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REVENUE Objective OFFICE OPERATIONS MANUAL

REVENUE OFFICE OPERATIONS MANUAL TABLE OF CONTENTS

Objective I

II

III

Introduction on the Manual

Definition of Terms and Acronyms

General Information about DOF

IV

V

VI

Organization and Responsibilities Revenue Office

Operational Control and Supervision

Operating Procedures

VII

VIII

Control of Records and Documents

Appendices

I. Introduction on the Manual

Objective The Operations Manual is designed to provide the Users the information information in processing and filing tax tax exemption claims including the applicable laws, rules, an d regulations relating to the tax claims.

About the Revenue Office Operations Manual The Operations Manual is developed for the use and guidance of DOF personnel involved involved in processing requests for tax exemptions. This shall ensure that they perform only the highest and consistent level of service standard standard which in turn provided to its clientele. Whenever deemed necessary, any part of this Manual may be amended or revised through issuance of appropriate Office Order.

Scope The scope and content of the Manual, pa parrticularly the stepp-b by-step pr pro ocedure in obtaining tax exemption, docu do cum men enta tary ry re requ quir irem emen ents ts,, pro roce cess ssin ing g tim ime e an and d fees and ch char arg ges ar are e in ac acco cord rda anc nce e wi with th th the e du duly ly ap appr prov ove ed DOF Citizens Ch Cha art rter er.. Th The e la laws ws,, co cond ndit itio ions ns an and d po poli lici cies es in gr gra ant ntin ing g th ther ereo eoff sh shal alll be adh dher ered ed by re resp spon onsi sibl ble e pe pers rso onn nnel el.. Duri Du ring ng an anyy si sittua uati tio on no nott co covver ere ed in thi hiss Op Oper erat atio ions ns Ma Manu nual al,, the pe pers rso onn nnel el sh shal alll no nott be pr prev eve ent nte ed fro rom m us usin ing g the heiir bestt jud bes judgme gment nt tak taking ing int into o con consid sidera eratio tion n exi existi sting ng rul rules es and regu regulat lation ions. s.

Authority to Use the Operations Manual The Ope The pera rati tion onss Ma Manu nual al is es esse sent ntia iall llyy an en enha hanc nced ed fo form rm of DO DOFF Ci Citi tize zen ns Ch Char arte terr wi with th pr pref efer eren enti tia al fo focu cuss on Re Reve venu nue e Office and the frontline service it provides , which is, grant of tax exemption. It is one of the Offices in the Depa De partm rtmen entt pre previ vious ously ly id identi entifi fied ed as re rende nderin ring g fro frontl ntline ine ser servic vice e pe perr De Depa partm rtmen entt Ord Order er No No.. 3131-08 08 dat dated ed No Novem vembe berr 5, 2008 20 08.. Wh Whe en th the e DOF Ci Citi tize zen ns Cha hart rte er wa wass la lau unc nche hed d on Dec ecem emb ber 18, 20 2009 09,, th the e co conc ncer erne ned d Of Offi fice cess and pe pers rso onn nnel el comp co mpri risi sing ng th them em as we well ll as th the e tr tran ansa sact ctin ing g pub publi lic, c, we were re gi give ven n au auth thor orit ityy to us use e th the e sa same me as gu guid ide e an and d ref refer eren ence ce.. This De This Depa partm rtmen entt wi with th it itss co comm mmit itme ment nt to co cont ntin inuo uous usly ly im impr prov ove e it itss se serv rvic ices es in inte tends nds to ma manu nual aliize an and d st sta anda ndardi rdize ze it itss oper op erat atio ions ns be begi ginn nnin ing g wi with th th the e Re Reve venu nue e Of Offi fice ce.. Sa Said id ef effo fort rt wi will ll fu furt rthe herr ex expe pedi dite te pr proc oces essi sing ng of do docu cume ments nts rel relat atin ing g to tax exe exempt mption ion and wil willl les lessen sen com compla plaint intss ari arisin sing g fro from m con confus fusion ion bot both h on the par partt of emp employ loyees ees and cli client entele ele..

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Revenue Operations Manual

II. Definition of Terms and Acronyms Definition of Terms:

Tax Exemption

Grant of immunity to particular persons or corporations or to persons or corporations of a particular class from a tax which persons and corporations generally are obliged to pay.

Trace Number

This refers to a specific TES workflow item used to refer to the document entry or received for tracking, or a task being processed in the workflow.

TES Number

This is the unique number generated by TES for each endorsement generated by the system.

Acronyms:

2

APO

Asian Productivity Organization

ARTA

Anti Red Tape Act

AWB

Air Waybill

BIS

Bureau of Import Services

BOC

Bureau of Customs

BOI

Board of Investments

CAAP

Civil Aviation Authority of the Philippines

CDA

Cooperative Development Authority

CHED

Commission on Higher Education

CRMD

Central Records Management Division

CSC

Civil Service Commission

CTD

Custom and Tariff Division

DFA

Department of Foreign Affairs

DOE

Department of Energy

DOF

Department of Finance


II. Definition of Terms and Acronyms

2

DOST

Department of Science and Technology

DSWD

Department of Social Welfare and Development

DTS

Document Tracking System

DMWF

Document Management and Workflow

FPI

Federation of Philippine Industries

GAA

General Appropriations Act

GOCC

Government-Owned and Controlled Corporations

IRD

Internal Revenue Division

KBP

Kapisanan ng mga Broadkaster ng Pilipinas

MARINA

Maritime Industry Authority

NBDB

National Book Development Board

NEA

National Electrification Administration

NEDA

National Economic and Development Administration

NIRC

National Internal Revenue Code

NTC

National Telecommunications Commission

PCCI

Philippine Chamber of Commerce and Industries

PEZA

Philippine Economic Zone Authority

PHIVIDEC

Philippine Veterans Investment Development Corporation

PIA

Philippine Information Agency

PRA

Philippine Retirement Authority

PSC

Philippine Sports Commission

ROG

Revenue Operations Group

SEC

Securities and Exchange Commission

TCCP

Tariff and Customs Code of the Philippines

TES

Tax Exemption System

TESDA

Technical Education and Skills Development Authority

TIN

Tax Identification Number

UNESCO

United Nations Educational, Social, and Cultural Organization


III. General Information about DOF

The Department of Finance (DOF) is the governments steward of sound fiscal policy. It formulates revenue policies that will ensure funding of critical government programs that promote welfare among our people and accelerate economic growth and stability. The Department envisions that the effective and efficient pursuit of the critical tasks under its wings revenue generation, resource mobilization, debt management and financial market development shall provide the solid foundationfor a Philippineeconomy that is one of the most active and dynamic in the world.

The fact that the birth of the Department of Finance predated that of the Philippine Republic is testimony to its importance. Founded on 24 April 1897 by the Philippine Revolutionary Government, the DOF has undergone various structural and functional overhauls, but has nonetheless remained a key department. At present, the critical tasks of revenue generation, resource mobilization and fiscal management rest on the shoulder of the Department of Finance.

The government must provide the citizenry with infrastructure, education, health and other basic services; and the DOF must be ready with the funds for them. Likewise, the DOF must steer fiscal programs toward an investmentfriendly environment,which is the catalyst for growth.

Vision A strong economy with stable prices and strong growth; A stable fiscal situation with adequate resources for government projects and budgetary which could be adequately financed; A borrowing program that is able to avoid the crowding-out effect on the private sector, and minimizes costs; A public sector debt profile with long maturities and an optimum mix of currencies that minimizes the impact of currency movements; A strong economic growth with equity and productivity

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III. General Information about DOF Mission Our economy must be one of the most dynamic and active in the world, globally competitive and onward looking. The DOF shall take the lead in providing a solid foundation for the achievement of this objective, by building a strong fiscal position, through the following: Formulation, institutionalization and administration of sound fiscal policies; Improvement of tax collection efficiency; Mobilization of adequate resources on most advantageous terms to meet budgetary requirements; Sound management of public sector debt; and Initiation and implementation of structural and policy reforms

Mandate Under Executive Orders 127, 127-A and 292, the Department of Finance is responsible for the following: Formulation, institutionalization and administration of fiscal policies in coordination with other concerned subdivisions, agencies and instrumentalities of the government; Generation and management of the financial resources of government; Supervision of the revenue operations of all local government units; Review, approval and management of all public sector debt, domestic or foreign; and Rationalization, privatization and public accountability of corporations and assets owned, controlled or acquired by the government.

Powers and Functions Formulate goals, action plans and strategies for the Governments resource mobilization effort; Formulate, institutionalize and administer fiscal and tax policies; Supervise, direct and control the collection of government revenues; Act as custodian of, and manage all financial resources of Government Manage public debt; Review and coordinate policies, plans and programs of GOCCs; Monitor and support the implementation of policies and measures on local revenue administration; Coordinate with other government agencies on matters concerning fiscal, monetary, trade and other economic policies Investigate and arrest illegal activities such as smuggling, dumping, illegal logging, etc. affecting national economic interest

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IV. Organization and Responsibilities - Revenue Office DOF Organizational Structure Below diagram illustrates how and where Revenue Office is placed in relation to the entire DOF organizational structure. It likewise describes how it is interrelated with other DOF Offices in terms of functions, coordination and supervision.

