Title
Supreme Court
BSP Amendments on Foreign Exchange Rules 2013
Law
Bsp Circular No. 815
Decision Date
Oct 18, 2013
BSP Circular No. 815 amends foreign exchange regulations, allowing non-residents to fund peso accounts through specific sources and facilitating the sale of foreign exchange without prior BSP approval for certain transactions, while establishing reporting requirements for authorized banks.

Law Summary

Sale of Foreign Exchange to Non-Residents

  • AABs may sell foreign exchange up to USD 60,000 per day for certain peso deposit account balances without prior BSP approval, with application submission.
  • Peso deposits funded by inward remittance are primarily for investment and require prior BSP approval unless properly registered.
  • For non-resident issuers of PSE-listed equity securities, sales of foreign exchange require:
    • BSP letter-authority to purchase foreign exchange.
    • Submission of application to purchase foreign exchange (Annex A).
    • Reporting remittances to BSP's International Operations Department (IOD) within two banking days (Annex Y).
    • Compliance with repatriation procedures (Appendix 1.2).
  • Non-resident tourists and balikbayan may reconvert unspent pesos up to USD 10,000 at ports of exit without proof of previous purchase.

Registration with Custodian Banks

  • Certain investments must be registered with a custodian bank on behalf of BSP:
    • Inward foreign investments in peso-denominated government securities.
    • Investments in PSE-listed securities issued by residents.
    • Peso time deposits.
    • Investments in PSE-listed equity securities issued by non-residents.
  • Custodian banks may be AABs or Offshore Banking Units (OBUs) appointed by investors.
  • Custodian banks hold investments and represent investors in necessary transactions.

Reportorial Requirements

  • AABs, OBUs, and AAB-forex corps must submit reports to BSP's IOD as applicable:
    • Report on Registered Portfolio Investments within two banking days from transaction date via email, with hard copies of supporting documents.
    • Report on transactions involving PSE-listed equity securities issued by non-residents (Annex Y) within two banking days from remittance date.

Amendments to Appendices in the Foreign Exchange Manual

  • New appendices added include:
    • Appendix 1.2: Procedures for repatriation of proceeds from onshore sale of PSE-listed equity securities by non-resident issuers.
    • Appendix 11.1A and 11.1B: Guidelines and manual for reporting registered portfolio investments.
    • Annex Y: Report on transactions involving PSE-listed equity securities issued by non-residents.
  • Existing appendices revised to update documentary requirements, procedures for registration of investments, and procedures for repatriation and remittance.

Repealing Clause and Effectivity

  • Circular supersedes and amends any inconsistent previous regulations and circulars.
  • Takes effect 15 calendar days after publication in the Official Gazette or a newspaper of general circulation in the Philippines.

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