ro manual 2016 - dof.gov.phthe operations manual is designed to provide the users the information in...

ObjectiveREVENUE OFFICE OPERATIONS MANUAL

Objective

REVENUE OFFICE OPERATIONS MANUAL

IIntroduction on the Manual

IIDefinition of Terms and Acronyms

IIIGeneral Information about DOF

IVOrganization and Responsibilities -Revenue Office

VOperational Control and Supervision

VIOperating Procedures

VIIControl of Records and Documents

VIIIAppendices

TABLE OF CONTENTS

Revenue Operations Manual

About the Revenue Office Operations ManualThe Operations Manual is developed for the use and guidance of DOF personnel involved in processing requests for tax exemptions. This shall ensure that they perform only the highest and consistent level of service 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.

I. Introduction on the Manual

1

Authority to Use the Operations Manual The Operations Manual is essentially an enhanced form of DOF Citizen’s Charter with preferential focus on RevenueOffice and the frontline service it provides , which is, grant of tax exemption. It is one of the Offices in theDepartment previously identified as rendering frontline service per Department Order No. 31-08 dated November 5,2008. When the DOF Citizen’s Charter was launched on December 18, 2009, the concerned Offices and personnelcomprising them as well as the transacting public, were given authority to use the same as guide and reference.

This Department with its commitment to continuously improve its services intends to manualize and standardize itsoperations beginning with the Revenue Office. Said effort will further expedite processing of documents relating totax exemption and will lessen complaints arising from confusion both on the part of employees and clientele.

ScopeThe scope and content of the Manual, particularly the step-by-step procedure in obtaining tax exemption,documentary requirements, processing time and fees and charges are in accordance with the duly approved DOFCitizen’s Charter. The laws, conditions and policies in granting thereof shall be adhered by responsible personnel.During any situation not covered in this Operations Manual, the personnel shall not be prevented from using theirbest judgment taking into consideration existing rules and regulations.

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


II. Definition of Terms and 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

Definition of Terms:

Acronyms:

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.


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


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.

III. General Information about DOF

3

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

The Department envisions that the effective and efficient pursuit of the critical tasks under its wings revenuegeneration, resource mobilization, debt management and financial market development shall provide the solidfoundation for a Philippine economy 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 itsimportance. Founded on 24 April 1897 by the Philippine Revolutionary Government, the DOF has undergone variousstructural and functional overhauls, but has nonetheless remained a key department. At present, the critical tasks ofrevenue generation, resource mobilization and fiscal management rest on the shoulder of the Department ofFinance.

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


III. General Information about DOF

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MandateUnder 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.

MissionOur economy must be one of the most dynamic and active in the world, globally competitive and onwardlooking. The DOF shall take the lead in providing a solid foundation for the achievement of this objective, bybuilding 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

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


IV. Organization and Responsibilities - Revenue Office

4

DOF Organizational StructureBelow 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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Mission Statement and MandatesThe Revenue Office is one of the major frontline of the Department tasked to conduct careful review and monitoringof tax and duty exemptions granted to various sectors by the government in order to prevent excessive leakage ofgovernment 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 andtaxes 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 underthe following laws: the Constitution; the Internal Revenue Code, as amended; International Agreements andCommitments; and other Special Laws; and

• Research and Monitoring Division (RMD) serves as clearing house of the Revenue Office regardinginformation involving internal revenue, customs and tariff matters;

Mabuhay Lane was established to expeditiously process application for tax exemption on imported articles by certainsectors and guarantees the release of exemption documents within twenty four (24) hours.

Overview of Revenue OperationsThe Revenue Office is responsible for processing of applications for exemption from payment of duties or taxes onimportations 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.

Functional StatementWithin 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 theBureau 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 thesupervising Undersecretary prior to submission to the Secretary, and for this purposes, shall be provided withcopies of such draft issuances by the appropriate group undertaking the substantive drafting and/orevaluation of such issuances at an earlier enough stage, so as to enable the supervising Undersecretary toreview the legal aspects in sufficient time; provided, however, that such primary responsibility shall notpreclude the other Groups and their subordinate units from processing or initially utilizing their own legalexpertise;

• Renders advice and assistance to the Secretary and the Undersecretary on matters involving administrationof internal revenue and customs and tariff operations;

• Administers, recommends and monitors requests for, and grants of tax exemption to ensure strictcompliance with the conditions imposed thereon, in accordance with tax exemption laws, rules andregulations, including international agreements/commitments with tax implications;

• Provides advice on existing tax exemption laws and regulations to determine the advisability of theircontinued 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 supervisingUndersecretary.



