registered that the
corporation is not the subject of any
pending investigation, on-going audit,
6 pending tax assessment, administrative
protest, claim for refund or issuance of tax
credit certificate, collection proceedings, or
a judicial appeal;

or if thereby
be any, the Original copy of the
Certification issued by the RDO on the
status thereof;
DSWD ACCREDITATION
REGISTRATION AND LICENSING

1 Accomplished Application Form

2 CTC of SEC Certificate of Registration


and AOI and BL

3 Updated SEC Certification on the status of


operation
Work and Financial plan for the 2
4
succeeding years
5 Handbook

Certification of hired Registered Social


6
Workers/or Community Development
Workers

7 Annual Accomplishment Report of the


previous year

8 Audited Financial Report of the previous


year

ACCREDITATION OF SOCIAL WELFARE AND DEVELOPMENT


PROGRAMS AND SERVICES

1 Accomplished Application Form


2 Handbook
3 Profile of geverning board or its equivalent
4 Profile of employees
Work and Financial plan for the 2
5
succeeding years

6 Audited Financial Report of the previous 2


consecutive years
Accomplishment reports for 2 years prior
7 the
assessment
Profile of client served/caseload inventory
8 for the
preceeding ad current year

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