Republic of the Philippines

DEPARTMENT1OF FINANCE Roxas Boulevard Comer Vito Cruz Street Manila 1004

DEPARTMENT ORDER NO. 79'200-2 SUBJECT: Executive Order No. 142 Requiring Owners of Taxable Imported Motor Vehicles to Secure Clearances from the Bureau of Customs (BOC) and Bureau of Internal Revenue (BIR) as a Precondition for their Initial Registration or Renewal of Registration with the Land Transportation Office (LTO). TO

:

All Internal Revenue and Customs Officers All Others Concerned

Pursuant to Section 3 of Executive Order No. 142, the following regulations are hereby issued to govern the issuance of clearances and car stickers for imported motor , issued jointly by the vehicles covered by Joint Department Order No. Department of Finance and Department of Transportation and Communication.

SECTION 1. SCOPE This Order shall initially cover taxable completely built-up (CBU) units of imported motor vehicles, including motorcycles, except those imported under the Car Development Program of the Philippines by car manufacturers and assemblers duly registered with the Board of Investments. The issuance of clearance for locally assembled and/or reassembled motor vehicles using" imported parts shall be .covered by a % separate Joint Department Order. Applications for the registration of unregistered imported motor vehicles under this Order may be availed until April 30, 2003 pursuant to Section 5(a) of Executive Order No. 142. For registered imported motor vehicles, this Order shall initially cover those imported from January 01, 2000 to December 31, 2002. The period stated herein shall not preclude owners of imported motor vehicles from availing of the provisions of this Joint Department Order.

SECTION 2. DETERMINATION OF THE AMOUNT OF DUTIES, TAXES AND FEES. - The amount provided for under Section 3 of E.O. 142 shall not include fines and surcharge and shall be computed as follows : A. For untaxed motor vehicles, including motorcycles, the assessment shall be based on the book value thereof subject to depreciation, if any. B. For motor vehicles, including motorcycles, which have deficiencies, the assessment shall be based on the book value thereof subject to depreciation, if any. The amount of duties and taxes previously paid shall be deducted from the assessment made.

C. For the purpose of this Order the depreciation shall be based on the straight line method at 10% per year with a maximum of 90%. D. The rate of exchange and the tariff rate for vehicles mentioned under Subparagraph (A) above, shall be based on the prevailing rate at the time of payment. For vehicles referred to under Subparagraph (B) of this Section, the rate of exchange and the tariff rate shall be based on the prevailing rate at the time of entry thereof SECTION 3. ASSIGNMENT OF PERSONNEL. - Assignment of BOC/BIR personnel at the One-Stop-Shop Center Office (OSSCO), LTO - For facilitation in the acceptance of the payment of duties, taxes and other fees and the issuance of the BOC/BIR clearance pursuant to E.O. 142, a BOCBIR Clearance Unit with sufficient personnel directly under their respective Commissioners shall be detailed at the OSSCO, LTO with the following functions : 3.1

Bureau of Customs

3.1.1

Receive applications for initial/renewal of registration with supporting documents from LTO for verification and issuance of BOC clearance.

3.1.2 Receive payment for duties, taxes and other fees found to be due on the motor vehicle 3.1.3

Issue BOC clearance

3.1.4

Issue car stickers after clearance shall have been obtained

3.2. Bureau of Internal Revenue (BIR) 3.2.1. Receive applications for initial/renewal of registration with supporting documents from LTO for verification and issuance of BIR clearance. 3.2.2 Verify the authenticity of the documents presented by applicants for Tax Clearance of imported motor vehicles covered by these joint rules and regulations. 3.2.3

Issue a Certificate of Tax Clearance on all imported motor vehicles whenever applicable.

SECTION 4. NON-ISSUANCE OF BOC CLEARANCE. - In case the owner of the vehicle or his representative refuses to pay the duties, taxes and other fees under this Department Order, after having been notified thereof, the Bureau of Customs shall not issue the Bureau of Customs clearance.