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Revenue Office Organizational Structure

Director IV

Director III

Customs and Tariff Division

Internal Revenue Division

Research & Monitoring

Division

Mabuhay Lane


V. Operational Control and Supervision

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Tax ExemptionAs a general rule, importations into the Philippines are subject to customs duties and taxes unless there is a specific legalbasis 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 theimposition 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 tovalue-added tax equivalent to twelve percent (12%) based on the total value used by the Bureau of Customs indetermining tariff and customs duties, plus customs duties, excise taxes, if any, and other charges, such tax to be paidby 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 considered the importers thereof, who shall be liable for any internal revenuetax on such importation. The tax due on such importation shall constitute a lien on the goods superior to allcharges 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, thefollowing 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 generallyused 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, includingingredients, whether locally produced or imported, used in the manufacture of finished feeds (except specialty feeds forrace 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 andnonresident citizens coming to resettle in the Philippines: Provided, That such goods are exempt from customs dutiesunder the Tariff and Customs Code of the Philippines;

(D) Importation of professional instruments and implements, wearing apparel, domestic animals, and personal householdeffects (except any vehicle, vessel, aircraft, machinery, other goods for use in the manufacture and merchandise of any kindin commercial quantity) belonging to persons coming to settle in the Philippines, for their own use and not for sale, barteror exchange, accompanying such persons, or arriving within ninety (90) days before or after their arrival, upon theproduction of evidence satisfactory to the Commissioner, that such persons are actually coming to settle in the Philippinesand 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 speciallaws, except those under Presidential Decree No. 529;

(L) Sales by agricultural cooperatives duly registered with the Cooperative Development Authority to their members as well assale of their produce, whether in its original state or processed form, to non-members; their importation of direct farminputs, machineries and equipment, including spare parts thereof, to be used directly and exclusively in the productionand/or processing of their produce;

(R) Sale, importation, printing or publication of books and any newspaper, magazine, review or bulletin which appears atregular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of paidadvertisements;

(T) Sale, importation or lease of passenger or cargo vessels and aircraft, including engine, equipment and spare parts thereoffor domestic or international transport operations;

(U) Importation of fuel, goods and supplies by persons engaged in international shipping or air transport operations;



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Tax Exemption3) Section 100 TCCP — All articles, when imported from any foreign country into the Philippines, shall be subject to duty upon each importation, even though previously 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 importduties upon compliance with the formalities prescribed in, or with, the regulations which shall be promulgated by theCommissioner 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 othercharges which would have been due and payable at the time of entry if the article had been entered without thebenefit of this section, shall be subject to forfeiture and the importation shall constitute a fraudulent practice againstcustoms 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 thepreceding proviso, without prejudice to the payment of duties, taxes and other charges: Provided, finally, That thePresident may upon recommendation of the Secretary of Finance, suspend, disallow or completely withdraw, inwhole or in part, any of the conditionally-free importation under this section:

a. Aquatic products (e.g., fishes, crustaceans, mollusks, marine animals, seaweeds, fish oil, roe), caught or gathered byfishing 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,registered or licensed in the Philippines

d. Articles brought into the Philippines for repair, processing or reconditioning to be re-exported upon completion of therepair, processing or reconditioning

e. Medals, badges, cups and other small articles bestowed as trophies or prizes, or those received or accepted as honorarydistinction;

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 andsimilar effects accompanying travelers, or tourists. or arriving within a reasonable time before and after their arrival in thePhilippines, which are necessary and appropriate for the wear and use of such persons according to the nature of thejourney, their comfort and convenience

g-1. Personal and household effects and vehicles belonging to foreign consultants and experts hired by, and/or renderingservice to, the government, and their staff or personnel and families, accompanying them or arriving within a reasonabletime 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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Tax Exemption

i. Articles used exclusively for public entertainment, and for display in public expositions, or for exhibition or competitionfor 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 onlocation in the Philippines, upon their identification, examination and appraisal and the giving of a bond in an amountequal to one and one-half times the ascertained duties, taxes and other charges thereon, conditioned for exportationthereof or payment of the corresponding duties, taxes and other charges within six (6) months from the date ofacceptance of the import entry, unless extended by the Collector of Customs for another six (6) months; photographicand cinematographic films, undeveloped, exposed outside the Philippines by resident Filipino citizens or by producingcompanies of Philippine registry where the principal actors and artists employed for the production are Filipinos, uponaffidavit by the importer and identification that such exposed films are the same films previously exported from thePhilippines. As used in this paragraph, the terms "actors" and "artists" include the persons operating the photographiccameras 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, forfree distribution among the needy, upon certification by the Department of Social Services and Development or theDepartment 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 manufacturedcement for export, including corrugated boxes for bananas, mangoes, pineapples and other fresh fruits for export, exceptother containers made of paper, paperboard and textile fabrics;

n. Supplies which are necessary for the reasonable requirements of the vessel or aircraft in her voyage or flight outside thePhilippines, including articles transferred from a bonded warehouse in any collection district to any vessel or aircraftengaged in foreign trade, for use or consumption of the passengers or its crew on board such vessel or aircrafts as sea orair 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 practical use; and samples of medicines, properly marked "sample-sale punishable by law," for the purpose of introducing a new article 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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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 andnational defense purposes: Provided, That no live trees, shoots, plants, moss, and bulbs, tubers and seeds for propagationpurposes 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 orimproved 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, whethercrude or refined, and such other articles or supplies imported by and for the use of scheduled airlines operating underCongressional 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 useof 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 Philippineexclusively as replacements or for the emergency repair thereof;

x. Articles of easy identification exported from the Philippines for repair and subsequently reimported upon proofsatisfactory 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 anyofficer or employee of the Department of Foreign Affairs, including any attache, civil or military, or member of his staffassigned to a Philippine diplomatic mission abroad by his Department or any similar officer or employee assigned to aPhilippine consular office abroad, or any personnel of the Reparations Mission in Tokyo or AFP military personnel detailedwith SEATO or any AFP military personnel accorded assimilated diplomatic rank on duty abroad who is returning from aregular assignment abroad, for reassignment to his Home office, or who dies, resigns, or is retired from the service, afterthe approval of this Decree, shall be exempt from the payment of all duties and taxes on his personal and householdeffects, including one motor car which must have been ordered or purchased prior to the receipt by the mission orconsulate of his order of recall, and which must be registered in his name: Provided, however, That this exemption shallapply only to the value of the motor car and to aggregate assessed value of said personal and household effects the latternot to exceed thirty per centum (30%) of the total amount received by such officer or employee in salary and allowancesduring his latest assignment abroad but not to exceed four years; And Provided, finally, That the officer or employeeconcerned must have served abroad for not less than two years.



