RMO No. 12-2016: Prescribes the policies, guidelines and procedures in the manual issuance of Authority to Release Imported Goods (ATRIG) for imported automobiles already released from the custody of Bureau of Customs pursuant to RR No. 2-2016

Key points

1. Application. A notarized application in duplicate, with documentary stamp, is filed with the Excise Large Taxpayers Regulatory Division (ELTRD). One application covers only one automobile, and it is filed by the deadline in RR No. 2-2016 or its amendments, after which none is accepted.
2. Taxes due before issuance. No ATRIG is issued unless the correct Excise and Value-Added Taxes are paid within the same period, with 50% surcharge and 20% interest. The interest runs from the date of the Final Import Entry and Internal Revenue Declaration/Single Administrative Document.
3. Credit for earlier payments. Excise and VAT shown in a previous ATRIG for the same automobile and in the BoC Certificate of Payment are credited before the surcharge and interest are computed.
4. Payment. Payment goes through eFPS or e-BIR Form No. 0605, marked Deficiency Excise Tax/Value-Added Tax. The duplicate proof of payment is submitted for validation.
5. Verification and issuance. ELTRD reconciles applications with the BoC and gets the BoC certification not later than May 31, 2016. A Manual ATRIG Form (BIR Form No. 1918) in triplicate is then signed by the Commissioner.
6. Enforcement. The one ATRIG-one automobile policy applies and issued ATRIGs may be post-audited. An automobile released without proper tax payment may be detained under Section 172 of the NIRC and forfeited under Section 268(C), and responsible persons are liable under Section 263.

Who is affected

• Importers or registered owners of automobiles already released from BoC custody without ATRIG

Deadlines and effectivity

• ELTRD obtains BoC certification not later than May 31, 2016
• Filing deadline: as set in RR No. 2-2016 or its amendments