Philippine Racing Commission

 

 


HORSE BREEDING IN THE PHILIPPINES

Principal Rules and Requirements of the Stud Book Authority of the Philippines (SBAP)

Ř       Section 1  - General Rules, terms and Conditions

Ř       Section 2  - Foal Registration Rules, Requirements & Procedures

Ř       Section 3  - Broodmare & Stallion Registration Rules, Requirements & Procedures

Ř       Section 4  - Registration Rules, Requirements & Procedures for Imported Horses

Ř       Section 5  - Export Registration Rules, Requirements & Procedures

Ř       Section 6  - Official  Reports/Returns

Ř       Section 7 - Covering/Service Certificates

Ř       Section 8  - Annual Stallion Return

Ř       Section 9   - Stud Book Returns

Ř       Section 10 - Report of Transfer of Ownership

Ř       Section 11 - Report of Death

Ř       Section 12 - Registration of Names and Suffix Usage

Ř       Section 13 - Coat Color Guide & Laws of Heredity

Ř       Section 14 - Identification

Ř       Section 15 - Blood-typing & Parentage Validation or Verification

Section 1 - GENERAL RULES, TERMS AND CONDITIONS

1.       The provisions of these rules shall apply to all Philippine-bred horses that are intended to be registered for the purpose of either racing and/or breeding in the Philippines. A horse is considered as "REGISTERED" in accordance with the rules and regulations of the SBAP after the owner/representative has been issued a Certificate of Registration.

2.       These rules shall be construed or interpreted in accordance with the International standards, requirements and provisions for approval of a Thoroughbred Stud Book; and' where applicable, in accordance with the relevant sections of the Charter or Law of the National Stud Farm.

3.       Any amendments, revisions or changes to these rules, requirements and procedures that shall be consistent with Internationally-prescribed standards, requirements and provisions shall not be valid.

4.       All existing articles, resolutions, rules, regulations or orders inconsistent with the provisions of these rules are amended, repealed or revoked.

5.       These rules, requirements and procedures shall take effect immediately upon approval of the same.

6.       The SBAP may prescribe such and all other rules and regulations, procedures and requirements not inconsistent herewith and in accordance with International standards, requirements or provisions for the accomplishment of its functions.

7.       The SBAP shall provide for the fair, strict and accurate implementation of these rules, requirements and procedures.

8.       The SBAP shall be the single juridical body and deciding authority with regards to questions, inquiries and doubts arising from the implementation and exercise of these rules. In such cases, the final discretion shall remain with the SBAP.

9.       Owners, breeders and representatives shall be responsible for familiarization of these rules, requirements and procedures and the availment of information on related matters in general.

10.    Notwithstanding any other provisions in these Rules, it is the responsibility of each applicant to obtain from the SBAP all the necessary and prescribed documents and to submit all completed forms and other requirements by the applicable deadlines.


Section 2 -FOAL REGISTRATION RULES, REQUIREMENTS & PROCEDURES

 

1.       All horses that are born/bred in the Philippines and that are intended to be used for purposes of racing under the rules and regulations of the PHILRACOM or any other recognized Turf Authority must initially be registered in accordance with the rules and regulations set forth by the SBAP prior to the commencement of any racing activity.

2.       No horse may be considered as eligible for foal registration and for inclusion in either the PSB unless the conditions set forth by the SBAP have all been duly satisfied.

3.       The breeder/owner/representative must report and certify the particulars of the birth of a foal by submitting a duly accomplished, signed and notarized Stud Book Return Form (NSF Form No. 2), together with the corresponding fee/s, not later than December 31st of the year/season in which the foal was born.

4.       The SBR Form must be completed as described/prescribed therein; and, the following information must be supplied when reporting the birth of a live foal;

a.       Name of the (registered) mare that produced the foal and said mare’s Certificate of Broodmare Registration Number (if applicable);

b.       Name of the stallion/s that covered the mare in the previous year/season (Covering stallion/s responsible for the foal); or the sire of the foal;

c.        The date of birth, color and sex of the foal, in the Live Foal Report Section, SBRs must be lodged in accordance with the rules and regulations set forth by the SBAP.