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Tax Exemption

The provisions of general and special laws, including those granting franchises, to the contrary notwithstanding, there shallbe 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 SupervisionThe 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 ApprovalAuthority 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. Constitution2. Sec.105(g-1) TCCP3. Sec.105(h) TCCP/Sec.109(d) NIRC4.EO 226/EO 70/RA 9513/RA84795. UNESCO Florence Agreement6. Sec.109(r) NIRC7. PD 972/PD 87/RA 9513/RA 71568. EO 10379. RA 715710. Payment of Duties/Taxes on exempt importedvehicles

Customs and Tariff Division:1. PD 1869 1. Sec.105(d) TCCP2. RA 7229/RA 7925 2. Sec.105(e) TCCP

3. Sec.105(i) TCCP4. Sec.105(j) TCCP5. Sec.105(q) TCCP6. Sec.105(r) TCCP/Sec.109(a) NIRC7. Sec.105(t) TCCP9. Sec.105(w) TCCP10. Sec.105(x) TCCP11. Sec. 109(a) NIRC12. Sec. 109(t) NIRC13. Sec. 109(u) NIRC



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SIGNATORY

DIRECTOR IV UNDERSECRETARY Internal Revenue Division1. PD 269 1. RA 76862. PD 292 2. RA 95113. PD 538/PD 1491 3. Sec. 105(l) TCCP4. PD 1362 4. Sec. 105 (last par.) TCCP5. RA 68476. RA 71607. RA 73068. RA 73549. RA 745910. RA 765311. RA 727712. RA 788413. RA 829114. RA 829215. RA 936916. RA 949717. RA 950018. RA 952019. RA 1007220. Automatic Appropriation under the GeneralAppropriations Act21. Sec . 105(k) TCCP/Sec.109(k) NIRC22. Bilateral/International Agreements with duty/taxexemption provisions



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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 regulations 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)


VI. Operating Procedures

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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.

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:



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Tax Exemption Procedures – Regular Transactions

STEP APPLICANT/ CONSIGNEE

PROCEDURE/PROCESS DURATION IN-CHARGE

1 File the application/ request

Checklist of documents 10-15 minutes Officer of the Day (OD)

2 Receiving/recording of the application/request thru TES

10-15 minutes Records Officer (CRMD)

3 Receiving/recording of the application/request

10-15 minutes Administrative Aide, RO Director’s Office

4 Assigning of the application/request to the respective Division

10-15 minutes Director IV, RO

5 Receiving/recording of the application/request by the Division

10-15 minutes Administrative Aide

6 Assigning of the application/request to the respective Action Officer

10-15 minutes Chief Tax Specialist

7 Receive/Evaluate/Process/Prepare the reply to applicant or endorsement to BOC/BIR or other Government Agency

1-3 days Action Officer

8 Review/Affixing of initials 4 hours Chief Tax Specialist9 Review/Affixing of initials/Signing of the

Certificate of tax/duty exemption(regular transaction)

4 hours Director, RO

10 Releasing of initialed signed Certificate of Tax/Duty exemption to Records/Office of Usec. ROLAG (for complex transactions)

10-15 minutes Administrative Aide, RO Directors’ Office

11 Review/Signing of Certificate of Tax/Duty exemption (complex transaction)

Undersecretary, ROLAG

12 Releasing of signed reply/Certificate of Tax/Duty exemption to Records

Administrative Aide, ROLAG



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Tax Exemption Procedures – Mabuhay Lane Transactions

STEP APPLICANT/ CONSIGNEE

PROCEDURE/PROCESS DURATION IN-CHARGE

1 File the application/ request

Checklist of documents 10-15 minutes Officer of the Day (OD)

2 Request for issuance of order of payment 10-15 minutes Administrative Aide, RODirector’s Office

3 Payment of the corresponding fee 10-15 minutes Cashier4 Receiving/recording of the

application/request thru TES10-15 minutes Records Officer (CRMD)

