RMO No. 14-2014: Prescribes the policies, guidelines and procedures for the processing and issuance of an Electronic Authority To Release Imported Goods (eATRIG) for Excise Tax purposes

Summary

RMO No. 14-2014 prescribes the policies, guidelines and procedures for processing and issuing an Electronic Authority to Release Imported Goods (eATRIG) for Excise Tax purposes through the Philippine National Single Window (NSW) System.

Key points

1. Filing. Applications are filed online through the NSW System, but the importer or authorized broker-representative must still submit a hard copy of the notarized application form to the BIR. No approved eATRIG is sent to the BOC until the hard copy is submitted.
2. One application per importation. Each importation needs its own application. Articles of the same kind under two or more Bills of Lading to the same importer on the same vessel may be consolidated.
3. Automobiles. Under Republic Act No. 9224, one ATRIG is issued for each automobile with a Suggested Retail Price over P2,100,000.00. If a single Bill of Lading covers several automobiles including a vehicle at P2,100,000.00 or over, one ATRIG is issued for each vehicle listed. Until the NSW is enhanced, a separate notarized application with documentary stamp is filed per unit.
4. Who processes. The Excise Large Taxpayers Regulatory Division (ELTRD) in the National Office processes the applications centrally, and its Chief approves the eATRIG. Applications for ATRIG for Value-Added Tax purposes are still filed in duplicate with the RDO having jurisdiction over the port of entry.
5. Requirements. The eATRIG covers imported articles subject to Excise Tax, raw materials, and machinery or equipment especially used to produce them. Applications are not processed if the importer or broker is not BIR-registered, or if the importer of excisable articles lacks a separate Permit to Operate as Importer of Excisable Articles. Individual importers must present the latest Annual Income Tax Return and Audited Financial Statements, certified by the Revenue District Officer.
6. Processing time and rejection. The eATRIG is issued not later than the next working day after receipt of a complete application, if there is no legal or factual issue on taxability. Applications with legal issues go to the Law Division, and those needing laboratory evaluation go to the BIR Laboratory Section, ELTRD. An application pending for at least one (1) month because documents were not submitted is tagged “Rejected”.

Who is affected

• Importers and authorized broker-representatives of excisable articles

Deadlines and effectivity

• Issued not later than the next working day after a complete application
• Tagged “Rejected” if pending for at least one (1) month for missing documents
• Issued March 19, 2014

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.