Application for Authority to Release Imported Goods

February 5, 1999 BIR RULING NO. 017-99 14-000-00-017-99 Sterling Tobacco Corporation 306-307 Jose Rizal Street Mandaluyong City Attention: Hari Jadi Mart Jiono VP-Finance Gentlemen : This refers to your letter dated November 11, 1998 stating that you are engaged in the manufacture of cigarettes and as such, imports raw materials from abroad; that your application for Authority To Release Imported Goods (ATRIG) needs to be sworn before a person authorized to administer oaths; and that you believe that your application for ATRIG may be rightfully sworn to before any BIR official authorized to administer oaths under Section 14 of the Tax Code of 1997; hence, this request to confirm your opinion. In reply, please be informed that Section 14 of the Tax Code of 1997, provides, viz: "SEC. 14. Authority of Officers to Administer Oaths and Take Testimony . The Commissioner, Deputy Commissioners, Service Chiefs, Assistant Service Chiefs, Revenue Regional Directors, Assistant Revenue Regional Directors, Chiefs and Assistant Chiefs of Divisions, Revenue District Officers, special deputies of the Commissioner, internal revenue officers and any other employee of the Bureau thereunto especially deputized by the Commissioner shall have the power to administer oaths and to take testimony in any official matter or investigation conducted by them regarding matters within the jurisdiction of the Bureau." The phrase "shall have the power to administer oaths" includes the power to certify that a document was executed, sworn to or acknowledged before a competent officer. A "JURAT" is that part of an affidavit where the officer certifies that the same was "sworn" to before him. Accordingly, it is the opinion of this Office that all BIR Forms containing a "JURAT", e.g., ATRIG, Manufacturer's Declaration, can be subscribed and sworn to before any of the BIR officers authorized to administer oaths under the aforecited Section of the Tax Code. LexLib Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue