Title
Report and Remittance Rules for Insurance Foreign Exchange
Law
Ic Circular Letter No. 2015-09
Decision Date
Mar 13, 2015
Effective March 2015, insurance companies are mandated to submit a monthly consolidated report on foreign exchange receipts and remittances related to reinsurance transactions, certified by a senior officer, while applications for remittances of net profits or dividends must include specific supporting documents to ensure compliance with the Insurance Code.
A

Documentation Requirements for Remittance of Net Profits or Dividends Abroad

  • Applicants seeking approval to remit net profits or dividends abroad must file specific supporting documents:
    • A sworn statement by an authorized company officer affirming that the remittances will be made only from net profits remaining after compliance with the following Insurance Code requirements:
      • Statutory deposit
      • Risk-based capital
      • Full policy reserve funds, which include loss reserves and liabilities for expenses and taxes
    • A copy of the applicant company's latest audited financial statements.

Revocation of Inconsistent Issuances

  • All previous issuances that conflict with the provisions of this circular are revoked.

Administrative Authority and Compliance

  • The Insurance Commissioner, Emmanuel F. Dooc, officially issued the circular.
  • The circular mandates strict compliance to ensure legal conformity and operational transparency.

Location of Official Text

  • The complete text is available at the Office of the National Administrative Register, U.P. Law Complex, Diliman, Quezon City.

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