BIR Ruling [DA-153-96]
BIR Ruling [DA-153-96] • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Apr 29, 1996
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April 29, 1996 BIR RULING [DA-153-96] MEMORANDUM FOR : Deputy Commissioner Beethoven L. Rualo Relative to the proposed Revenue Memorandum Order prescribing uniform procedures in processing Application for Authority to Release Imported Goods (ATRIG) for VAT and excise tax purposes, we respectfully submit the following observations: 1. Proposed Guideline II.5 stating: "5. Application for ATRIG requiring legal resolution on the taxability or exemptions for VAT purposes shall referred to the Legal Division for appropriate disposition." should be qualified accordingly in the light of Paragraphs III.D 3 and 4 of Revenue Administrative Order No. 10-95 dated October 10, 1995 which provides that the Regional Legal Division shall "issue clearances and/or legal clarifications based on established precedents" and "Elevate to the National Office cases for rulings or opinions which involve national policies or where there are no established precedents. " 2. The proposed Order will supersede the functions of the present one-stop processing center in the Department of Finance and the one created under RSO 126-95. Is that the intention? If not, it is recommended that their respective functions be delineated. aECTcA (SGD.) ALICIA P. CLEMENO Assistant Commissioner Legal Service
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