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IV. Organization and Responsibilities - Revenue Office Overview of Revenue Operations The Revenue Office is responsible for processing of applications for exemption from payment of duties or taxes on importations of qualified applicants and chartered entities; Reviews discussions of the BOC in seizure, forfeiture, dumping, auction, abatement and refunds, protest and other tariff and customs related cases.

Mission Statement and Mandates The Revenue Office is one of the major frontline of the Department tasked to conduct careful review and monitoring of tax and duty exemptions granted to various sectors by the government in order to prevent excessive leakage of government revenues. Its functions are reflected on its three (3) divisions namely: Custom and Tariff Division (CTD) acts on requests for exemption, deferment, refund, credit of duties and taxes based on the Tariff and Customs Code, as amended; Internal Revenue Division (IRD), on the other hand, is responsible for the applications of tax exemption under the following laws: the Constitution; the Internal Revenue Code, as amended; International Agreements and Commitments; and other Special Laws; and Research and Monitoring Division (RMD) serves as clearing house of the Revenue Office regarding information involving internal revenue, customs and tariff matters; Mabuhay Lane was established to expeditiously process application for tax exemption on imported articles by certain sectors and guarantees the release of exemptiondocuments within twenty four (24) hours.

Functional Statement Within the context of the powers and functions of the Department of Finance and the Revenue Operations Group, the Revenue Office is headed by a Director, and performs the following functions: Undertakes the primary review, direction and supervisory function of the Department of Finance over the Bureau of Customs and Bureau of Internal Revenue; Assumes primary responsibility for research and evaluation of the aspects of all Orders, Memoranda, Circulars and other issuances for the Bureau of Customs and Bureau of Internal Revenue, for review by the supervising Undersecretary prior to submission to the Secretary, and for this purposes, shall be provided with copies of such draft issuances by the appropriate group undertaking the substantive drafting and/or evaluation of such issuances at an earlier enough stage, so as to enable the supervising Undersecretary to review the legal aspects in sufficient time; provided, however, that such primary responsibility shall not preclude the other Groups and their subordinate units from processing or initially utilizing their own legal expertise; Renders advice and assistance to the Secretary and the Undersecretary on matters involving administration of internal revenue and customs and tariff operations; Administers, recommends and monitors requests for, and grants of tax exemption to ensure strict compliance with the conditions imposed thereon, in accordance with tax exemption laws, rules and regulations,including international agreements/commitmentswith tax implications; Provides advice on existing tax exemption laws and regulations to determine the advisability of their continued existence, amendment or repeal as the case may be; and Perform such other appropriate functions as may be assigned by the Secretary or the by the supervising Undersecretary. 4


IV. Organization and Responsibilities - Revenue Office Revenue Office Organizational Structure

Director IV Director III

Customs and Tariff Division

4


Internal Revenue Division

Research & Monitoring Division

Mabuhay Lane

V. Operational Control and Supervision Tax Exemption As a general rule, importations into the Philippines are subject to customs duties and taxes unless there is a specific legal basis for exemption from duties and/or taxes. Primary provisions of the National Internal Revenue Code and the Tariff and Customs Code of the Philippines on the imposition of import duties and taxes and the grant of exemption thereof, are listed hereunder: 1) Section 107 of R.A. 9337 (National Internal Revenue Code of the Philippines) - every importation of goods is subject to value-added tax equivalent to twelve percent (12%) based on the total value used by the Bureau of Customs in determining tariff and customs duties, plus customs duties, excise taxes, if any, and other charges, such tax to be paid by the importer prior to the release of such goods from customs custody. Any sale, transfer, or exchange of tax free imported goods to non-exempt persons or entities, the purchasers, transferees or recipients shall be consideredthe importers thereof, who shall be liable for any internal revenue tax on such importation. The tax due on such importation shall constitute a lien on the goods superior to all charges or liens on the goods, irrespective of the possessor thereof. 2) Section 109 of RA9337 , as amended. Exempt Transactions. - (1) Subject to the provisions of subsection (2) hereof, the following transactions shall be exempt from the value-added tax: (A) Sale or importation of agricultural and marine food products in their original state, livestock and poultry of a kind generally used as, or yielding or producing foods for human consumption; and breeding stock and genetic materials therefore. (B) Sale or importation of fertilizers; seeds, seedlings and fingerlings; fish, prawn, livestock and poultry feeds, including ingredients, whether locally produced or imported, used in the manufacture of finished feeds (except specialty feeds for race horses, fighting cocks, aquarium fish, zoo animals and other animals generally considered as pets); (C) Importation of personal and household effects belonging to the residents of the Philippines returning from abroad and nonresident citizens coming to resettle in the Philippines: Provided, That such goods are exempt from customs duties under the Tariff and Customs Code of the Philippines; (D) Importation of professional instruments and implements, wearing apparel, domestic animals, and personal household effects (except any vehicle, vessel, aircraft, machinery, other goods for use in the manufacture and merchandise of any kind in commercial quantity) belonging to persons coming to settle in the Philippines, for their own use and not for sale, barter or exchange, accompanying such persons, or arriving within ninety (90) days before or after their arrival, upon the production of evidence satisfactory to the Commissioner, that such persons are actually coming to settle in the Philippines and that the change of residence is bona fide; (K) Transactions which are exempt under international agreements to which the Philippines is a signatory or under special laws, except those under Presidential Decree No. 529; (L) Sales by agricultural cooperatives duly registered with the Cooperative Development Authority to their members as well as sale of their produce, whether in its original state or processed form, to non-members; their importation of direct farm inputs, machineries and equipment, including spare parts thereof, to be used directly and exclusively in the production and/or processing of their produce; (R) Sale, importation, printing or publication of books and any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of paid advertisements; (T) Sale, importation or lease of passenger or cargo vessels and aircraft, including engine, equipment and spare parts thereof for domestic or international transport operations; (U) Importationof fuel, goods and supplies by persons engaged in international shipping or air transport operations;

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V. Operational Control and Supervision Tax Exemption 3) Section 100 TCCP  All articles, when imported from any foreign country into the Philippines, shall be subject to duty upon each importation, even though p reviously exported from the Philippines, except as otherwise specifically provided for in this Code in other laws. 4) Sec. 105. Conditionally-Free Importations.  The following articles shall be exempt from the payment of import duties upon compliance with the formalities prescribed in, or with, the regulations which shall be promulgated by the Commissioner of Customs with the approval of the Secretary of Finance; Provided, That any article sold, bartered, hired or used for purposes other than that they were intended for without prior payment of the duty, tax or other charges which would have been due and payable at the time of entry if the article had been entered without the benefit of this section, shall be subject to forfeiture and the importation shall constitute a fraudulent practice against customs revenue punishable under Section Thirty-six hundred and two, as amended of this Code: Provided, further, That a sale pursuant to a judicial order or in liquidation of the estate of a deceased person shall be subject to the preceding proviso, without prejudice to the payment of duties, taxes and other charges: Provided, finally, That the President may upon recommendation of the Secretary of Finance, suspend, disallow or completely withdraw, in whole or in part, any of the conditionally-freeimportation under this section: a. Aquatic products (e.g., fishes, crustaceans, mollusks, marine animals, seaweeds, fish oil, roe), caught or gathered by fishing vessels of Philippine registry b. Equipment for use in the salvage of vessels or aircrafts c. Cost of repairs, excluding the value of the article used, made in foreign countries upon vessels or aircraft documented, registeredor licensed in the Philippines d. Articles brought into the Philippines for repair, processing or reconditioning to be re-exported upon completion of the repair, processing or reconditioning e. Medals, badges, cups and other small articles bestowed as trophies or prizes, or those received or accepted as honorary distinction; f. Personal and household effects belonging to residents of the Philippines returning from abroad including jewelry, precious stones and other articles of luxury g. Wearing apparel, articles of personal adornment, toilet articles, portable tools and instruments, theatrical costumes and similar effects accompanying travelers, or tourists. or arriving within a reasonable time before and after their arrival in the Philippines, which are necessary and appropriate for the wear and use of such persons according to the nature of the journey, their comfort and convenience g-1. Personal and household effects and vehicles belonging to foreign consultants and experts hired by, and/or rendering service to, the government, and their staff or personnel and families, accompanying them or arriving within a reasonable time before or after their arrival in the Philippines, in quantities and of the kind necessary and suitable to the profession, rank or position of the person importing them, for their own use and not for barter, sale or hire