5.       The breeder/owner/his representative must submit to the SBAP the following requirements within a period o five (5) months from the date of birth of a foal;

a.       a duly accomplished Foaling Slip or Foal Identification Certificate (NSF Form No. 4);

b.       a set of three (3) recent colored pictures/photographs of the foal (front, right and left sides) clearly showing the color and the markings on the head, legs and body; together with its dam in the background;

c.        Certificate/s of Covering or Mare Owner’s Copy of Covering/Service Certificate (NSF Form No. 3-C) – duly accomplished and signed by the stallion owner/representative; or, in case of a foal that was imported-in-utero, the pre-printed/pre-accomplished copy of the Certificate of Covering, issued by the SBAP for a mare that was imported-in-foal or imported with covering abroad.

6.       The Foaling Slip must be completed as prescribed therein; and, the narrative (written) and graphical (diagrammatic) descriptions of the foal must be accurately and clearly provided.  The markings/description of the foal should be taken before weaning, preferably by a veterinary surgeon or a person/representative authorized by the SBAP who sign the form.

7.       The Certificate of Covering or Mare Owner’s Copy of the Covering/Service Certificate therein; and, the covering details/particulars of a stallion (in the previous season/year) on the mare that produced the foal must be provided and duly certified.

8.       Upon receipt of the above, the SBAP shall issue the breeder/owner/representative of a duly certified and received photocopy/facsimile of the Foaling Slip which must be retained by the breeder/owner/representative until such time when an application for foal registration shall have been lodged for the said horse.

9.       Each foal must be fire-branded of freeze-branded with the municipal brand (where its ownership is registered) on the left shoulder and the owner/breeder’s brand on the right shoulder; as a requirement for application for foal registration.

10.    In addition to the above, each foal/horse intended to be registered in accordance with the rules and regulation of the SBAP must also be fire-branded or freeze-branded with distinguishing numbers consisting of the following:

a.       a reference number indicating the serial number of the foal born (number corresponding to order of a foal’s birth) to a particular breeder/owner for a particular year/season; located one (1) inch over the owner’s brand;

b.       a year number corresponding to the last figure/digit of the year of foaling; located one (1) inch below the owner’s brand.

11.    Upon satisfactory completion of the above stages of registration including branding, the owner/representative must submit to the SBAP a duly accomplished, signed and notarized Application (form) for Foal Registration (NSF Form No. 1-A), together with the following requirements, not later than two (2) years from the date of foaling:

a.       Breeder/owner’s duly certified and received facsimile or photocopy of the Foaling Slip as described in the section on the submission of Foaling Slips;

b.       A set of three (3) recent colored pictures/photographs of the horse (front, right and left sides) clearly showing the color and the markings on the head, legs and body;

c.        Identification Certificate (reverse side of application form) showing a recently obtained written and graphical description and/or markings of the horse duly accomplished, dated and signed by the person who took the animal’s description;

d.       Application and/or processing fee;

e.       Bloodtyping and/or Parentage Validation/Verification related fees (blood collection, shipping, testing, etc.) when applicable;

f.         Other requirements that may be prescribed by the SBAP.

12.    The Application (Form) for Foal Registration must be completed as described/prescribed therein; and, the following information must be supplied:

a.       List of Proposed Names, three (3) names in order of preference consistent with the rules governing the availability of names;

b.       Color, sex and date of foaling of the horse for which the application for registration is being sought;

c.        Sir and dam (or two generation pedigree, if known);

d.       Name of breeder/s or owner/s of the mare at the time of foaling;

e.       Complete name and address of the owner/s;

f.         Location/address where the horse is stabled;

g.       Application information – Printed name, complete mailing address, contact telephone no/s., Residence Certificate/Community Tax Cert. Information – number, place and date of issue (for notarization purposes), and signature of person who accomplished the application (form) for registration or applicant filing the form;

h.       Identification Certificate, reverse side of Application form

13.    Upon satisfactory completion of the application process and submission of all the necessary requirements as prescribed above; the SBAP shall issue the owner/representative a notice or schedule of inspection (Inspection Slip) in which the date, place and time of inspection by the SBAP Veterinarian shall be indicated; and, based upon which, the owner/representative must make the necessary arrangements to present the animal for inspection as scheduled.

14.    During the scheduled date of inspection, the owner/representative must present the Inspection Slip to the SBAP Veterinarian who shall take the description/markings of the animal on the official Identification Certificate/inspection Report (NSF Form No. 1-D) (or take the necessary blood samples from it).