5 Receiving/recording of theapplication/request

10-15 minutes Administrative Aide, RODirector’s Office

6 Assigning of the application/request tothe respective Division

10-15 minutes Director IV, RO

7 Receive/Evaluate/Process/Prepare thereply or endorsement to BOC/BIR or otherGovernment Agency

1 hour Action Officer

8 Review/Signing of reply or endorsementfor duty/tax exemption

Within the day Director IV, RO

9 Review/Signing of reply or endorsementfor duty/tax exemption (for educationalinstitutions)

Undersecretary, ROLAG

10 Releasing of signed Certificate of Tax/dutyexemption to CRMD

10-15 minutes Administrative Aide, RODirector’s Office

11 Releasing of signed Certificate of Tax/dutyexemption to CRMD/ Office of Usec. forROLAG (for educational institutions)

10-15 minutes Administrative Aide, ROLAG



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Flowcharts

Review by Director III

Approval/Denial by Director IV

Processing & preparation of

action/recommendation by AO

Receiving/Assignment to the respective AO

Assignment to the respective

Divisions

Director’s Office

Receiving/Assignment ofapplications

Window 2

Issuance of Order of Payment

Checklist of

Start

Window 1

Checklist of documents by OD

Checklist of Forcomplete Docs

Window 6 - CRMD

Filing & Encoding of application thru TES

Receiving/Assignment to the respective AO

Checklist of

Director’s Office

Receiving/Assignment of applications

Window 7 - CRMD

Filing & Encoding of application thru TES

Window 5 - Cash Section

Payment of corresponding filing fee

Processing & preparation of

action/recommendation by AO

Checklist of

The application will be returned to applicant for incomplete documents

Review by Chief Tax Specialist

Approval/Denial by Undersecretary

Window 8-CRMD

Releasing of Indorsement

Approval/Denial by Director IV

Window 8-CRMD

Releasing of Indorsement(within 24 hours)

End

End

Educational Institutions for the signature of Undersecretary:

follow-up is indicated in the

checklist

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

End

MABUHAY LANEREGULAR LANE

A. Process Flow

Flowcharts



B. TES Workflow:


VII. Control of Records and Documents

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One of the major mandates of the Central Records Management Division (CRMD) of the Central AdministrationOffice (CAO) is to act as official depository of all records, documents and other official papers of the Department aswell as to take charge in the receipt, assignment and distribution of communications and other papers for action orotherwise and keep control thereof.

Moreover, CRMD is likewise identified as one of the front-line offices in this Department in compliance with theprovisions of RA No. 9485 otherwise known as the “Anti-Red Tape Act of 2007” and the Implementing Rules andRegulations (IRR) adopted by the Civil Service Commission (CSC) through its Resolution No. 081471 dated 24 July2008. This Division offers front-line services both for internal and external clients concerning records management.

Receipt and Release of Request for Tax ExemptionThe 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 additionalrequirement, applications under Mabuhay Lane must be accompanied by a photocopy of official receipt as proof ofpayment of filing fee. Each application is assigned a system-generated trace number which is later converted intoTES number once it is acted upon. The CRMD assigned staff shall indicate in the lower portion of the Checklist ofRequirements Form the trace number, receive and release date of applications filed under Mabuhay and RevenueExpress Lanes. A follow-up date, on the other hand, shall be indicated if the application and/or legal basis does notfall under said Lanes. Printed transmittals of all received applications are compiled and the compilation serves as thelogbook. Original duplicates of signed transactions and its corresponding supporting documents are retained for aperiod of five (5) years for safekeeping and later disposed in accordance with the approved DOF Records DispositionSchedule. Considering the volume of requests received daily, dispatch or release of signed indorsements for taxexemptions 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 dulyauthorized personnel as a true facsimile of the original. Only the Head of CRMD or, in his/her absence, theauthorized next-in-rank, can issue a certified true copy of official documents in the custody of the CRMD or acertification of authenticity of original documents or official records on file with CRMD. The certified true copyissued shall be stamped with the DOF seal for authenticity prior to release. Requests for issuance of certified-true-copy must be in writing, stating the purpose/reason for such request, accompanied with a completed Request forCTC/Copy Form and identification document as deemed necessary by CRMD before it can be acted upon. CRMDshall not issue to the public a certified true copy of indorsement for tax exemptions unless the requesting party hasdirect involvement in the subject document, e.g. claimant, authorized broker/representative, etc.


VII. Control of Records and Documents

4

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

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


VIII. Appendices

4


VIII. Appendices

4

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

DOCUMENTARY REQUIREMENTS:

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

Affidavit of End-Use/Ownership

Import Bill of Lading/AWB

Import Invoice/Packing List

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

Export Bill of Lading/AWB

Export Invoice/Packing List

Export Declaration

Export Documents:

Date: ____________ Time: ___________

CONSIGNEE: ________________________________(ARTCLES BROUGHT INTO THE PHILS.

FOR REPAIR/PROCESSING/RECONDITIONING)

Revenue Office-Customs and Tariff Division

Roxas Boulevard ManilaDEPARTMENT OF FINANCE

Republic of the Philippines

REMARKS : ___________________________________

______________________________________________

OFFICER OF THE DAY: __________________________

FOLLOW-UP DATE: _______________________________

CONTACT NO.: 5267311CONTROL NO.: _________

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

Records Section










Export Declaration

Export Documents:

Date: ____________ Time: ___________






REMARKS : ___________________________________

______________________________________________


FOLLOW-UP DATE: _______________________________



Records Section










Export Declaration

Export Documents:

Date: ____________ Time: ___________






REMARKS : ___________________________________

______________________________________________


FOLLOW-UP DATE: _______________________________



Records Section


VIII. Appendices

4

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

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



Import Invoice / Packing List

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 Commission; Deed of Donation and Deed of Acceptance