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V. Operational Control and Supervision Tax Exemption i. Articles used exclusively for public entertainment, and for display in public expositions, or for exhibition or competition for prizes, and devices for projecting pictures and parts and appurtenances thereof; j. Articles brought by foreign film producers directly and exclusively used for making or recording motion picture films on location in the Philippines, upon their identification, examination and appraisal and the giving of a bond in an amount equal to one and one-half times the ascertained duties, taxes and other charges thereon, conditioned for exportation thereof or payment of the corresponding duties, taxes and other charges within six (6) months from the date of acceptance of the import entry, unless extended by the Collector of Customs for another six (6) months; photographic and cinematographic films, undeveloped, exposed outside the Philippines by resident Filipino citizens or by producing companies of Philippine registry where the principal actors and artists employed for the production are Filipinos, upon affidavit by the importer and identification that such exposed films are the same films previously exported from the Philippines. As used in this paragraph, the terms "actors" and "artists" include the persons operating the photographic cameras or other photographic and sound recording apparatus by which the film is made; k. Importations for the official use of foreign embassies, legations, and other agencies of foreign governments; l. Imported articles donated to, or for the account of, any duly registered relief organization, not operated for profit, for free distribution among the needy, upon certification by the Department of Social Services and Development or the Department of Education, Culture and Sports, as the case may be; m. Containers, holders and other similar receptacles of any material including kraft paper bags for locally manufactured cement for export, including corrugated boxes for bananas, mangoes, pineapples and other fresh fruits for export, except other containers made of paper, paperboard and textile fabrics; n. Supplies which are necessary for the reasonable requirements of the vessel or aircraft i n her voyage or flight outside the Philippines, including articles transferred from a bonded warehouse in any collection district to any vessel or aircraft engaged in foreign trade, for use or consumption of the passengers or its crew on board such vessel or aircrafts as sea or air stores; or articles purchased abroad for sale on board a vessel or aircraft as saloon stores or air store supplies; q. Samples of the kind, in such quantity and of such dimension or construction as to render them unsalable or of no appreciable commercial value; models not adapted for prac tical use; and samples of medicines, properly marked "sample-sale punishable by law," for the purpose of introducing a new artic le in the Philippine market and imported only once in a quantity sufficient for such purpose by a person duly registered and identified to be engaged in that trade: Provided, That importations under this subsection shall be previously authorized by the Secretary of Finance: Provided, however, That importation of sample medicine shall be previously authorized by the Secretary of Health that such samples are new medicines not available in the Philippines: Provided, finally, That samples not previously authorized and/or properly marked in accordance with this section shall be levied the corresponding tariff duty.

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V. Operational Control and Supervision Tax Exemption Commercial samples, except those that are not readily and easily identifiable (e.g., precious and semi-precious stones, cut or uncut, and jewelry set with precious stones), the value of any single importation of which does not exceed ten thousand pesos (P10,000.00) upon the giving of a bond in an amount equal to twice the ascertained duties, taxes and other charges thereon, conditioned for the exportation of said samples within six (6) months from the date of the acceptance of the import entry or in default thereof, the payment of the corresponding duties, taxes and other charges; r. Animals (except race horses), and plants for scientific, experimental, propagation, botanical, breeding, zoological and national defense purposes: Provided, That no live trees, shoots, plants, moss, and bulbs, tubers and seeds for propagation purposes may be imported under this section, except by order of the Government or other duly authorized institutions; s. Economic, technical, vocational, scientific, philosophical,historical, and cultural books and/or publications; t. Philippine articles previously exported from the Philippines and returned without having been advanced in value or improved in condition by any process of manufacture or other means; u. Aircraft, equipment and machinery, spare parts commissary and catering supplies, aviation gas, fuel and oil, whether crude or refined, and such other articles or supplies imported by and for the use of scheduled airlines operating under Congressional franchise; v. Machineries, equipment, tools for production, plants to convert mineral ores into saleable form, spare parts, supplies, materials, accessories, explosives, chemicals, and transportation and communication facilities imported by and for the use of new mines and old mines which resume operations; w. Spare parts of vessels or aircraft of foreign registry engaged in foreign trade when brought into the Philippine exclusivelyas replacements or for the emergency repair thereof; x. Articles of easy identification exported from the Philippines for repair and subsequently reimported upon proof satisfactory to the Collector of Customs that such articles are not capable of being repaired locally The provisions of Sec. 105 of Presidential Decree No. 34, dated October 27, 1972, to the contrary notwithstanding any officer or employee of the Department of Foreign Affairs, including any attache, civil or military, or member of his staff assigned to a Philippine diplomatic mission abroad by his Department or any similar officer or employee assigned to a Philippine consular office abroad, or any personnel of the Reparations Mission in Tokyo or AFP military personnel detailed with SEATO or any AFP military personnel accorded assimilated diplomatic rank on duty abroad who is returning from a regular assignment abroad, for reassignment to his Home office, or who dies, resigns, or is retired from the service, after the approval of this Decree, shall be exempt from the payment of all duties and taxes on his personal and household effects, including one motor car which must have been ordered or purchased prior to the receipt by the mission or consulate of his order of recall, and which must be registered in his name: Provided, however, That this exemption shall apply only to the value of the motor car and to aggregate assessed value of said personal and household effects the latter not to exceed thirty per centum (30%) of the total amount received by such officer or employee in salary and allowances during his latest assignment abroad but not to exceed four years; And Provided, finally, That the officer or employee concerned must have served abroad for not less than two years.

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V. Operational Control and Supervision

Tax Exemption The provisions of general and special laws, including those granting franchises, to the contrary notwithstanding, there shall be no exemptions whatsoever from the payment of customs duties except those provided for in this Code; those granted to government agencies, instrumentalities or government-owned or controlled corporations with existing contracts, commitments, agreements, or obligations (requiring such exemption) with foreign countries; international institutions, associations or organizations entitled to exemption pursuant to agreements or special laws; and those that may be granted by the President upon prior recommendation of the National Economic and Development Authority in the interest of national economic development.

Operational Control and Supervision The operational control for the implementation of the frontline service/core process is lodged at the Office of the Director of the Revenue Office. The focal position who will provide the immediate assistance is the Officer of the Day. Oversight supervision is provided by the Office of the Undersecretary of the Revenue Operations Group (ROG)

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Levels of Approval Authority to sign documents or papers on the other importation applications or requests for exemptions is vested with the ROLAG Undersecretary unless delegated under orders and issuances to the Director of the Revenue Office.

Below is the summary of legal basis for tax exemptions with their respective signatories.

SIGNATORY

DIRECTOR IV

UNDERSECRETARY

Mabuhay Lane: 1. Sec.105(g) TCCP 1. Sec. 4(3) Art. XIV, Phil. Constitution 2. Sec.105(g-1) TCCP 3. Sec.105(h) TCCP/Sec.109(d) NIRC 4.EO 226/EO 70/RA 9513/RA8479 5. UNESCO Florence Agreement 6. Sec.109(r)NIRC 7. PD 972/PD 87/RA 9513/RA 7156 8. EO 1037 9. RA 7157 10. Payment of Duties/Taxes on exempt imported vehicles Customs and Tariff Division: 1. PD 1869 2. RA 7229/RA 7925

1. Sec.105(d) TCCP 2. Sec.105(e) TCCP 3. Sec.105(i) TCCP 4. Sec.105(j)TCCP 5. Sec.105(q) TCCP 6. Sec.105(r) TCCP/Sec.109(a) NIRC 7. Sec.105(t) TCCP 9. Sec.105(w) TCCP 10. Sec.105(x) TCCP 11. Sec. 109(a) NIRC 12. Sec. 109(t) NIRC 13. Sec. 109(u) NIRC

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SIGNATORY

DIRECTOR IV Internal Revenue Division 1. PD 269 2. PD 292 3. PD 538/PD 1491 4. PD 1362 5. RA 6847 6. RA 7160 7. RA 7306 8. RA 7354 9. RA 7459 10. RA 7653 11. RA 7277 12. RA 7884 13. RA 8291 14. RA 8292 15. RA 9369 16. RA 9497 17. RA 9500 18. RA 9520 19. RA 10072 20. Automatic Appropriation under the General AppropriationsAct 21. Sec . 105(k) TCCP/Sec.109(k)NIRC 22. Bilateral/International Agreements with duty/tax exemption provisions

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UNDERSECRETARY 1. RA 7686 2. RA 9511 3. Sec. 105(l) TCCP 4. Sec. 105 (last par.) TCCP


Administrative Policies All actions and/decisions pertaining to the exemption of importation under Section 105 of the Tariff and Customs Code of the Philippines (TCCP), as amended, and exemption of importation under all existing special laws, treaties and international agreements, as may be recommended by the Revenue Office shall be subject to the approval/signature of the Undersecretary for Revenue Office and Legal Affairs Group (ROLAG).

All applications or requests for exemptions shall be acted upon within twenty-four (24) hours from submission of complete or supporting documents required under existing laws and/or relevant rules and r egulations of the Bureau of Customs and other government agencies.