15.    After completion of the Inspection (and/or blood collection) process the SBAP Veterinarian shall complete and issue the owner/representative a Verification Slip (lower half/section of the Inspection Slip) as proof of completion of the inspection (and/or blood collection) process; and, in which the date to verify/follow-up the application for foal registration shall be supplied.  The Verification Slip must be retained until the application for foal registration has been approved.  The Verification Slip is required and must be presented for release/issuance of the Certificate of Foal Registration.

16.    Upon completion of the above requirements and procedures; after the SBAP has satisfied itself as to the accuracy and correctness of the foal’s/horse’s identity (and parentage)’ and, a name has been duly approved or registered for the said animal; a Certificate of Foal Registration (i.e. Passport) shall be prepared and issued to the owner/representative upon payment of the corresponding Certificate fee and upon presentation of the Verification Slip.

 

Section 3 -BROODMARE & STALLION REGISTRATION RULES, REQUIREMENTS & PROCEDURES

 

1.       All horses intended to be used for purposes of breeding/producing racing foals must be initially registered in accordance with the rules and regulations set forth by the SBAP prior to the commencement of any breeding/stud activity; regardless of its previous registration as a foal/racehorse and notwithstanding prior issuance of a Certificate of Foal or Imported Racehorse Registration by the SBAP.

2.       A return/report may be rejected, notwithstanding its previous receipt by the SBAP, if it is later discover that such mare/stallion had not been initially and appropriately registered (Broodmare/Stallion Registration).  Further, no foal or produce of such mare/stallion that had been first registered for breeding in accordance with the rules and regulations of the SBAP may be considered as eligible or qualified to apply for Foal Registration.

3.       The SBAP reserves the sole right to decide for Philippine-bred horses what shall or shall not be included/recorded in the PSB; and to reject any horse/s and/or return/s which had already been previously accepted, in accordance with the Condition of Entry to the NSBR/PSB and as prescribed by the registration rules, requirements and procedures.

4.       The different horses that may be registered for breeding purposes with the SBAP may be classified accordingly (or described as follows):

a.       ORIGIN

Local

Imported

Imported-in-utero

b.       BREED

Thoroughbreds

c.        SBAP REGISTRATION STATUS

Registered – has been previously issued a Certificate of Registration (i.e. Foal, Imp RH) by the SBAP

 Unregistered – has never been issued a Certificate of Registration by the SBAP

d.       PEDIGREE QUALIFICATION/REGISTER/SECTION

Stud Book

Non-Stud-Book

5.       The owner/representative must submit to the SBAP a duly accomplished, signed and notarized Application (form) for Broodmare or Stallion Registration (NSF Form No. 1-B) together with the following requirements:

a.       a set of three (3) recent colored pictures/photographs of the horse (front, right and left sides) clearly showing the color and the markings on the head, legs and body;

b.       Identification Certificate (reverse side of application form) showing a recently obtained written and graphical description and/or markings of the horse duly accomplished, dated and signed by the person who took the animal’s description;

c.        Application and/or processing fee;

d.       For horses previously REGISTERED or previously issued a Certificate of Registration (i.e Racehorse, Foal, Imported RH) by the SBAP, the original Certificate of Registration;

e.       For IMPORTED Horses, the official Export Certificate issued by the country of birth or duly endorsed by the SBA or Racing Authority of the exporting country; the official Passport or Document of Description or such other official identity papers that may be accepted and recognized by the SBAP; and the Identification Certificate issued by the SBA of the country of foaling;

f.         For mares imported with covering/service abroad or imported-in-foal/pregnant to a stallion abroad, the Official Covering Certificate duly issued and certified by the SBA of the country of covering;

g.       Blood-typing and/or Parentage Validation/Verification and related fees (blood collection, shipping, testing, etc.) when applicable;

h.       Other requirements that may be prescribed by the SBAP.

6.       The Application (Form) for Broodmare/Stallion Registration must be completed as described/prescribed therein; and, the following information must be supplied;

a.       Name (if any); or, if unnamed, List of Proposed Names, three (3) names in order of preference, registered in accordance with the rules on Name Registration; and suffix of the country of origin;

b.       Color, sex and date of foaling of the horse being applied;

c.        Sire and dam (or two generation pedigree, if known);

d.       Name of breeder/s;

e.       Complete name and address of the owner/s;

f.         Location/address where the horse is stabled;

g.       For Imported horses NOT previously REGISTERED with the SBAP, the date of arrival and exporting country;

h.       For horses previously REGISTERED (issued a Cert. Of Foal/Imported RH Reg’n. by the SBAP), the Cert. Of Registration No.:

i.         Applicant information – Printed name, complete mailing address, contact telephone no/s., Residence Certificate/Community Tax Cert. Information – number, place and date of issue (for notarization purposes), and signature of person who accomplished the application (form) for registration or applicant filing the form;

j.         Identification Certificate.

