Summary
RMO No. 01-2016 centralizes the processing and issuance of Authority to Release Imported Goods (ATRIGs) for excisable products at the BIR National Office.
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Key points
- Central processing. All ATRIG applications for excisable products are processed and issued at the National Office, by the Excise LT Regulatory Division.
- ATRIGs from other offices. ATRIGs issued by Regional Offices and Excise Tax Areas upon effectivity of the Order are null and void.
- Manual ATRIGs for VAT exempt transactions. Those issued manually by Regional Offices must be stamped with the phrase NOT VALID FOR ALL EXCISABLE PRODUCTS.
Who is affected
- Importers of excisable products applying for ATRIGs
- Regional Offices and Excise Tax Areas
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.