The signing and approval of the above action papers from the Revenue Office  to assure prompt action may be delegated by the ROLAG Undersecretary to such officers within Revenue Office with the rank of at least Director III or Attorney V.

The ROLAG Undersecretary may likewise designate or assign personnel of the Legal Office and Revenue Office, including the Mabuhay Lane to any office or staff within the ROLAG.

Nothing herein shall be construed as preventing or precluding the ROLAG Undersecretary from making special assignments or assigning papers for appropriate action to specific subordinate officials or action officers within the ROLAG. (Department Order No. 24-07, July 27, 2007)

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VI. Operating Procedures

The Tax Exemption System (TES) is currently being used in the Revenue Office. All incoming/outgoing communications for processing shall be received, recorded and distributed for assignment using said system. The same is also used for monitoring, tracking and final release of signed transactions to requesting party.

To facilitate the processing of request for tax exemptions, below are the basic documentary requirements:

Documentary Requirements Basic Documentary Requirements: 1.

Letter request addressed to Secretary of Finance, attention to: Director IV, Revenue Office

2.

Affidavit of End Use/Ownership

3.

Import Bill of Lading/AWB

4. Import Invoice and Packing List

(Complete Documentary Requirements  must be in three (3) sets)

Additional mandatory requirements per applicable legal basis are presented in the appendices.

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Tax Exemption Procedures  Regular Transactions STEP 1

APPLICANT/ CONSIGNEE File the application/ request

2 3 4 5 6 7

8 9

10

11

12

4


PROCEDURE/PROCESS

DURATION

IN-CHARGE

Checklist of documents

10-15 minutes

Officer of the Day (OD)

Receiving/recording of the application/request thru TES Receiving/recording of the application/request Assigning of the application/request to the respective Division Receiving/recording of the application/request by the Division Assigning of the application/request to the respective Action Officer Receive/Evaluate/Process/Prepare the reply to applicant or endorsement to BOC/BIR or other Government Agency Review/Affixing of initials Review/Affixing of initials/Signing of the Certificate of tax/duty exemption (regular transaction) Releasing of initialed signed Certificate of Tax/Duty exemption to Records/Office of Usec. ROLAG (for complex transactions) Review/Signing of Certificate of Tax/Duty exemption (complex transaction) Releasing of signed reply/Certificate of Tax/Duty exemption to Records

10-15 minutes

Records Officer (CRMD)

10-15 minutes 10-15 minutes

Administrative Aide, RO Directors Office Director IV, RO

10-15 minutes

Administrative Aide

10-15 minutes

Chief Tax Specialist

1-3 days

Action Officer

4 hours 4 hours

Chief Tax Specialist Director, RO

10-15 minutes

Administrative Aide, RO Directors Office Undersecretary, ROLAG

Administrative Aide, ROLAG


Tax Exemption Procedures  Mabuhay Lane Transactions STEP 1

APPLICANT/ CONSIGNEE File the application/ request

Checklist of documents

DURATION 10-15 m inutes

2

Request for i ssuance of order o f payment 10-15 m inutes

3 4

Payment of the corresponding fee Receiving/recording of the application/requestthru TES Receiving/recording of the application/request Assigning of the application/request to the respective Division Receive/Evaluate/Process/Prepare the reply or endorsement to BOC/BIR or other Government Agency Review/Signing of reply or endorsement for duty/tax exemption Review/Signing of reply or endorsement for duty/tax exemption (for educational institutions) Releasing of signed Certificate of Tax/duty exemption to CRMD Releasing of signed Certificate of Tax/duty exemption to CRMD/ Office of Usec. for ROLAG (for educational institutions)

5 6 7

8 9

10 11

4

PROCEDURE/PROCESS


10-15 minutes 10-15 minutes 10-15 minutes

IN-CHARGE Officer o f the Day (OD) Administrative Aide, RO Directors Office Cashier Records Officer (CRMD)

10-15 minutes

Administrative Aide, Directors Office DirectorIV, RO

1 hour

Action Officer

Within the day

Director IV, RO

RO

Undersecretary, ROLAG

10-15 minutes 10-15 minutes

Administrative Aide, RO Directors Office AdministrativeAide, ROLAG

VI. Operating Procedures Flowcharts Flowcharts

Start

A. Process Flow

The application will be returned to applicant for incomplete documents

Window 1 Checklist ofdocumentsby OD

End

Checklist ofDocs Forcomplete

MABUHAY LANE

REGULAR LANE Window6 - C RMD

Window 2

Filing & Encoding of application thru TES

Issuance ofOrder of Payment

Director s Office

Window5 - Cash Section

Receiving/Assignmentapplicatio of n s

Payment of corresponding filing fee



Checklist of

Assignment to the respective Divisions

Window7 - C RMD Filing & Encoding of application thru TES

Receiving/Assignment to the respective AO

Processing & preparation of action/recommendation by AO

Director s Office 

Receiving/Assignment applications of

Receiving/Assignment to the respectiveAO

Processing & preparation of Review by Chief Tax Specialist

action/recommendation by AO Checklist of

Checklist of by Approval/Denial

Review by Director III

Director IV

Window 8-CRMD Approval/Denial by Director IV

Releasing of Indorsement(within 24 hours)

End Approval/Denial by Undersecretary Note:

Window 8-CRMD Releasing of Indorsement

End

4


- Date to follow-up is indicated in the checkli st - Trace number issued by CRMD will be the reference number when follow -up is made.

Educational Institutions for the signature of Undersecretary: follow-up is indicated in the checklist


B. TES Workflow:














VII. Control of Records and Documents One of the major mandates of the Central Records Management Division (CRMD) of the Central Administration Office (CAO) is to act as official depository of all records, documents and other official papers of the Department as well as to take charge in the receipt, assignment and distribution of communications and other papers for action or otherwiseand keep control thereof.

Moreover, CRMD is likewise identified as one of the front-line offices in this Department in compliance with the provisions of RA No. 9485 otherwise known as the Anti-Red Tape Act of 2007 and the Implementing Rules and Regulations (IRR) adopted by the Civil Service Commission (CSC) through its Resolution No. 081471 dated 24 July 2008. This Division offers front-line services both for internal and external clients concerning records management.

Receipt and Release of Request for Tax Exemption The Tax Exemption System (TES) is used to record all incoming and outgoing transactions in the Revenue Office. Three (3) sets of complete documentary requirements should be submitted upon filing. As an additional requirement, applications under Mabuhay Lane must be accompanied by a photocopy of official receipt as proof of payment of filing fee. Each application is assigned a system-generated trace number which is later converted into TES number once it is acted upon. The CRMD assigned staff shall indicate in the lower portion of the Checklist of Requirements Form the trace number, receive and release date of applications filed under Mabuhay and Revenue Express Lanes. A follow-up date, on the other hand, shall be indicated if the application and/or legal basis does not fall under said Lanes. Printed transmittals of all received applications are compiled and the compilation serves as the logbook. Original duplicates of signed transactions and its corresponding supporting documents are retained for a period of five (5) years for safekeeping and later disposed in accordance with the approved DOF Records Disposition Schedule. Considering the volume of requests received daily, dispatch or release of signed indorsements for tax exemptions to the Bureau of Customs (BOC) is scheduled twice daily or as necessary.

Issuance of Certified-True-Copy This refers to the reproduction of a document or record on file with CRMD signed/authenticated by the duly authorized personnel as a true facsimile of the original. Only the Head of CRMD or, in his/her absence, the authorized next-in-rank, can issue a certified true copy of official documents in the custody of the CRMD or a certification of authenticity of original documents or official records on file with CRMD. The certified true copy issued shall be stamped with the DOF seal for authenticity prior to release. Requests for issuance of certified-truecopy must be in writing, stating the purpose/reason for such request, accompanied with a completed Request for CTC/Copy Form and identification document as deemed necessary by CRMD before it can be acted upon. CRMD shall not issue to the public a certified true copy of indorsement for tax exemptions unless the requesting party has direct involvement in the subject document, e.g. claimant, authorized broker/representative, etc.

4


VII. Control of Records and Documents

Borrowing of Files from CRMD For purposes of control and accountability, only duly assigned Records Officer shall be allowed to have access to records on file. Only the Head of an Office or the next permanent senior staff, upon proper authorization, shall be allowed to borrow files for the use of their Office. The borrower shall accomplish the Request for Previous Records Form. Only the Records Officer or designated CRMD senior staff, in his/her absence, can dispense records and documents for lending. Files may be borrowed for a maximum period of one (1) month. A Records Tracer shall be sent to the borrower for unreturned file after the lapse of one month. After three issuance of Records Tracers and the borrower failed to return the file, a memo shall be sent to the Board of Personnel Inquiry and Review (BOPIR) for appropriatedisciplinary action .

Records Disposition The final stage of record management is the records disposition wherein a record is either destroyed or permanently retained. As earlier mentioned, all signed indorsements for tax exemption have a retention period of five (5) years in accordance with the approved DOF Records Disposition Schedule. When these documents have reached the prescribed retention period and have outlived its usefulness to the Department, the same shall be disposed in accordance to the rules and regulations of the National Archives of the Philippines (NAP).