7.       Upon satisfactory completion of the application process and submission of all of the necessary requirements as provided above; the SBAP shall issue the owner/representative a notice or schedule of inspection (Inspection Slip) in which the date, place and time of inspection by the SBAP Veterinarian shall be provided; and based upon which, the owner/representative must make the necessary arrangements to present the animal for inspection as specified.

8.       During the scheduled date of inspection, the owner/representative must present the Inspection Slip to the SBAP Veterinarian who shall take the description/markings of the animal on the official Identification Certificate/Inspection Report (NSF Form No. 1-D) (or take the necessary blood samples from it).

9.       After completion of the inspection (and/or blood collection) process, the SBAP Veterinarian shall complete and issue the owner/representative a Verification Slip (lower half/section of the Inspection Slip) as proof of completion of the inspection (and/or blood collection) process; and, in which the date to verify/follow-up the application for registration shall be supplied.  The Verification Slip must be retained until the application for registration shall be supplied.  The Verification Slip must be retained until the application for registration has been approved; and it is required and must be presented for release/issuance of the Certificate of Broodmare/Stallion Registration.

10.    Upon completion of the above requirements and procedures; after the SBAP has satisfied itself as to the accuracy and correctness of the horse’s identity (and parentage); and, a name has been duly approved or registered for the said animal; a Certificate of Registration shall be prepared and issued to the owner/representative upon payment of the corresponding Certificate fee and upon presentation of the Verification Slip.

11.    Upon completion of the registration process for stallions, the SBAP shall issue a Covering/Service Certificate booklet and official record book (logbook) to the stallion owner/representative in which the details/particulars of the covering activities must be recorded, together with the certificate of Stallion Registration.

 

Section 4 -REGISTRATION RULES, REQUIREMENTS & PROCEDURES FOR IMPORTED HORSES

 

1.       All horses born outside and imported into Philippines; and that are intended to be used for either purposes of racing or breeding must satisfy the rules and regulations for imported horses set forth by the SBAP; prior to the commencement of any local racing and/or breeding activity.

2.       The owner/representative responsible for the importation of a horse that is intended to be used for racing or breeding purposes must lodge an appropriate application for registration with the SBAP; namely:

a.       Racing – Application for Foal/Imported Racehorse Registration (NSF Form No. 1-A);

b.       Breeding- Application for Broodmare/Stallion Registration (NSF Form No. 1-B); together with other requirements within a period of (not later than) sixty (60) days from the date of the horse’s arrival into the country (from abroad)

3.       The owner/representative must submit a duly accomplished, signed and notarized Application (Form) for Registration (NSF Form No. 1-A or 1-B) to the SBAP; together with the following requirements:

a.       a set of three (3) recent colored pictures/photographs of the horse (front, right and left side) clearly showing the color and the markings on the head, legs and body;

b.       Identification Certificate (reverse side of application form) showing a recently obtained written and graphical description and/or markings of the horse duly accomplished, dated and signed by the person who took the animal’s description;

c.        Application and/or processing fee;

d.       Blood-typing and/or Parentage Validation/Verification and related fees (blood collection, shipping, testing, etc.) when applicable;

e.       Other requirements that may be prescribed by the SBAP.

4.       In addition to the above, the owner/agent/broker must cause the exporting country’s Stud Book Authority (SBA)/Registry to submit or directly forward to the SBAP the following requirements within sixty (60) days of the horse’s arrival in the Phils. (or cause receipt of the following by the SBAP:

a.       The original Export Certificate and identification certificate containing the written and diagrammatical descriptions of the horse duly endorsed and/or issued by the exporting SBA or SBA of the country of origin;

b.       For a mare that was imported with stud service or covering abroad; or, that was imported in-foal/pregnant to a stallion standing overseas; the official Covering Certificate duly issued and certified by the SBA of the country of covering.