2

0

SECTION 5. WARRANT OF SEIZURE AND DETENTION UPON FAILURE /REFUSAL TO PAY. - Ten (10) working days after the notice of the deficiency in duty, tax and other fees and no payment has been received, a Warrant of Seizure and Detention (WSD) shall be issued against the vehicle. The WSD must be accordingly served by the Bureau of Customs with the assistance of the LTO and other concerned agencies as may be necessary. SECTION 6. IMMUNITIES. - Upon full payment of the customs duties, taxes and other fees and/or applicable Internal Revenue taxes, the BOC/BIR tax clearance certificate shall be issued and forwarded directly to the LTO with the accompanying car sticker to be permanently pasted on the motor vehicle windshield. The importer/car owners shall not deface/tamper or remove the car sticker. If, for any reason the car sticker is defaced or destroyed, without the fault of the owner, a request in writing for replacement of the car sticker shall be made with the Bureau of Customs/Bureau of Internal Revenue, which shall issue a replacement therefore after verification and payment of cost thereof. The clearance shall absolve the taxpayer from any tax liability under the Tariff and Customs Code and/or the National Internal Revenue Code arising from his importation and/or possession of the motor vehicle. SECTION 7. EFFECTIVITY AND REPEALING CLAUSE This Order takes effect immediately and all other issuances inconsistent herewith are hereby revoked.

I S 14 RFO N. CAMACHO Secretary` 'Department of Finance i

Date : December 10, 2002

^.

r.

DEPARTMENT ORDER NO. 79 .pdf

Page 1 of 3. Republic of the Philippines. DEPARTMENT1OF FINANCE. Roxas Boulevard Comer Vito Cruz Street. Manila 1004. DEPARTMENT ORDER NO.
Download PDF
112KB Sizes 0 Downloads 137 Views
Report

