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Annex F BIR Form No. 1942

Provides the official BIR form (BIR Form No. 1942, July 2016) by which a PERA Administrator applies for a Tax Credit Certificate (TCC) covering a 5% tax credit on aggregate qualified PERA contributions.

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DOC
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bir-text-annex-f-bir-form-no-1942
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This annex contains BIR Form No. 1942 (July 2016 edition), the "Application for Personal Equity and Retirement Account (PERA) Tax Credit Certificate (TCC)". It is the form a PERA Administrator files with the BIR — in three (3) copies, in capital letters with applicable boxes marked "X" — to claim a 5% tax credit on the aggregate amount of qualified PERA contributions for a covered period. Part I captures the PERA Administrator's TIN, RDO code, accreditation number, registered name, representative and contact details; Part II states the claim amounts (5% of qualified contributions) with a declaration under the penalties of perjury pursuant to the National Internal Revenue Code; Part III is an alphabetical list of contributors (TIN, contributor type such as Self-Employed or OFW, contribution amount, 5% tax credit), with additional sheets allowed. Caveats: the parent issuance is not identified in the provided text, and some table column letter references appear inconsistent.