5.       The Application (Form) for Registration (NSF Form 1-A or 1-B) must be completed as prescribed/described therein; and, the following information must be supplied:

a.       Name (if any); or, if unnamed, List of Proposed Names, three (3) names in order of preference, registered in accordance with the rules on Name Registration; and suffix of the country of origin;

b.       Color, sex and date of foaling of the horse being applied;

c.        Sire and dam (or two generation pedigree, if known);

d.       Name of breeder/s;

e.       Complete name and address of the owner/s;

f.         Location/address where the horse is stabled;

g.       Date of arrival and exporting country;

h.       Applicant information – Printed name, complete mailing address, contact telephone no/s., Residence Certificate/Community Tax Cert. Information – number, place and date of issue (for notarization purposes), and signature of person who accomplished the application (form) for registration or applicant filing the form;

i.         Identification Certificate.

6.       Upon satisfactory completion of the application process and submission of all of the necessary requirements as provided above; the SBAP shall issue the owner/representative a notice or schedule of inspection (Inspection Slip) in which the date, place and time of inspection by the SBAP Veterinarian shall be provided; and based upon which, the owner/representative must make the necessary arrangements to present the animal for inspection as specified.

7.       During the scheduled date of inspection, the owner/representative must present the Inspection Slip to the SBAP Veterinarian who shall take the description/markings of the animal on the official Identification Certificate/Inspection Report (NSF Form No. 1-D) (or take the necessary blood samples from it).

8.       After completion of the inspection (and/or blood collection) process, the SBAP Veterinarian shall complete and issue the owner/representative a Verification Slip (lower half/section of the Inspection Slip) as proof of completion of the inspection (and/or blood collection) process; and, in which the date to verify/follow-up the application for registration shall be supplied.  The Verification Slip must be retained until the application for registration shall be supplied.  The Verification Slip must be retained until the application for registration has been approved; and it is required and must be presented for release/issuance of the Certificate of Broodmare/Stallion Registration.

9.       Upon completion of the above requirements and procedures; after the SBAP has satisfied itself as to the accuracy and correctness of the horse’s identity (and parentage); and, a name has been duly approved or registered for the said animal; a Certificate of Registration shall be prepared and issued to the owner/representative upon payment of the corresponding Certificate fee and upon presentation of the Verification Slip.

10.    For a mare that was imported with stud service or covering abroad; or, that was imported while in-foal/pregnant to a stallion standing overseas; the SBAP shall issue the breeder/owner/representative a pre-printed/duly accomplished Certificate of Covering/Mare Owner’s Copy of the Covering/Service Certificate (NSF Form No. 3-C), together with the Certificate of Broodmare Registration, after the former has received the official Covering Certificate from the exporting SBA where the mare was covered and has duly verified or confirmed the accuracy and correctness of the covering details provided therein.

11.    The breeder/owner/representative must submit the pre-printed/duly accomplished Certificate of Covering/Mare Owner’s Copy of the Covering/Service Certificate (NSF Form No. 3-C) to the SBAP as prescribed in Rule 5 of the Foal Registration Rules, Requirements and Procedures when the said covering has resulted in the birth of a live foal.

 

Section 5 – EXPORT REGISTRATION RULES, REQUIREMENTS & PROCEDURES

 

1.       All horses that are intended to be exported from the Philippines must initially be registered in accordance with the rules and regulations set forth by the SBAP; prior to the date of export/departure from the country.

2.       The owner/representative of a horse that is intended to be exported must submit a duly accomplished, signed and notarized Application (Form) for Export (NSF Form No. 1-C) to the SBAP within sixty (60) days of exportation; together with the following requirements:

a.       a set of three (3) recent colored pictures/photographs of the horse (front, right and left side) clearly showing the color and the markings on the head, legs and body;

b.       Identification Certificate (reverse side of application form) showing a recently obtained written and graphical description and/or markings of the horse duly accomplished, dated and signed by the person who took the animal’s description;

c.        Certificate of Registration (Foal, Imported Racehorse, Broodmare, Stallion) previously issued by the SBAP;

d.       Application and/or processing fee;

e.       Blood-typing and/or Parentage Validation/Verification and related fees (blood collection, shipping, testing, etc.) when applicable;

f.         In case of pregnant broodmares or mares that have been covered, the Certificate of Covering (Mare Owner’s copy of the Covering/Service Certificate (NSF Form No. 3-C) issued to the name owner/representative by the Stallion owner/representative after the last date of service;

g.       In case of a stallion, the Covering/Service Certificate and official logbook;

h.       Other requirements that may be prescribed by the SBAP.