Recommend Documents

DEPARTMENT ORDER NO. 79 .pdf
receiving before the effectivity of the new reclassification. of the LGUs." Moreover, Section 10 of Department Order No. 35-95. provides that any salary increase ...
DEPARTMENT ORDER NO. 79 .pdf
administrative aids and other statutory contributions in the adoption of the. annual budgets, as well ... By authority of the Secretary: LORIND. CARLOS ... DEPARTMENT ORDER NO. 79 .pdf. DEPARTMENT ORDER NO. 79 .pdf. Open. Extract.
DEPARTMENT ORDER NO. 79 .pdf
standards and guidelines prescribed by the Civil Service. Commission; Provided that no ... Bureau of Local Government Finance. Page 1 of 1. DEPARTMENT ORDER NO. 79 .pdf. DEPARTMENT ORDER NO. 79 .pdf. Open. Extract. Open with.
DEPARTMENT ORDER NO. 79 .pdf
There was a problem previewing this document. Retrying... Download. Connect more apps... Try one of the apps below to open or edit this item. DEPARTMENT ...
DEPARTMENT ORDER NO. 79 .pdf
MAYN I LA. OFFICE OF LOCAL GOVERNMENT ... and employees of Naval in accordance with existing law and regulations. By authority of the Secretary:.
MINISTRY ORDER NO. 79 .pdf
as the maximum salary rates of local government officials and employees. in accordance with . existing law and regulations. By authority of the Minister: LORIXD(1 M. CARLOS. D\ ector. Office of Local Government Finance. "Isang Bansa, (sang Diwa". Pag
MINISTRY ORDER NO. 79 .pdf
Page 2 of 2. MINISTRY ORDER NO. 79 .pdf. MINISTRY ORDER NO. 79 .pdf. Open. Extract. Open with. Sign In. Main menu. Displaying MINISTRY ORDER NO.
DEPARTMENT ORDER NO. 10 .pdf
(Auditing) IV. Andrea Salvaleon Private Secretary III Adm. Assistant V ... Page 2 of 2. Ms. Corazon Gamallo, Office of the Secretary, and Mr. Roberto Millena are ... DEPARTMENT ORDER NO. 10 .pdf. DEPARTMENT ORDER NO. 10 .pdf. Open.
DEPARTMENT ORDER NO. 49.pdf
/j Aa. V. APA I O BLE. Acting Secretary. / September 13, 1990. ISANG BANSA, ISANG DIWA, ISANG WIKA. Page 1 of 1. DEPARTMENT ORDER NO. 49.pdf.
DEPARTMENT ORDER NO. 18 .pdf
corresponding duties and taxes thereon have been paid. 3.2 Upon effectivity of ... necessary technical, operational and administrative. structures are in ... DEPARTMENT ORDER NO. 18 .pdf. DEPARTMENT ORDER NO. 18 .pdf. Open. Extract.
DEPARTMENT ORDER NO. 63.pdf
maximum tax ceilings imposable, determining the administrative and. statutory aids ... policies on promotions, transfers, details or secondment,. formulation and ... DEPARTMENT ORDER NO. 63.pdf. DEPARTMENT ORDER NO. 63.pdf. Open.
DEPARTMENT ORDER NO. 1 .pdf
respective Services which are usually signed by Under- secretary P. H. Almanzor. Tiowever, all papers involving. Administrative Cases and opinion on Local ...
DEPARTMENT ORDER NO. 63 .pdf
administrative aids and other statutory contributions in the. adoption of the annual ... By authority of the Secretary: LORIND. Di. c a`. M. CARLOS. ptor ... DEPARTMENT ORDER NO. 63 .pdf. DEPARTMENT ORDER NO. 63 .pdf. Open. Extract.
DEPARTMENT ORDER NO. 43 .pdf
DEPARTMENT OF FINANCE. PERFORMANCE .MANAGEMENT SYSTEM ... 1.b.5. Internal Rules at d Procedures. Page 3 of 17. DEPARTMENT ORDER NO. 43 .pdf. DEPARTMENT ORDER NO. 43 .pdf. Open. Extract. Open with. Sign In.
DEPARTMENT ORDER NO. 18 .pdf
and duty-free to non-stock, non-profit educational. institutions located ... DEPARTMENT ORDER NO. 18 .pdf. DEPARTMENT ORDER NO. 18 .pdf. Open. Extract.
DEPARTMENT ORDER NO. 2 .pdf
appointment of government personnel, recommendations for positions, or any. other matter calling for action or decision. This Order shall be without prejudice to ...
DEPARTMENT ORDER NO. 74 .pdf
There was a problem loading this page. DEPARTMENT ORDER NO. 74 .pdf. DEPARTMENT ORDER NO. 74 .pdf. Open. Extract. Open with. Sign In. Main menu.
DEPARTMENT ORDER NO. 42 .pdf
and execution of local government budget policies, determination of. financial ... she is actually receiving at the time of the effectivity of this. Department Order ... DEPARTMENT ORDER NO. 42 .pdf. DEPARTMENT ORDER NO. 42 .pdf. Open.
DEPARTMENT ORDER NO. 66.pdf
and execution of local government budget policies, determination of. financial capability to ... actually receiving at the time of the effectivity of this Department ... DEPARTMENT ORDER NO. 66.pdf. DEPARTMENT ORDER NO. 66.pdf. Open.
DEPARTMENT ORDER NO. 89 .pdf
promotion, transfers, details or secondment, formulation and execution. of local government ... the time of the effectivity of this Department Order, pursuant to the ... DEPARTMENT ORDER NO. 89 .pdf. DEPARTMENT ORDER NO. 89 .pdf. Open.
DEPARTMENT ORDER NO. 47.pdf
DEPARTMENT OF FINANCE. Manila. 4f-96 ... zones or areas and determine for internal revenue tax purposes, the fair market value of. the real ... Secretarv of Finance ... DEPARTMENT ORDER NO. 47.pdf. DEPARTMENT ORDER NO. 47.pdf.
DEPARTMENT ORDER NO. 65 .pdf
DEPARTMENT OF FINANCE. Manila ... areas and determine for internal revenue tax purposes, the fair market value of the real. properties ... Secretary of Finance ... DEPARTMENT ORDER NO. 65 .pdf. DEPARTMENT ORDER NO. 65 .pdf.
DEPARTMENT ORDER NO. 51 .pdf
DEPARTMENT OF FINANCE ... zones or areas and determine for internal revenue tax purposes, the fair market value of the real. properties ... Secretary of Finance ... DEPARTMENT ORDER NO. 51 .pdf. DEPARTMENT ORDER NO. 51 .pdf.
DEPARTMENT ORDER NO. 24.pdf
DEPARTMENT OF FINANCE. MANILA ... In case the gross selling price or the market ... DEPARTMENT ORDER NO. 24.pdf. DEPARTMENT ORDER NO. 24.pdf.