4


VIII. Appendices

4


VIII. Appendices

4


VIII. Appendices

4


VIII. Appendices

4


VIII. Appendices

4


VIII. Appendices

4


VIII. Appendices

4


VIII. Appendices

Republic of the Philippines



DEPARTMENT OF FINANCE



Roxas Boulevard Manila



Revenue Office-Customs and Tariff Division

Date: ____________

Time: ___________

Date: ____________

Time: ___________

Revenue Office-Customs and Tariff Division

Date: ____________

Time: ___________

CONSIGNEE: ________________________________

CONSIGNEE: ________________________________

CONSIGNEE: ________________________________

(ARTCLES BROUGHT INTO THE PHILS. FOR REPAIR/PROCESSING/RECONDITIONING)



LEGAL BASIS - Section 105(d) of TCCP, as amended - Conditionally freeimportation(Under Re-export bond)

LEGAL BASIS - Section 105 (d) of TCCP,as amended - Conditionally freeimportation(Under Re-export bond)

LEGAL BASIS - Section 105 (d) of TCCP, as amended - Conditionally free importation(Under Re-export bond)

DOCUMENTARY REQUIREMENTS:



Letter Request addressed to Sec. Cesar V. Purisima Attention to: Dir. Thelma A. Mariano, RO



Affidavit of End-Use/Ownership





Import Bill of Ladin g/AWB

ImportInvoice/Packing List

ImportInvoice/PackingList

ImportInvoice/PackingList

Contract /Agreement (for re-work/repair/etc.)

Contract/ Agreement (for re-work/repair/etc.) Export Documents:

Export Documents:

Contract /Agreement (for re-work/repair/etc.) Export Documents:

Export Bill of Lading/AWB



Export Invoice/PackingL ist

Export Invoice/PackingList

Export Invoice/PackingList

Export Declaration

Export Declaration

Export Declaration

REMARKS : ___________________________________

REMARKS : ___________________________________

REMARKS : ___________________________________

______________________________________________

______________________________________________

______________________________________________

OFFICER OF THE DAY: __________________________



FOLLOW-UP DATE: ____________________ ___________

FOLLOW-UP DATE: _______________ _______________ _

FOLLOW-UP DATE: ____________________ ___________

CONTACT NO.:

5267311

CONTACT NO.:

CONTROL NO.: _________

TRACE NO.:

Records Section _________________________

(Use this as reference number forfollow-up)

4

Revenue Office-Customs an d Tariff Division


5267311

CONTACT NO.:



Records Section TRACE NO.: _________________________ (Use this as reference number forfollow-up)

5267311

TRACE NO.:

Records Section _________________________

(Use this as reference number for follow-up)

VIII. Appendices

RO Fo rm No. 3

RO Fo rm No. 3








Revenue Office-Internal Revenue Division

Date: ____________

Time: ___________



Date: ____________

Time: ___________


Date: ____________

Time: ___________

CONSIGNEE: PHILIPPINE SPORTS COMMISSION



LEGAL BASIS

LEGAL BASIS

LEGAL BASIS

- Sec. 19 of RA 6847 (Philippine Sports Commission Act), as implemented by DOF-PSC Joint Circular No. 1-90








Letter Request addressed to Sec. Cesar V. Pur isima Attention to: Dir. Thelma A. Mariano, RO







Import Invoice / Packing List



Certification from the Commiss ion that the imported articl es are of international standard, among others

Certification from the Commi ssion that the imported articl es are of international standard, among others

Certification from the Commission that the imported articles are of international standard, among others

Certification from DTI-BOI that the imported articles are not locally available



In case of donation to the Commi ssion; Deed of Donation and Deed of Acceptance

In case of donation to the Commi ssion; Deed of Donation and Deed of Acceptance

In case of donation to the Commissi on; Deed of Donation and Deed of Acceptance

REMARKS : ___________________________________

REMARKS : ___________________________________

REMARKS : ___________________________________

______________________________________________

______________________________________________

______________________________________________




FOLLOW-UP DATE: _______________________________

FOLLOW-UP DATE: _______________________________

FOLLOW-UP DATE: _______________________________

CONTACT NO.:

5268476

CONTACT NO.:


(Revised 09/2013)


5268476

CONTACT NO.:


Records Section

Records Section

TRACE NO.: _________________________ (Use thisas referencenumber forfollow-up)

4

RO Fo rm No. 3


TRACE NO.: _________________________ (Use thisas reference number for follow-up) (Revised 09/2013)

5268476 CONTROL NO.: _________

Records Section

TRACE NO.: _________________________ (Use this as reference number for follow-up) (Revised 09/2013)

VIII. Appendices

RO Form No. 1

RO Form No. 1

RO Form No. 1










Mabuhay Lane

Mabuhay Lane

Mabuhay Lane

Date: ____________

Time: ___________

CONSIGNEE: ________________________________ (EX-PATRIATE WITHOUT VISA UNDER-BOND)

LEGAL BASIS - Section 105(g) of the Tariff and Customs Code, as amended DOCUMENTARY REQUIREMENTS:

Date: ____________


Date: ____________

Time: ___________


LEGAL BASIS

LEGAL BASIS

- Section 105(g) of the Tariff and Customs Code, as amended

- Section 105(g) of the Tariff and Customs Code, as amended



Letter Request addressed to Sec. Cesar V. Purisima Attention to: Dir. Thelma A. Mariano, RO Affidavit of End-Use/Ownership



Import Bill of Lading/AWB/Postal Registry Import Invoice & Packing List Authorization Letter Original Passport Letter Application for visa w/ Department of Justice, Bureau of Immigration or Philippine Economic Zone Authority for PEZA registered firm) Contract of Employment Employment Certificate TIN No. __________________ Port of Discharge______________



REMARKS : ___________________________________

REMARKS : ___________________________________

REMARKS : ___________________________________

______________________________________________

______________________________________________

______________________________________________

OFFICER OF THE DAY: _________________________



FOLLOW-UP DATE: ___________________ _________ ___

FOLLOW-UP DATE: ____________ ________ ___________

FOLLOW-UP DATE: __________ __________ _________ __

CONTACT NO.:

CONTACT NO.:

5268458

5268458

____________________________ (Usethis as referencenumberfor follow-up)

5268458 CONTROL NO.: _________

Records Section

Records Section TRACE NO.:

CONTACT NO.:



TRACENO.:

Records Section

____________________________ (Usethis as referencenumberfor follow-up)

TRACE NO.:

____________________________ (Usethis asreference number forfollow-up)

Receive Date/Time:

____________________

Receive Date/Time:

____________________

Receive Date/Time:

____________________

ReleaseDate/Time:

______________________

ReleaseDate/Time:

______________________

ReleaseDate/Time:

______________________

(Revised 09/2013)

4

Time: ___________


(Revised 09/2013)

(Revised 09/2013)

VIII. Appendices

Republic of the Philippines Department of Finance CENTRAL RECORDS MANAGEMENT DIVISION REQUEST FOR PREVIOUS RECORDS [PR]

Date: Subject/Title:

Note: Borrowed Documents must be returned within five (5) days.

Requested by: (Signature Over Printed Name)

Noted by: (Signature Over Printed Name of Supervisor)

Office/Division: Issued by: (Records Officer)

Approved by: RHODORA V. REYES Chief, CRMD

4


VIII. Appendices

4


VIII. Appendices

4


Department of Finance Area of Responsibility: Revenue Office – Mabuhay Lane

AREA OF RESPONSIBILITY: REVENUE OFFICE – MABUHAY LANE Description of Reports/

Recommending

Approving

Documents

Approval

Authority

1. Importation of

Action Officer

Director IV

References Sec. 105 (g) of

household goods and

the Tariff and

personal effects of ex-

Customs Code,

patriates without visa

as amended

under-bond Management Controls: 

Authority to sign documents or papers on the other importation applications or requests for exemptions not enumerated above, delegated under previous orders and issuances to the Revenue Office shall revert to the ROG Undersecretary.



All applicants/requests for exemption shall as far as practicable be acted upon within twenty-four (24) hours from submission of complete or supporting documents required under existing laws and/or relevant rules and regulations.



