DOF Revenue Office Operations Manual

2018 DOF REVENUE OFFICE OPERATIONS MANUAL I. Introduction on the Manual Objective The Operations Manual is designed to provide the Users the information in processing and filing tax exemption claims including the applicable laws, rules, and regulations relating to the tax claims. HTcADC About the Revenue Office Operations Manual The 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. Scope The 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 DOF Citizen'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 their best judgment taking into consideration existing rules and regulations. Authority to Use the Operations Manual The Operations Manual is essentially an enhanced form of DOF Citizen's Charter with preferential focus on Revenue Office and the frontline service it provides, which is, grant of tax exemption. It is one of the Offices in the Department 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 personnel comprising 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 its operations beginning with the Revenue Office. Said effort will further expedite processing of documents relating to tax exemption and will lessen complaints arising from confusion both on the part of employees and clientele. II. Definition of Terms and Acronyms Definition of Terms 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. CAIHTE 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. Acronyms 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 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 aScITE 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 III. General Information About DOF 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. The Department envisions that the effective and efficient pursuit of the critical tasks under its wings revenue generation, resource mobilization, debt management and financial market development shall provide the solid foundation 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 its importance. Founded on 24 April 1897 by the Philippine Revolutionary Government, the DOF has undergone various structural and functional overhauls, but has nonetheless remained a key department. At present, the critical tasks of revenue generation, resource mobilization and fiscal management rest on the shoulder of the Department of Finance. The government must provide the citizenry with infrastructure, education, health and other basic services; and the DOF 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. DETACa 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. Mission Our economy must be one of the most dynamic and active in the world, globally competitive and onward looking. The DOF shall take the lead in providing a solid foundation for the achievement of this objective, by building 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. Mandate Under 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; HEITAD 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. 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 DOF Organizational Structure Below 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. Overview of Revenue Operations The Revenue Office is responsible for processing of applications for exemption from payment of duties or taxes on importations 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. Mission Statement and Mandates The Revenue Office is one of the major frontline of the Department tasked to conduct careful review and monitoring of tax and duty exemptions granted to various sectors by the government in order to prevent excessive leakage of government 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 and taxes based on the Tariff and Customs Code, as amended; aDSIHc Internal Revenue Division (IRD) on the other hand, is responsible for the applications of tax exemption under the following laws: the Constitution; the Internal Revenue Code, as amended; International Agreements and Commitments; and other Special Laws; and Research and Monitoring Division (RMD) serves as clearing house of the Revenue Office regarding information involving internal revenue, customs and tariff matters. Mabuhay Lane was established to expeditiously process application for tax exemption on imported articles by certain sectors and guarantees the release of exemption documents within twenty four (24) hours. Functional Statement Within 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 the Bureau 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 the supervising Undersecretary prior to submission to the Secretary, and for this purposes, shall be provided with copies of such draft issuances by the appropriate group undertaking the substantive drafting and/or evaluation of such issuances at an earlier enough stage, so as to enable the supervising Undersecretary to review the legal aspects in sufficient time; provided, however, that such primary responsibility shall not preclude the other Groups and their subordinate units from processing or initially utilizing their own legal expertise; Renders advice and assistance to the Secretary and the Undersecretary on matters involving administration of internal revenue and customs and tariff operations; Administers, recommends and monitors requests for, and grants of tax exemption to ensure strict compliance with the conditions imposed thereon, in accordance with tax exemption laws, rules and regulations, including international agreements/commitments with tax implications; ATICcS Provides advice on existing tax exemption laws and regulations to determine the advisability of their continued existence, amendment or repeal as the case may be; and Perform such other appropriate functions as may be assigned by the Secretary or by the supervising Undersecretary. Revenue Office Organizational Structure V. Operational Control and Supervision Tax Exemption As a general rule, importations into the Philippines are subject to customs duties and taxes unless there is a specific legal basis 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 the imposition 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 to value-added tax equivalent to twelve percent (12%) based on the total value used by the Bureau of Customs in determining tariff and customs duties, plus customs duties, excise taxes, if any, and other charges, such tax to be paid by 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 revenue tax on such importation. The tax due on such importation shall constitute a lien on the goods superior to all charges or liens on the goods, irrespective of the possessor thereof. 