REMARKS : ___________________________________

______________________________________________


FOLLOW-UP DATE: _______________________________


Date: ____________ Time: ___________

CONSIGNEE: PHILIPPINE SPORTS COMMISSION

Revenue Office-Internal Revenue DivisionRoxas Boulevard Manila

DEPARTMENT OF FINANCERepublic of the Philippines


Records Section

(Revised 09/2013)

RO Form No. 3









REMARKS : ___________________________________

______________________________________________


FOLLOW-UP DATE: _______________________________


Date: ____________ Time: ___________





Records Section

(Revised 09/2013)

RO Form No. 3









REMARKS : ___________________________________

______________________________________________


FOLLOW-UP DATE: _______________________________


Date: ____________ Time: ___________





Records Section

(Revised 09/2013)

RO Form No. 3


VIII. Appendices

4

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

Date: ____________ Time: ___________

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

Mabuhay LaneRoxas Boulevard Manila


DOCUMENTARY REQUIREMENTS:Letter Request addressed to Sec. Cesar V. PurisimaAttention to: Dir. Thelma A. Mariano, ROAffidavit of End-Use/OwnershipImport Bill of Lading/AWB/Postal RegistryImport Invoice & Packing ListAuthorization Letter Original PassportLetter Application for visa w/ Department of Justice, Bureau of Immigration or Philippine Economic Zone Authority for PEZA registered firm)Contract of EmploymentEmployment CertificateTIN No. __________________ Port of Discharge______________

Records SectionTRACE NO.: ____________________________

(Use this as reference number for follow-up)

Receive Date/Time: ____________________

Release Date/Time: ______________________(Revised 09/2013)

REMARKS : ___________________________________

______________________________________________

OFFICER OF THE DAY: _________________________

FOLLOW-UP DATE: _______________________________


RO Form No. 1


Date: ____________ Time: ___________









REMARKS : ___________________________________

______________________________________________


FOLLOW-UP DATE: _______________________________


RO Form No. 1


Date: ____________ Time: ___________









REMARKS : ___________________________________

______________________________________________


FOLLOW-UP DATE: _______________________________


RO Form No. 1


VIII. Appendices

4

Republic of the PhilippinesDepartment of FinanceCENTRAL RECORDS

MANAGEMENT DIVISION

REQUEST FOR PREVIOUS RECORDS [PR]

Date:

Subject/Title:

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

Requested by:

Issued by:

Noted by:

(Signature Over Printed Name)

(Signature Over Printed Name of Supervisor)

(Records Officer)

Approved by:RHODORA V. REYES

Chief, CRMD

Office/Division:


VIII. Appendices

4

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

AREA OF RESPONSIBILITY: REVENUE OFFICE – MABUHAY LANE

Description of Reports/

Documents

Recommending

Approval

Approving

Authority

References

1. Importation of

household goods and

personal effects of ex-

patriates without visa

under-bond

Action Officer Director IV Sec. 105 (g) of

the Tariff and

Customs Code,

as amended

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




Documents

Recommending

Approval

Approving

Authority

References

2. Importations of

household goods and

personal effects of

foreign nationals working

as government

consultants

Action Officer Director IV Sec. 105(g-1) of

the Tariff and

Customs Code,

as amended










Office


3. Signed Import Bill of Lading/AWB



6. Favorable recommendation for conditionally-free from the Head of Government Agencyin 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





Documents

Recommending

Approval

Approving

Authority

References










Office





6. Certification from National Book Development Board (NBDB)



3. Importation of books Action Officer Director IV Section 105 (s)

of TCCP, as

amended and

Section 109 (r)

of NIRC as

amended




Documents

Recommending

Approval

Approving

Authority

References










Office

2. Affidavit of End-Use/Ownership/Undertaking




6. Original passport

7. Oath of Allegiance and Identification Certificate

8. Copy of Birth Certificate



4. Importation of

household goods and

personal effects of

Balikbayan with dual

citizenship

Action Officer Director IV Section 105 (h)

of TCCP, as

amended and

Section 109 (d)

of NIRC as

amended by RA

9337




Documents

Recommending

Approval

Approving

Authority

References










Office

2. Affidavit of End-Use/Ownership/Undertaking




6. Original Passport7. Birth Certificate

8. Marriage Contract (if married to Filipino)9. Tax identification Number10. Port of Discharge

5. Importations of

household goods and

personal effects of

returning residents with

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

patriates of different visa

status

Action Officer Director IV Section 105 (h)

of TCCP, as

amended and

Section 109 (d)

of NIRC, as

amended




Documents

Recommending

Approval

Approving

Authority

References










Office

2. Affidavit of End-Use/Ownership 3. Signed Import Bill of Lading/AWB



6. Proof of residency/employment abroad for Filipino returning residents (if applicable)

7. Original Passport



6. Importation of

household goods and

personal effects of OFW

returning residents

Action Officer Director IV Section 105 (f)

and (f-1) of the

TCCP and

Section 109 ( c)

of the NIRC,

both as

amended




Documents

Recommending

Approval

Approving

Authority

References








Documentary requirements under EO 226/ EO70/ RA 8479:


Office


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 Transfer10. Tax identification Number


Documentary requirements under RA 9513:

1-11. Same requirements as mentioned above

12. Copy of Certificate of Endorsement on Capital Equipment Importation from DOE

7. Importations of capital

equipment/spare parts

of BOI registered firms

Action officer Director IV EO 226/EO 70/

RA 9513/

RA 8479




Documents

Recommending

Approval

Approving

Authority

References










Office

2. Affidavit to the effect that the shipment consists of magazines and the same are

educational in nature




6. Certificate of Authority 7. Recommendation from UNESCO 8. Tax identification Number

9. Port of Discharge10. Certificate of Registration from NBDB (for books only)

8. Importations of books

and educational materials

Action Officer Director IV Annex A (i) of

the UNESCO

Florence

Agreement and

Section 109 (r)

of the NIRC, as

amended




Documents

Recommending

Approval

Approving

Authority

References









1. Letter request addressed to the Secretary of Finance, attention Director IV, Revenue

Office


3. Recommendation from UNESCO



9. Renewal of blanket

authority – magazines

Action Officer Director IV UNESCO

Florence

Agreement and

Section 109 (r)

of the NIRC, as

amended




Documents

Recommending

Approval

Approving

Authority

References










Office




5. Certificate of Registration from NBDB

6. Tax Identification Number7. Port of Discharge

10. Importation of books and

other educational

materials

Action Officer Director IV Section 105 (s) of the TCCP

and

Section 109 (r)

of the NIRC, as

amended




Documents

Recommending

Approval

Approving

Authority

References










Office



4. Import Invoice/Packing List


6. Recommendation from UNESCO



11. Importation of

educational, scientific

and cultural materials

Action Officer Director IV UNESCO

Florence

Agreement –

Duty Free




Documents

Recommending

Approval

Approving

Authority

References










Office

2. Affidavit to the effect that the shipment consists of magazines and the same are

educational in nature






12. Importations of

magazines which are VAT

free

Action Officer Director IV Section 109 (r)

of the NIRC, as

amended




Documents

Recommending

Approval

Approving

Authority

References









1. Affidavit of End-Use/Undertaking




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



13. Importations of energy/

petroleum operators

under contract with the

DOE

Action Officer Director IV PD Nos. 972

and 87 and RA

Nos. 9513 and

7156




Documents

Recommending

Approval

Approving

Authority

References













5. Favorable Recommendation from PRA

6. Original passport/Photo copy authenticated from PRA



14. Importations of

household goods and

personal effects of

participants under

Philippine Retirement

Authority

Action Officer Director IV Executive Order

No. 1037




Documents

Recommending

Approval

Approving

Authority

References










2. Signed Import AWB/BL



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)



15. Importations of

household goods and

personal effects and

vehicle of returning DFA

employees and attaches

Action Officer Director IV RA 7157




Documents

Recommending

Approval

Approving

Authority

References










2. Import Bill of Lading/AWB/Postal Registry



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



16. Importations of schools Action Officer Director IV Section 4(3),

Article XIV of

the New

Constitution as

implemented

by DOF Order

No. 137-87




Documents

Recommending

Approval

Approving

Authority

References










Office to pay the duties and taxes


3. Note Verbale from DFA

4. Deed of sale (if not voluntary payment)

5. OR/CR of the vehicle

17. Payment of duties and

taxes of previously

released tax and duty-

free motor vehicles

Action Officer Director IV ----

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

AREA OF RESPONSIBILITY: RO – INTERNAL REVENUE DIVISION


Documents

Recommending

Approval

Approving Authority References



five (5) hours from submission of complete or supporting documents required under

existing laws and/or relevant rules and regulations.



Office




5. Certification that the imported articles are not locally available, and of international standard

6. Deed of Donation and Acceptance (for donation only)

1. Importations of Philippine

Sports Commission

Director III Director IV Sec. 19 of RA

6847, as

implemented

by DOF-PSC

Joint Circular

No. 1-90




Documents

Recommending

Approval




five (5) days from submission of complete or supporting documents required under existing

laws and/or relevant rules and regulations.


1. Endorsement for duty-exemption from NEDA2. Import Bill of Lading/AWB

3. Import Invoice/Packing List4. Authenticated Deed of Donation and Acceptance (for donations)

2. Donations/shipments

endorsed by NEDA forduty exemption

Director IV Undersecretary for

ROG

Last paragraph

of Sec.105 of the

TCCP as amended




Documents

Recommending

Approval


Department of Finance: Manual of Approvals



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




3. Note Verbale from the Embassy

4. Favorable recommendation from DFA

3. Diplomatic importations Director III Director IV Sec. 105(k) of

TCCP and Sec

109 (k) of

NIRC, both as

amended




Documents

Recommending

Approval






1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue

Office




5. BOI Certification that the imported articles/equipment are not locally available in

sufficient quantity and comparable quality

4. National Dairy Authority Director III Director IV Sec. 18 of RA

7884

(National

Dairy

Development

Act)




Documents

Recommending

Approval








Office




5. NTC Clearance

6. BIS Authority

5. Importations of National

Broadcasting Network PTV

4

Director III

Director IV Sec. 21 of RA

7306




Documents

Recommending

Approval








Office



6. Importations of APO Director III Director IV Article 6(b) of APO

(MOA between the

Philippines and APO




Documents

Recommending

Approval








Office




5. Endorsement from TESDA

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

7. Importations of Technical

Education and Skills

Development Authority

(TESDA)

