Republic of the Philippines DEPARTMENT OF FINANCE Manila

DEPARTMENT ORDER

NO.

106-93

Implementing Rules and Regulations in the Availment of Tax Exemption Privilege Under Section 14 of Republic Act No. 7354. "AN ACT CREATING THE PHILIPPINE POSTAL CORPORATION, DEFINING ITS POWERS, FUNCTIONS AND RESPONSIBILITIES PROVIDING FOR REGULATION FOR OF THE INDUSTRY AND OTHER PURPOSES CONNECTED THEREWITH"

In line with the tax exemption privilege provided under said Act, the Department of Finance hereby issues implementing rules and regulations for its availment as provided for under Section 14 thereof, which provides:

"Sec. 14. EXEMPTION FOR TAXES, CUSTOMS AND TARIFF DUTIES.

The importation of equipment, machineries, spare parts, accessories, and other materials., including supplies and services, used directly in the operations of the Postal System, not obtainable locally on favorable terms, shall be exempt from all direct and indirect taxes, customs duties, fees, imports, tariff duties, compensating taxes, wharfage fees and other charges and restrictions, the provisions of existing laws to the contrary, notwithstanding."

SEC. 1. SCOPE. This Order covers the procedures on the availment of the tax and duty exemption on importations of the corporation.

SE:C.

2.

DEFINITION OF TERMS. a) Corporation - refers to the Philippine Postal Corporation.

I

0

b) Equipment -- refers to a contrievance or tool actually, exclusively and directly needed in the operation/function the of corporation. c) Machinery -- refers to any mechanical or electrical device actually, exclusively and directly needed in the operation/function of the corporation. d) Spare Parts -- refers to a duplicate of any parts of machinery or equipment kept as a replacementin case of damage or loss e) Others -- shall refer to materials such as accessories, supplies and similar items used directly in the operation of the Postal System.

SEC. APPLICATION FOR AVAIL.ME_NT .. All applications for the availment of the tax exemption privilege shall be filed with the Revenue Operations Group (ROO), Department of Finance, Manila.

Sec. 4. DOCUMENTATION REQUIREMENTS. To avail of the privilege and for expeditious processing of request for duty and tax exemption, the following specific requirements are prescribed:

4.1.

A Letter - Application signed by the Postmaster General or his duly authorized representative attaching therewith the usual import documents, such as: I.

II. III.

IV.

Bill of Lading, Airway Bill, Parcel Post Notice or other shipping documents; Commer-ci.al/Invo.ice and Packing List; Other relevant documents covering the shipments; Sworn statements that imported articles not for sale, hire or barter.

the are

4.2.

Certification from the Department of Trade and Industry that the equipment, machinery, spare parts, accessories and other materials including supplies and services are not locally available as obtainable locally on favorable terms.

4.3.

The Department of Finance may require the submission of of additional documents/undertaking or other related documents should the need arise.

4.4.

An undertaking from the Corporation that upon release and physical possession of the machinery and equipment the words "ENTERED DUTY--TAX--FREE PURSUANT TO SECTION 14, R.A. No. 7'_;.,4, "shall be printed in a conspicuous machinery/equipmentspace the on accorded duty and tax release.

SEC. S. INSPECTION. The corporation or any of its entities that availed of the tax exemption privileges prescribed herein shall allow the duly authorized representative/s of the Revenue Operations Group (ROB)., Department of Finance, to conduct pre and/or post release inspection of the facilities and imported articles released duty and tax-free to ascertain compliance with this Order. SEE. 6. VIOLATION. All importations accorded duty and tax-free release pursuant to these rules and regulations shall not he disposed of to third party in any manner whatsoever within five (5) years from the importations thereof. In case of disposal within the five-year period, the purchaser or recipients shall be considered the importers thereof, and shall be liable for the duties and taxes computed on the book value of such importation, in addition to other penalties provided for under revenue laws. 7. SEC. immediately.

EFFECTIVITY.

This

Order

shall

ROMEO L. BERNARDO Acting Secretary

November 15, 1993 DKBfra71 ;4-p

take

effect

DEPARTMENT ORDER NO. 106 .pdf

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