Documentary requirements: 1. Letter request addressed to the Secretary of Finance, attention to Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB/Postal Registry 4. Import Invoice and/or Packing List 5. Authorization Letter 6. Original Passport 7. Letter of Application for visa with Department of Justice, Bureau of Immigration or Philippine Economic Zone Authority for PEZA registered firm 8. Contract of Employment 9. Tax Identification Number 10. Port of Discharge



Recommending

Approving

Documents

Approval

Authority

2. Importations of

Action Officer

Director IV

References Sec. 105(g-1) of

household goods and

the Tariff and

personal effects of

Customs Code,

foreign nationals working

as amended

as government consultants Management Controls: 







Documentary requirements: 1. Letter request addressed to the Secretary of Finance, attention to Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Signed Import Bill of Lading/AWB 4. Import Invoice and/or Packing List 5. Authorization Letter 6. Favorable recommendation for conditionally-free from the Head of Government Agency in favor of the consignee 8. Confirmation/Certification from the Head of Government Agency that the consignee is a foreign consultant hired by and/or rendering services to the said Government Agency 9. Copy of Contract/Agreement 10. Original Passport and approved Visa 11. Tax identification Number 12. Port of Discharge



Recommending

Approving

Documents

Approval

Authority

3. Importation of books

Action Officer

Director IV

References Section 105 (s) of TCCP, as amended and Section 109 (r) of NIRC as amended

Management Controls: 







Documentary requirements: 1. Letter request addressed to the Secretary of Finance, attention to Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice and Packing List 5. Authorization Letter 6. Certification from National Book Development Board (NBDB) 7. Tax identification Number 8. Port of Discharge



Recommending

Approving

Documents

Approval

Authority

4. Importation of

Action Officer

Director IV

References Section 105 (h)

household goods and

of TCCP, as

personal effects of

amended and

Balikbayan with dual

Section 109 (d)

citizenship

of NIRC as amended by RA 9337








Documentary requirements: 1. Letter request addressed to the Secretary of Finance, attention to Director IV, Revenue Office 2. Affidavit of End-Use/Ownership/Undertaking 3. Signed Import Bill of Lading/AWB 4. Import Invoice and/or Packing List 5. Authorization Letter 6. Original passport 7. Oath of Allegiance and Identification Certificate 8. Copy of Birth Certificate 9. Tax identification Number 10. Port of Discharge



Recommending

Approving

Documents

Approval

Authority

5. Importations of

Action Officer

Director IV

References Section 105 (h)

household goods and

of TCCP, as

personal effects of

amended and

returning residents with

Section 109 (d)

13(g), 13 (a) and ex-

of NIRC, as

patriates of different visa

amended

status Management Controls: 







Documentary requirements: 1. Letter request addressed to the Secretary of Finance, attention to Director IV, Revenue Office 2. Affidavit of End-Use/Ownership/Undertaking 3. Signed Import Bill of Lading/AWB 4. Import Invoice and/or Packing List 5. Authorization Letter 6. Original Passport 7. Birth Certificate 8. Marriage Contract (if married to Filipino) 9. Tax identification Number 10. Port of Discharge



Recommending

Approving

Documents

Approval

Authority

6. Importation of

Action Officer

Director IV

References Section 105 (f)

household goods and

and (f-1) of the

personal effects of OFW

TCCP and

returning residents

Section 109 ( c) of the NIRC, both as amended








Documentary requirements: 1. Letter request addressed to the Secretary of Finance, attention to Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Signed Import Bill of Lading/AWB 4. Import Invoice and/or Packing List 5. Authorization Letter 6. Proof of residency/employment abroad for Filipino returning residents (if applicable) 7. Original Passport 8. Tax identification Number 9. Port of Discharge



Recommending

Approving

Documents

Approval

Authority

7. Importations of capital

Action officer

Director IV

References EO 226/EO 70/

equipment/spare parts

RA 9513/

of BOI registered firms

RA 8479








Documentary requirements under EO 226/ EO70/ RA 8479: 1. Letter request addressed to the Secretary of Finance, attention to Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB /Postal Registry 4. Import Invoice (Commercial and Proforma) 5. Authorization Letter 6. Certificate of Authority 7. Certificate of Registration with Annexes/General Terms and Conditions 8. DOF Form No. 1 9. Bank Transaction/Purchase Order/Telegraphic Transfer 10. Tax identification Number 11. Port of Discharge

Documentary requirements under RA 9513: 1-11. Same requirements as mentioned above 12. Copy of Certificate of Endorsement on Capital Equipment Importation from DOE

Department of Finance Area of Responsibility: Responsibility: Revenue Office – Mabuhay Lane


Recommending

Approving

Documents

Approval

Authority

8. Importations of books

Action Officer

Director IV

References Annex A (i) of

and educational

the UNESCO

materials

Florence Agreement and Section 109 (r) of the NIRC, as amended








Documentary requirements: 1. Letter request addressed to the Secretary of Finance, attention to attention to Director Director IV, Revenue Office 2. Affidavit to the effect that the shipment consists of magazines and the same are educational in nature 3. Signed Import Bill of Lading/AWB 4. Import Invoice and Packing List 5. Authorization Letter 6. Certificate of Authority 7. Recommendation from UNESCO 8. Tax identification Number 9. Port of Discharge 10. Certificate of Registration from NBDB (for books only)



Recommending

Approving

Documents

Approval

Authority

9. Renewal of blanket

Action Officer

Director IV

authority – magazines

References UNESCO Florence Agreement and Section 109 (r) of the NIRC, as amended








Documentary requirements: 1. Letter request addressed to the Secretary of Finance, attention Director IV, Revenue Office 2. Affidavit of End-Use/Ownership End-Use/Ownership 3. Recommendation from UNESCO 4. Tax identification Number 5. Port of Discharge



Recommending

Approving

Documents

Approval

Authority

10. Importatio Importation n of books and

Action Officer

Director IV

References Section 105 (s)

other educational

of the TCCP

materials

and Section 109 (r) of the NIRC, as amended








Documentary requirements: 1. Letter Letter request request addressed addressed to the Secretar Secretary y of Finance, Finance, attention attention Director Director IV, Revenue Revenue Office 2. Affida Affidavit vit of of End-U End-Use/ se/Ow Owner nershi ship p 3. Signed Import Import Bill of Lading/AWB 4. Auth Author oriz izat atio ion n Let Lette terr 5. Certifica icate of Registration from NBDB 6. Tax Identi Identific ficati ation on Numbe Numberr 7. Port of Discharge



Recommending

Approving

Documents

Approval

Authority

11. Importation of

Action Officer

Director IV

References UNESCO

educational, scientific

Florence

and cultural materials

Agreement – Duty Free








Documentary requirements: 1. Letter request addressed to the Secretary of Finance, attention Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Signed Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Authorization Letter 6. Recommendation from UNESCO 7. Tax identification Number 8. Port of Discharge



Recommending

Approving

Documents

Approval

Authority

12. Importations of

Action Officer

Director IV

References Section 109 (r)

magazines which are VAT

of the NIRC, as

free

amended








Documentary requirements: 1. Letter request addressed to the Secretary of Finance, attention Director IV, Revenue Office 2. Affidavit to the effect that the shipment consists of magazines and the same are educational in nature 3. Signed Import Bill of Lading/AWB 4. Import Invoice and Packing List 5. Authorization Letter 6. Tax identification Number 7. Port of Discharge



Recommending

Approving

Documents

Approval

Authority

13. Importations of energy/

Action Officer

Director IV

References PD Nos. 972

petroleum operators

and 87 and RA

under contract with the

Nos. 9513 and

DOE

7156








Documentary requirements: 1. Affidavit of End-Use/Undertaking 2. Signed Import Bill of Lading/AWB 3. Import Invoice and Packing List 4. Authorization Letter 5. DOE Recommendation 6. Contract between DOE and Contractors 7. Certification to the non-availability of shipment in sufficient quantity of comparable quality and at a reasonable price from PCCI and FPI or BOI Certification 8. Tax identification Number 9. Port of Discharge



Recommending

Approving

Documents

Approval

Authority

14. Importations of

Action Officer

Director IV

household goods and

References Executive Order No. 1037

personal effects of participants under Philippine Retirement Authority Management Controls: 







Documentary requirements: 1. Affidavit of End-Use/Ownership 2. Signed Import Bill of Lading/AWB 3. Import Invoice and Packing List 4. Authorization Letter 5. Favorable Recommendation from PRA 6. Original passport/Photo copy authenticated from PRA 7. Tax identification Number 8. Port of Discharge



Recommending

Approving

Documents

Approval

Authority

15. Importations of

Action Officer

Director IV

References RA 7157

household goods and personal effects and vehicle of returning DFA employees and attaches Management Controls: 







Documentary requirements: 1. Affidavit of End-Use/Ownership 2. Signed Import AWB/BL 3. Import Invoice and Packing List 4. Authorization Letter 5. Favorable recommendation for duty and tax exemption from DFA 6. Ceiling allowance of motor vehicle 7. Vehicle registration and invoice 8. Recall Order 9. Certificate of salary/allowances 10. Authorization for an early shipment (if applicable) 11. Approved leave of absence (if applicable) 12. Tax identification Number 13. Port of Discharge



Recommending

Approving

Documents

Approval

Authority

16. Importations of schools

Action Officer

Director IV

References Section 4(3), Article XIV of the New Constitution as implemented by DOF Order No. 137-87








