CUSTOMS MEMORANDUM CIRCULAR 2-ot{f · government, this Bureau has issued Revenue Memorandum Order...
Transcript of CUSTOMS MEMORANDUM CIRCULAR 2-ot{f · government, this Bureau has issued Revenue Memorandum Order...
REPUBLlC OF THE PHILlPPINESDEPARTMENT OF FINANCE
BUREAU OF CUSTOMSMANILA 1099
January 19, 2016
CUSTOMS MEMORANDUM CIRCULARNO. _1- - 2-ot{f
TO: A" Deputy CommissionersAll Directors and Division ChiefsAll District / Port Collectors
and Others Concerned
SUBJECT: BIR Revenue Memorandum Order (RMO) No. 1-2016 ICentralized Processing of Authority to Release ImportedGoods (ATRIGs) for Excisable Products
Attached is the letter dated 15 January 2016 of Hon. Kim S. Jacinto-Henares, Commissioner, Bureau of Internal Revenue (SIR), furnishing thisBureau with a copy of BIR RMO No. 1-2016 entitled: "Centralized Processingof Authority to Release Imported Goods (ATRIGs) for Excisable Products".
For your information and guidance.
Please confirm the dissemination of this circular throughout youroffices within fifteen (15) days from receipt hereof.
( t 'ALBERTO D. LINA
CommissionerJ<:;:;""" B'~:'! urrBuo!CUJloms\,,,,;1 ALBERTO D, UN A
~. CommlSSIOntr
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Mr. ALBERTO D. UNACommissionerBureau of CustomsManila
Dear Commissioner Lina :
REPUBLIC OF THE PHILIPPINES
15 January 2016
In line with the implementation of centralized policy of processing and issuance ofAuthority to Release Imported Goods (ATRIGs) for purposes of ensuring that the importationof excisable products are fully accounted for to protect revenue collections of thegovernment, this Bureau has issued Revenue Memorandum Order (RMO) No. 1-2016 datedJanuary 6, 2016.
Relative thereto, please disseminate this Order as wide a publicity as possible to allconcerned importers of excisable products.
Attached" herewith is the pertinent copy of the above-mentioned revenue issuance foryour reference purposes.
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Very truly yours,
k:~KIM S. JAcrrl'ro-HENARES
Commissioner of Internal Revenue03822 6
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January C, 201b
i I)-:'j IfREVENUE f>.1EMORANDUlV: ORDER NO. I~ f'i'll;'
SU3JECT Centralized. Processing of Author/I), to Release Imported Goods (ATRIGs) forExcisable Products
TO All Regiona! Directors, Revenue District Officers and Otners Concerned
1. OEJEGrrVE
Tnis Order is issued to implement the centralized policy of processing and issuance ofATRIGs for purposes of ensuring that the importation of excisable products are fully accountedfor with the end in view that revenue collections of the government are properly protected.
II. POUCIES AND GUIDEliNES
AII.application for Authority to Release Imported Goods (ATRIGs) for excisable productsshall be processed and issued centrally at the BIR National Office more particularly by theExcise LT RegUlatory Divisior; (ELTRD). ATRIGs issued by the Regional Offices and Excise TaxAreas (E>-.'TAs)upon the effectivity of this Order shall be considered null and void.
All ATRIGs manually processed and issued by the Regional Offices for VAT exempttransactions shall be stamped with the phrase, "NOT VALID FORAll EXOSABLEPRODUCTS".
III. REPEALING CLAUSE
All revenue issuances inconsistent herewith are hereby repealed and amendedaccordingly.
IV. PENALIT CLAUSE
Strict compliance herewith is enjoined. Any violation of the provisions of this Ordershall be subject to disciplinary action and shall b~ dealt with accor.dingly.
V. EFFECTIvITY
This Order shall take effect immediately.
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KIM S. :»\'ctNTO-HENARESCommissione'~of Internal Revenue
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