3. The Application (Form) for Export (NSF Form 1-C) must be accomplished/completed as prescribed/described therein; and, the following information must be supplied:

a.       Name of the horse; and, the suffix of the country of origin;

b.       Color, sex and date of foaling of the horse being applied;

c.        Sire and dam of the horse;

d.       Name of the breeder/s, if known;

e.       Complete name, address and phone no. of the owner/s;

f.         Location/Place where the horse is stabled;

g.       Certificate of Registration type and no.;

h.       Country of destination;

i.         Date of export/shipment;

j.         Broker information;

k.        Covering information (if any, for broodmares) – Name of covering stallion/s, date/s of last service;

l.         Applicant information – Printed name, complete mailing address, contact telephone no/s., Residence Certificate/Community Tax Cert. Information – number, place and date of issue (for notarization purposes), and signature of person who accomplished the application (form) for registration or applicant filing the form;

m.     Identification Certificate.

4. Upon satisfactory completion of the application process and submission of all of the necessary requirements as provided above; the SBAP shall issue the owner/representative a notice or schedule of inspection (Inspection Slip) in which the date, place and time of inspection by the SBAP Veterinarian shall be provided; and based upon which, the owner/representative must make the necessary arrangements to present the animal for inspection as specified.

5. During the scheduled date of inspection, the owner/representative must present the Inspection Slip to the SBAP Veterinarian who shall take the description/markings of the animal on the official Identification Certificate/Inspection Report (NSF Form No. 1-D) (or take the necessary blood samples from it).

6. After completion of the inspection (and/or blood collection) process, the SBAP Veterinarian shall complete and issue the owner/representative a Verification Slip (lower half/section of the Inspection Slip) as proof of completion of the inspection (and/or blood collection) process; and, in which the date to verify/follow-up the application for registration shall be supplied.  The Verification Slip must be retained until the application for registration shall be supplied.  The Verification Slip must be retained until the application for registration has been approved; and it is required and must be presented for release/issuance of the Certificate of Broodmare/Stallion Registration.

7.       Upon completion of the above requirements and procedures; after the SBAP has satisfied itself as to the accuracy and correctness of the horse’s identity (and parentage); and, a name has been duly approved or registered for the said animal; a Certificate of Registration shall be prepared and issued to the owner/representative upon payment of the corresponding Certificate fee and upon presentation of the Verification Slip.

8.       In addition, the SBAP shall prepare and issue a Philippine Stud Book Certificate of endorse a Stud Book Certificate previously issued for the horse which shall be sent directly to the SBA of the importing country (country of destination).

 

Section 6 – OFFICIAL REPORTS/RETURNS

 

1.       A report/declaration from the breeder on an official form for a specific season.  These are documentary evidences that must be lodged with the SBAP and that details stud book/breeding activities of broodmares and stallions like covering reports, covering results, transfers of ownerships, deaths, etc.

2.       The official reports/return of the SBAP include:

a.       Covering Returns/Reports

a.1 Covering/Service Certificates

            Report of Covering or Monthly Mare/Stallion Covering Report

Certificate of Covering or Mare Owner’s Copy of Covering/Service Certificate

Record of Covering or Stallion Owner’s Copy of Covering

a.2 Annual Stallion Return

b.       Stud Book Return

c.        Death Reports

d.       Notice of Transfer/Change of Ownership

3.       For the produce to be eligible for registration in accordance with the rules and regulations of the SBAP and to be eligible for inclusion in (or admission to) the Phil. Stud Book or Non-Stud Book Register, the prescribed or official return/report documents, duly accomplished and signed by the owner/breeder/representative, recording the activities of their sire and dam must be lodged with the SBAP.

4.       Breeders/owners are required to lodge returns in accordance with the rules and regulations prescribed by the SBAP.

5.       A return will not be considered unless it is accompanied by the required fee.  The payment of any fee/s due on a return is the responsibility of the person/owner who lodged that return.  The fee structure has been incorporate/established into the reporting system to encourage prompt lodgement of these forms.

6.       A return may be refused acceptance if not properly completed, signed or submitted, in accordance with the requirements, procedures, rules and regulations set forth by the SBA of the Phils.  An incomplete or otherwise incorrect report entry shall not be recognized/considered; unless the person responsible for lodging that report submits an amended report and agrees (condition/tems) to: