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REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCEBUREAU OF CUSTOMS
MANILA1099July 21, 2015
CUSTOMS MEMORANDUM CIRCULAR
NO.
8!2 WF.CTO:SUBJECT:All Deputy Commissioners
All Directors and
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i cop stands for Input Contribution or Provincial Transfer, which is a form used to report input tax credits or provincial transfer amounts.
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Businesses that are registered for GST/HST and claim input tax credits or are eligible for provincial transfers are required to file i cop.
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Information such as business name, business number, reporting period, input tax credits claimed, and provincial transfer amounts must be reported on i cop.
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