Other indexed document · DOC
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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Reference copy · verify against the official sourceThis 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.