Documentary requirements: 1. Affidavit of End-Use/Ownership 2. Import Bill of Lading/AWB/Postal Registry 3. Import Invoice and Packing List 4. Authorization Letter 5. Endorsement from DepEd 6. Endorsement from CHED 7. Deed of donation (if donation) 8. Deed of acceptance (if donation) 9. Articles of Incorporation 10. Government Recognition 11. SEC Registration 12. Tax identification Number 13. Port of Discharge



Recommending

Approving

Documents

Approval

Authority

17. Payment of duties and

Action Officer

Director IV

References ----

taxes of previously released tax and dutyfree motor vehicles Management Controls: 







Documentary requirements: 1. Letter request addressed to the Secretary of Finance, attention Director IV, Revenue Office to pay the duties and taxes 2. Affidavit of End-Use/Ownership 3. Note Verbale from DFA 4. Deed of sale (if not voluntary payment) 5. OR/CR of the vehicle

Department of Finance Area of Responsibility: Revenue Office – Internal Revenue Division

AREA OF RESPONSIBILITY: RO – INTERNAL REVENUE DIVISION Description of Reports/

Recommending

Documents

Approval

1. Importations of Philippine

Director III

Approving Authority Director IV

Sports Commission

References Sec. 19 of RA 6847, as implemented by DOF-PSC Joint Circular No. 1-90


All applicants/requests for exemption shall as far as practicable be acted upon within f ive (5) hours from submission of complete or supporting documents required under existing laws and/or relevant rules and regulations.



Documentary requirements: 1. Letter request addressed to the Secretary of Finance, attention Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Certification that the imported articles are not locally available, and of international standard 6. Deed of Donation and Acceptance (for donation only)



Recommending

Documents

Approval

2. Donations/shipments

Director IV

endorsed by NEDA for

Approving Authority

References

Undersecretary for

Last paragraph

ROG

of Sec.105 of the

duty exemption

TCCP as amended


All applicants/requests for exemption shall as far as practicable be acted upon within

f ive (5) days from submission of complete or supporting documents required under existing laws and/or relevant rules and regulations. 

Documentary requirements: 1. Endorsement for duty-exemption from NEDA 2. Import Bill of Lading/AWB 3. Import Invoice/Packing List 4. Authenticated Deed of Donation and Acceptance (for donations)



Recommending

Documents

Approval

3. Diplomatic importations

Director III


References Sec. 105(k) of TCCP and Sec 109 (k) of NIRC, both as amended



five (5) days from submission of complete or supporting documents required under existing laws and/or relevant rules and regulations. 

Documentary requirements: 1. Import Bill of Lading/AWB 2. Import Invoice/Packing List 3. Note Verbale from the Embassy 4. Favorable recommendation from DFA

Department of Finance: Manual of Approvals



Recommending

Documents

Approval

4. National Dairy Authority

Director III


References Sec. 18 of RA 7884 (National Dairy Development

Act) Management Controls: 


five (5) days from submission of complete or supporting documents required under existing laws and/or relevant rules and regulations.



Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. BOI Certification that the imported articles/equipment are not locally available in sufficient quantity and comparable quality

Department of Finance Area of Responsibility: Responsibility: Revenue Office – Internal Revenue Division


Recommending

Documents

Approval

5. Importations of National

Director III III

Broadcasting Network PTV


References Sec. 21 of RA 7306

4 Management Controls: 


five (5) days days from submission of complete or supporting documents required under existing laws and/or relevant rules and regulations. 

Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. NTC Clearance 6. BIS Authority



Recommending

Documents

Approval

6. Impo Import rta ation tionss of of APO APO

Director II III


References Article 6(b) of APO (MOA between the Philippines and APO



f ive ive (5) days days from submission of complete or supporting documents required under existing laws and/or relevant rules and regulations. 

Documentary requirements: 1. Letter Letter Request addresse addressed d to the Secretary Secretary of Finance, Finance, attention: attention: Director Director IV, Revenue Revenue Office 2. Impo Import rt Bill Bill of of Ladi Lading ng/A /AWB WB 3. Import Import Invoic Invoice/P e/Pack acking ing List List



Recommending

Documents

Approval

7. Importations of Technical Technical

Director IV

Education and Skills

Approving Authority

References

Undersecretary for

Section 18 of

ROG

RA 7686 (The

Development Authority

Dual Training

(TESDA)

System Act of 1994, as amended by Revenue Regulations No. 10-96



f ive ive (5) days days from submission of complete or supporting documents required under existing laws and/or relevant rules and regulations. 

Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Endorsement from TESDA 6. Certification from DTI-BOI that the imported articles are not locally available



Recommending

Documents

Approval

8. Importations of Bangko

Director III

Sentral ng Pilipinas


References Section 126 of RA 7653






Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List



Recommending

Documents

Approval

9. Importations of

Director IV

Broadcasting Corporation

Approving Authority

References

Undersecretary for

PD 1362 –

ROLAG

implemented by DOF Order No. 16-78






Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Contract between PIA and the Corporation 6. NTC Import Permit 7. NEDA Certification 8. KBP/PIA/BOC Certification



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10. Importations of ASEAN

Director III

Center for Biodiversity


References Host Country Agreement between the GRP and the ASEAN Center for Biodiversity,

in line with the last paragraph of Section 105 of the TCCP and Section 109(k) of the NIRC, both as amended Management Controls:





Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. DFA recommendation



Recommending

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Approval

11. Importations of Civil

Director III

Aviation Authority of the


References Section 1(a) of RA 9497

Philippines (CAAP) Management Controls: 





Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. BOI Certification



Recommending

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Approval

12. Importations of the

Director III

Commission on Elections









Recommending

Documents

Approval

13. Importations of

Director III


References Section 62 of

Cooperatives under

RA 6938, as

Cooperative Code

amended by RA 9520 as implemented by DOF-CDA Joint Circular No. 1-90




Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Import Bill of Lading/AWB 3. Import Invoice/Packing List 4. CDA Certification 5. BOI Certification 6. Articles of Cooperation and By-Laws 7. Latest audited financial statements



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Approval

14. Importations of Electric

Director III

Cooperatives


References Section 39(A) PD 269 as implemented by DOF-NEA Joint Circular No. 1-97.




Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Import Bill of Lading/AWB 3. Import Invoice/Packing List 4. NEA Certification 5. BOI Certification



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Approval


Director III


References GAA provisions

Government Agencies









Recommending

Documents

Approval

16. Importations of GSIS

Director III






Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Import Bill of Lading/AWB 3. Import Invoice/Packing List 4. Affidavit of End-Use



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Approval

17. Importations of Inventors

Director III


References Section 6, Article III of RA 7459 (Filipino Inventors Act) implemented by DOF Order No. 121-93




Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. BOI Certification 6. DOST recommendation



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Approval

18. Importations of Local

Director III


Government Units (LGUs)

References Section 382, RA 7160 implemented by DOF Order No. 21-92




Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Resolution from the Provincial/City/Municipal Council 6. BIS Import Authority


68


Recommending

Documents

Approval

19. Importations under Magna

Director III


Carta for Disabled Persons

References Section 42(B) RA 7277




Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. DSWD /National Commission for Disabled Person recommendation 6. Authenticated Deed of Donation/Deed of Acceptance (duly notarized)



Recommending

Documents

Approval


Director III

Grid Corporation of the


References Section 9 RA 9511

Philippines Management Controls: 



Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Pictures/Technical Descriptions



Recommending

Documents

Approval


Director III

Postal Corporation


References Section 14 RA 7354 (Postal Service Act of 1992)







Recommending

Documents

Approval


Director III


References RA 10072

Red Cross Management Controls: 






Recommending

Documents

Approval


Director III


References Section 8, PD

Veterans Investment

538 as

Development Corporation

amended by

(PHIVIDEC) Locators

PD 1491



five (5) days from submission of complete or supporting documents required under existing aws and/or relevant rules and regulations. 

Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. PHIVIDEC Certification



Recommending

Documents

Approval

24. Importations for donations to relief

Director IV

Approving Authority

References

Undersecretary for

Section 150 (L)

ROLAG

of the TCCP, as amended

organizations/foundations endorsed by DSWD Management Controls: 


five (5) days from submission of complete or supporting documents required under existing l aws and/or relevant rules and regulations.