Director IV

Undersecretary for

ROG

Section 18 of

RA 7686 (The

Dual Training

System Act of

1994, as

amended by

Revenue

Regulations

No. 10-96

http://www.tesda.gov.ph/







Documents

Recommending

Approval







Office




8. Importations of Bangko

Sentral ng Pilipinas

Director III Director IV Section 126 of

RA 7653




Documents

Recommending

Approval







Office




5. Contract between PIA and the Corporation

6. NTC Import Permit7. NEDA Certification

8. KBP/PIA/BOC Certification

9. Importations of

Broadcasting Corporation


ROLAG

PD 1362 –

implemented

by DOF Order

No. 16-78




Documents

Recommending

Approval








Office




5. DFA recommendation

10. Importations of ASEAN

Center for Biodiversity

Director III

Director IV 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




Documents

Recommending

Approval







Office




5. BOI Certification

11. Importations of Civil

Aviation Authority of the

Philippines (CAAP)

Director III

Director IV Section 1(a)

of RA 9497




Documents

Recommending

Approval








Office




12. Importations of the

Commission on Elections Director III

Director IV Section 10 of

RA 9369




Documents

Recommending

Approval








Office



4. CDA Certification


6. Articles of Cooperation and By-Laws

7. Latest audited financial statements

13. Importations of

Cooperatives under

Cooperative Code

Director III Director IV Section 62 of

RA 6938, as

amended by

RA 9520 as

implemented

by DOF-CDA

Joint Circular

No. 1-90




Documents

Recommending

Approval








Office



4. NEA Certification


14. Importations of Electric

Cooperatives Director III

Director IV Section 39(A)

PD 269 as

implemented

by DOF-NEA

Joint Circular

No. 1-97.




Documents

Recommending

Approval







Office





Government Agencies

Director III Director IV GAA provisions




Documents

Recommending

Approval








Office


3. Import Invoice/Packing List 4. Affidavit of End-Use

16. Importations of GSIS Director III

Director IV

Section 39 of

RA 8291




Documents

Recommending

Approval








Office





6. DOST recommendation

17. Importations of Inventors Director III Director IV Section 6,

Article III of

RA 7459

(Filipino

Inventors Act)

implemented

by DOF Order

No. 121-93




Documents

Recommending

Approval







Office




5. Resolution from the Provincial/City/Municipal Council

6. BIS Import Authority

18. Importations of Local

Government Units (LGUs)

Director III Director IV Section 382,

RA 7160

implemented

by DOF Order

No. 21-92


68



Documents

Recommending

Approval








Office




5. DSWD /National Commission for Disabled Person recommendation

6. Authenticated Deed of Donation/Deed of Acceptance (duly notarized)

19. Importations under Magna

Carta for Disabled Persons

Director III Director IV Section 42(B)

RA 7277




Documents

Recommending

Approval








Office




5. Pictures/Technical Descriptions


Grid Corporation of the

Philippines

Director III Director IV Section 9

RA 9511




Documents

Recommending

Approval







Office





Postal Corporation

Director III Director IV Section 14

RA 7354

(Postal

Service Act of

1992)




Documents

Recommending

Approval








Office





Red Cross

Director III Director IV RA 10072




Documents

Recommending

Approval




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



Office




5. PHIVIDEC Certification


Veterans Investment

Development Corporation

(PHIVIDEC) Locators

Director III Director IV Section 8, PD

538 as

amended by

PD 1491




Documents

Recommending

Approval






1. DSWD Recommendation



4. Authenticated Deed of Donation/Deed of Acceptance (duly notarized)

5. DSWD Registration Certificate6. Distribution Plan

24. Importations for donations

to relief

organizations/foundations

endorsed by DSWD


ROLAG

Section 150 (L) of the TCCP, as amended




Documents

Recommending

Approval







Office

2. Affidavit of End-Use



25. Importations for Southeast

Asian Fisheries

Development Center

(SEAFDEC)

Director III Director IV Section 1, PD

292 in line

with last

paragraph of

Section 105 of

the TCCP, as

amended and

Section 109(k)

of NIRC as

amended




Documents

Recommending

Approval








Office




5. Resolution from the Board of Regents

26. Importations of State

Universities

Director III Director IV Section 4 (f)

RA 8292




Documents

Recommending

Approval








Office




27. Importations of

international airline

companies

Director III Director IV ICAO &

Section 105

(K) of the

TCCP &

Section 109

(K) of the

NIRC, both as

amended




Documents

Recommending

Approval








Office




28. Importations of US Airlines Director III

Director IV RP-US Air

Transport

Agreement




Documents

Recommending

Approval







Office




5. DFA Recommendation

29. Importations of

international organizations

under international

agreements

Director III Director IV International

Agreements &

Section 105

(k) of the

TCCP &

Section 109

(k) of the

NIRC, both as

amended




Documents

Recommending

Approval








Office




30. Importations of

International Rice Research

Institute (IRRI)

Director III Director IV RA 2707, as

amended by

PD 1620

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

AREA OF RESPONSIBILITY: RO – CUSTOMS AND TARIFF DIVISION


Documents

Recommending

Approval








Office




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)

1. Importations of Articles

into the Philippines for

Repair/Processing/Reconditioning to be

re-exported upon

completion


ROLAG

Section 105(d) of

the TCCP, as amended




Documents

Recommending

Approval








Office




2. Importations of

medals/badges, cups &other small articles

bestowed as trophies or

prizes for honorary distinction


ROLAG

Section 105(e) of

the TCCP, as

amended




Documents

Recommending

Approval




five (5) days from submission of complete or supporting documents required




Office




5. Brochure

6. Certification from Organizer as to Venue & Date


3. Importations exclusivelyfor public e ntertainment/

display/exhibition orcompetition for prizes, &

devices for projecting pictures

& parts & appurtenances thereof


ROLAG

Section 105(i) of

the TCCP, as

amended


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

Approval Approving Authority

References

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

Director IV 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

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.


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

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

Office2. Affidavit of End‐Use/Ownership3. Import Bill of Lading/AWB4. Import Invoice/Packing List5. Brochure

Department of FinanceArea of Responsibility: Revenue Office – Customs and Tariff Division

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


References

5. Samples of the kind, in suchquantity and of such dimension or construction as to render them unsalable or of no appreciable commercial value, and upon previous authorization by the Secretary of Finance.


Section 105 (q) of the TCCP, as amended

1. Samples of the kind insuch quantity anddimension or constructionas to render themunusable or noappreciable commercialvalue

2. Models not adopted forpractical use

3. Samples of medicine


Section 105 (q‐1)

Commercial Samples Director IV Undersecretary for ROLAG

Section 105 (q‐2)




Office2. Affidavit of End‐Use/Ownership3. Import Bill of Lading/AWB4. Import Invoice/Packing List5. Certification as to venue and date6. Brochure

Department of FinanceArea of Responsibility: Revenue Office – Customs and Tariff Division



References

6. Animals (except race horses),and plants for scientific, experimental, propagation, botanical, breeding, zoological and national defense purposes.


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

amended

Sale or importation of agricultural and marine food products in their original 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.


Section 109 (A) ‐NIRC




Office2. Affidavit of End‐Use/Ownership3. Import Bill of Lading/AWB4. Import Invoice/Packing List




Documents

Recommending

Approval




five (5) days from submission of complete or supporting documents required under

existing laws and/or relevant rules and regulations.



Office




Export Documents:

5. Export Bill of Lading/AWB (Rider if consolidated)6. Export Invoice/Packing List


8. Certification/ Letter from Abroad

9. OSS Certification of Non-Availment of Duty Drawback

10. Certification of Inspection/Identification or country of origin

7. Philippine articles

previously exported fromthe Philippines


ROLAG

Section 105(t) of

the TCCP, as

amended




References

1Aircra ft , 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.


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

amended

Sale, importation or lease of passenger or cargo vessels and aircraft, including engine, equipment and spareparts thereof for domestic or international transport operations;


1Section 109 (t) ‐NIRC

Importation of fuel, goods and supplies by persons engaged in international shipping or air transport operations;


1Section 109 (u) ‐NIRC




Office2. Affidavit of End‐Use/Ownership3. Import Bill of Lading/AWB4. Import Invoice/Packing List5. 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




Documents

Recommending

Approval








Office




5. Copy of Certificate of Foreign Registry

6. Endorsement/Recommendation from MARINA

9. Importations of spare

parts of vessels/aircraft

of foreign registry engaged in foreign trade when brought

into the Phils. exclusively as

replacements/ for the emergency

repair thereof

Director IV

Undersecretary for

ROLAG

Section 105(w)

of the TCCP, as

amended,

Exemption:

Duty Free




Documents

Recommending

Approval








Office




Export Documents:

5. Export Bill of Lading/AWB

6. Export Invoice/Packing List


8. Certificate of Identification/Inspection

Import Documents: (Original Importation)



11. Import Entry Declaration

12. Bureau of Customs Official Receipt (BCOR)

10. Importations of articlesof 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


ROLAG

Section 105(x) of

the TCCP, as

amended




References

11. Sale or importation ofagricultural 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.


Section 109 (A)‐ National Internal Revenue Code

(NIRC)




Office2. Affidavit of End‐Use/Ownership3. Import Bill of Lading/AWB4. Import Invoice/Packing List




Documents

Recommending

Approval








Office




5. Certificate of Public Convenience (CPC)

12. Sale, Importation or leaseof passenger or cargovessels& aircraft, includingengine, equipment &spareparts thereof fordomestic or internationaltransport operations


ROLAG

Section 109 (t)of the NIRC




Documents

Recommending

Approval








Office




13. Importations of fuel,goods & supplies by persons

engaged in internationalshipping/air transport operation

Director IV

Undersecretary for

ROLAG

Section 109 (u) of

the NIRC




Documents

Recommending

Approval








Office




5. Franchise


14. Importations of PAGCOR Director III Director IV P.D. 1869




Documents

Recommending

Approval








Office





15. Importations of

Telecommunication

Companies -GLOBE TELECOM, INC.(GMCR)

Director III Director IV R.A. 7229, in

relation to R.A.

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

MABUHAY LANE FILING FEES/CHARGES

PER DPO NO. 54-2000 DATED DECEMBER 13, 2000

VALUE OF IMPORTATION FILING FEE

Php 100,000.00 and below Php 200.00 From Php 100,000.00 to Php 400,000.00 400.00 From Php 400,000.00 to Php 700,000.00 600.00 From Php 700,000.00 to Php 1,000,000.00 800.00 From Php 1,000,000.00 1,000.00