Documentary requirements: 1. DSWD Recommendation 2. Import Bill of Lading/AWB 3. Import Invoice/Packing List 4. Authenticated Deed of Donation/Deed of Acceptance (duly notarized) 5. DSWD Registration Certificate 6. Distribution Plan



Recommending

Documents

Approval

25. Importations for Southeast

Director III


References Section 1, PD

Asian Fisheries

292 in line

Development Center

with last

(SEAFDEC)

paragraph of Section 105 of the TCCP, as amended and Section 109(k) of NIRC as amended




Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List



Recommending

Documents

Approval

26. Importations of State

Director III

Universities


References Section 4 (f) RA 8292




Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Resolution from the Board of Regents



Recommending

Documents

Approval

27. Importations of

Director III


References ICAO &

international airline

Section 105

companies

(K) of the TCCP & Section 109 (K) of the NIRC, both as amended







Recommending

Documents

Approval

28. Importations of US Airlines

Director III


References RP-US Air Transport Agreement







Recommending

Documents

Approval

29. Importations of

Director III


References International

international organizations

Agreements &

under international

Section 105

agreements

(k) of the TCCP & Section 109 (k) of the NIRC, both as amended






Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. DFA Recommendation



Recommending

Documents

Approval

30. Importations of

Director III


References RA 2707, as

International Rice Research

amended by

Institute (IRRI)

PD 1620





Department of Finance Area of Responsibility: Revenue Office – Customs and Tariff Division

AREA OF RESPONSIBILITY: RO – CUSTOMS AND TARIFF DIVISION Description of Reports/

Recommending

Documents

Approval

1. Importations of Articles

Director IV

into the Philippines for

Approving Authority

References

Undersecretary for

Section 105(d) of

ROLAG

the TCCP, as amended

Repair/Processing /Reconditioning to be re-exported upon completion Management Controls: 






Export Documents: 5. Export Bill of Lading/AWB (Rider if consolidated) 6. Export Invoice/Packing List 7. Export Declaration 8. Contract/Agreement (for re-work/repair/processing/reconditioning)




Recommending

Documents

Approval

2. Importations of

Director IV

medals/badges, cups & other small articles

Approving Authority

References

Undersecretary for

Section 105(e) of

ROLAG


bestowed as trophies or prizes for honorary distinction Management Controls: 







Recommending

Documents

Approval

3. Importations exclusively

Director IV

for public entertainment/

Approving Authority

References

Undersecretary for

Section 105(i) of

ROLAG

the TCCP, as

display/exhibition or competition for prizes, &

amended

devices for projecting pictures & parts & appurtenances thereof Management Controls: 

All applicants/requests for exemption shall as far as practicable be acted upon within f ive (5) days from submission of complete or supporting documents required under existing laws and/or relevant rules and regulations.



Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Brochure 6. Certification from Organizer as to Venue & Date 7. Authorization Letter


AREA OF RESPONSIBILITY: REVENUE OFFICE – CUSTOMS AND TARIFF DIVISION Description of Documents Recommending Approving Approval Authority

References

4. Articles brought by foreign Director IV film producers directly and exclusively used for making or recording m otion picture films on location in the Philippines.

Undersecretary for ROLAG

Section 105 (j) of the TCCP, as amended

Articles brought by foreign film producers directly and exclusively used for making or recording motion picture films on location in the Philippines:


Section 105 (j‐a) of the TCCP, as amended


Section 105 (j‐b) of the TCCP, as amended

Director IV

Photographic and cinematographic films, Director IV undeveloped, exposed outside the Philippines by resident Filipino citizens or by producing companies of Philippine registry where the principal actors and artists employed for the production are Filipinos, upon affidavit by the importer and identification that such exposed films are the same films previously exported from the Philippines.

Management Controls: All requests for exemption shall as far as practicable be acted upon within five (5) days from submission of complete or supporting documents required under existing laws and/or relevant rules and regulations •

•

Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention to: Director IV, Revenue Office 2. Affidavit of End‐Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Brochure


AREA OF RESPONSIBILITY: RO – CUSTOMS AND TARIFF DIVISION Description of Reports/Document Recommending Approving Approval Authority 5. Samples of the kind, in such quantity and of such dimension or construction as to render them Director IV Undersecretary for unsalable or of no appreciable ROLAG commercial value, and upon previous authorization by the Secretary of Finance. 1. Samples of the kind in such quantity and dimension or construction Director IV Undersecretary for as to render them ROLAG unusable or no appreciable commercial value 2. Models not adopted for practical use 3. Samples of medicine Commercial Samples

Director IV


References

Section 105 (q) of the TCCP, as amended

Section 105 (q‐1)

Section 105 (q‐2)


•

Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention to: Director IV, Revenue Office 2. Affidavit of End‐Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Certification as to venue and date 6. Brochure


AREA OF RESPONSIBILITY: REVENUE OFFICE – CUSTOMS AND TARIFF DIVISION Description of Documents Recommending Approving Approval Authority 6. Animals (except race horses), and plants for scientific, Director IV Undersecretary for experimental, propagation, ROLAG botanical, breeding, zoological and national defense purposes. Sale or importation of agricultural and marine food Director IV Undersecretary for products in their original ROLAG state, livestock and poultry of or a kind generally used as, or yielding or producing foods for human consumption; and breeding stock and genetic materials therefore.

References Section 105 (r)‐ Tariff and Customs Code of the Philippines (TCCP), as amended

Section 109 (A) ‐NIRC


•

Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention to: Director IV, Revenue Office 2. Affidavit of End‐Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List



Recommending

Documents

Approval

7. Philippine articles previously exported from the Philippines

Director IV

Approving Authority

References

Undersecretary for

Section 105(t) of

ROLAG






Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List Export Documents: 5. Export Bill of Lading/AWB (Rider if consolidated) 6. Export Invoice/Packing List 7. Export Declaration 8. Certification/ Letter from Abroad 9. OSS Certification of Non-Availment of Duty Drawback 10. Certification of Inspection/Identification or country of origin


AREA OF RESPONSIBILITY: REVENUE OFFICE – CUSTOMS AND TARIFF DIVISION Description of Documents Recommending Approving Approval Authority 1 Aircra ft , equipment and machinery, spare parts commissary and catering supplies, aviation gas, fuel and oil, whether crude or refined, and such other Director IV Undersecretary for articles or supplies imported ROLAG by and for the use of scheduled airlines operating under Congressional franchise. Sale, importation or lease of passenger or cargo vessels and aircraft, including engine, equipment and spareparts thereof for domestic or international transport operations; Importation of fuel, goods and supplies by persons engaged in international shipping or air transport operations;

Director IV

Director IV



References

Section 105 (u)‐ Tariff and Customs Code of the Philippines (TCCP), as amended

1

Section 109 (t) ‐NIRC

1

Section 109 (u) ‐NIRC


•

Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention to: Director IV, Revenue Office 2. Affidavit of End‐Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Civil Aviation Authority of the Philippines (CAAP) Certification of local non-avalability for aircraft imprtation pursuant to Sec. 105(u) of the TCCP.

____________________ 1

Airline with Congressional franchise



Recommending

Documents

Approval

9. Importations of spare

Director IV

parts of vessels/aircraft

Approving Authority

References

Undersecretary for

Section 105(w)

ROLAG

of the TCCP, as

of f oreign registry engaged in foreign trade when brought

amended,

into the Phils. exclusively as

Duty Free

Exemption:

replacements/ for the emergency repair thereof





Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Copy of Certificate of Foreign Registry 6. Endorsement/Recommendation from MARINA



Recommending

Documents

Approval

10. Importations of articles Director IV of easy identification exported from the Phils. for repair and subsequently re-imported upon proof satisfactory to the Collector of Customs that such article are not capable of being repaired locally

Approving Authority

References

Undersecretary for

Section 105(x) of

ROLAG






Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List Export Documents: 5. Export Bill of Lading/AWB 6. Export Invoice/Packing List 7. Export Declaration 8. Certificate of Identification/Inspection Import Documents: (Original Importation) 9. Import Bill of Lading/AWB 10. Import Invoice/Packing List 11. Import Entry Declaration 12. Bureau of Customs Official Receipt (BCOR)


AREA OF RESPONSIBILITY: REVENUE OFFICE – CUSTOMS AND TARIFF DIVISION Description of Documents Recommending Approving Approval Authority 11. Sale or importation of agricultural and marine food products in their original state, livestock and poultry of Undersecretary for a kind generally used as, or Director IV ROLAG yielding or producing foods for human consumption; and breeding stock and genetic materials therefore.

References

Section 109 (A)‐ National Internal Revenue Code (NIRC)


•

Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention to: Director IV, Revenue Office 2. Affidavit of End‐Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List



Recommending

Documents

Approval

12. Sale,Importation or lease Director IV of passenger or cargo

Approving Authority

References

Undersecretary for

Section 109 (t)

ROLAG

of the NIRC

vessels& aircraft, including engine, equipment & spareparts thereof for domestic or international transport operations





Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Certificate of Public Convenience (CPC)



Recommending

Documents

Approval

13. Importations of fuel,

Director IV

goods & supplies by persons

Approving Authority

References

Undersecretary for

Section 109 (u) of

ROLAG

the NIRC

engaged in international shipping/air transport operation Management Controls: 






Recommending

Documents

Approval

14. Importations of PAGCOR Director III


References P.D. 1869




Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Franchise 6. Authorization Letter



Recommending

Documents

Approval

15. Importations of

Director III


References R.A. 7229, in

Telecommunication

relation to R.A.

Companies -

7925 , & in line w/ the letter of this Dept. dtd. 3/10/94

GLOBE TELECOM, INC. (GMCR) Management Controls: 



Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Authorization Letter

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