2) Section 109 of RA 9337, as amended. Exempt Transactions. (1) Subject to the provisions of subsection (2) hereof, the following 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 generally used as, or yielding or producing foods for human consumption; and breeding stock and genetic materials therefore. ETHIDa (B) Sale or importation of fertilizers; seeds, seedlings and fingerlings; fish, prawn, livestock and poultry feeds, including ingredients, whether locally produced or imported, used in the manufacture of finished feeds (except specialty feeds for race 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 and nonresident citizens coming to resettle in the Philippines: Provided, That such goods are exempt from customs duties under the Tariff and Customs Code of the Philippines; (D) Importation of professional instruments and implements, wearing apparel, domestic animals, and personal household effects (except any vehicle, vessel, aircraft, machinery, other goods for use in the manufacture and merchandise of any kind in commercial quantity) belonging to persons coming to settle in the Philippines, for their own use and not for sale, barter or exchange, accompanying such persons, or arriving within ninety (90) days before or after their arrival, upon the production of evidence satisfactory to the Commissioner, that such persons are actually coming to settle in the Philippines and 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 special laws, except those under Presidential Decree No. 529; (L) Sales by agricultural cooperatives duly registered with the Cooperative Development Authority to their members as well as sale of their produce, whether in its original state or processed form, to non-members; their importation of direct farm inputs, machineries and equipment, including spare parts thereof, to be used directly and exclusively in the production and/or processing of their produce; (R) Sale, importation, printing or publication of books and any newspaper, magazine, review or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of paid advertisements; TIADCc (T) Sale, importation or lease of passenger or cargo vessels and aircraft, including engine, equipment and spare parts thereof for domestic or international transport operations; (U) Importation of fuel, goods and supplies by persons engaged in international shipping or air transport operations. 3) 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 import duties upon compliance with the formalities prescribed in, or with, the regulations which shall be promulgated by the Commissioner 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 other charges which would have been due and payable at the time of entry if the article had been entered without the benefit of this section, shall be subject to forfeiture and the importation shall constitute a fraudulent practice against customs 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 the preceding proviso , without prejudice to the payment of duties, taxes and other charges: Provided, finally, That the President may upon recommendation of the Secretary of Finance, suspend, disallow or completely withdraw, in whole 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 by fishing 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 the repair, processing or reconditioning; cSEDTC e. Medals, badges, cups and other small articles bestowed as trophies or prizes, or those received or accepted as honorary distinction; 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 and similar effects accompanying travelers, or tourists, or arriving within a reasonable time before and after their arrival in the Philippines, which are necessary and appropriate for the wear and use of such persons according to the nature of the journey, their comfort and convenience: g-1. Personal and household effects and vehicles belonging to foreign consultants and experts hired by, and/or rendering service to, the government, and their staff or personnel and families, accompanying them or arriving within a reasonable time 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. i. Articles used exclusively for public entertainment, and for display in public expositions, or for exhibition or competition for 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 on location in the Philippines, upon their identification, examination and appraisal and the giving of a bond in an amount equal to one and one-half times the ascertained duties, taxes and other charges thereon, conditioned for exportation thereof or payment of the corresponding duties, taxes and other charges within six (6) months from the date of acceptance of the import entry, unless extended by the Collector of Customs for another six (6) months; 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. As used in this paragraph, the terms "actors" and "artists" include the persons operating the photographic cameras 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; AIDSTE l. Imported articles donated to, or for the account of, any duly registered relief organization, not operated for profit, for free distribution among the needy, upon certification by the Department of Social Services and Development or the Department 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 manufactured cement for export, including corrugated boxes for bananas, mangoes, pineapples and other fresh fruits for export, except other 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 the Philippines, including articles transferred from a bonded warehouse in any collection district to any vessel or aircraft engaged in foreign trade, for use or consumption of the passengers or its crew on board such vessel or aircrafts as sea or air 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; 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; SDAaTC r. Animals (except race horses), and plants for scientific, experimental, propagation, botanical, breeding, zoological and national defense purposes: Provided, That no live trees, shoots, plants, moss, and bulbs, tubers and seeds for propagation purposes 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 or improved 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, whether crude or refined, and such other articles or supplies imported by and for the use of scheduled airlines operating under Congressional 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 use of 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 Philippine exclusively as replacements or for the emergency repair thereof; x. Articles of easy identification exported from the Philippines for repair and subsequently reimported upon proof satisfactory to the Collector of Customs that such articles are not capable of being repaired locally. AaCTcI The provisions of Sec. 105 of Presidential Decree No. 34, dated October 27, 1972, to the contrary notwithstanding any officer or employee of the Department of Foreign Affairs, including any attache, civil or military, or member of his staff assigned to a Philippine diplomatic mission abroad by his Department or any similar officer or employee assigned to a Philippine consular office abroad, or any personnel of the Reparations Mission in Tokyo or AFP military personnel detailed with SEATO or any AFP military personnel accorded assimilated diplomatic rank on duty abroad who is returning from a regular assignment abroad, for reassignment to his Home office, or who dies, resigns, or is retired from the service, after the approval of this Decree, shall be exempt from the payment of all duties and taxes on his personal and household effects, including one motor car which must have been ordered or purchased prior to the receipt by the mission or consulate of his order of recall, and which must be registered in his name: Provided, however, That this exemption shall apply only to the value of the motor car and to aggregate assessed value of said personal and household effects the latter not to exceed thirty per centum (30%) of the total amount received by such officer or employee in salary and allowances during his latest assignment abroad but not to exceed four years; And Provided, finally, That the officer or employee concerned must have served abroad for not less than two years. The provisions of general and special laws, including those granting franchises, to the contrary notwithstanding, there shall be 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 Supervision The 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). Levels of Approval Authority 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. acEHCD 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. Constitution 2. Sec. 105 (g-1) TCCP 3. Sec. 105 (h) TCCP/Sec. 109 (d) NIRC 4. EO 226/EO 70/RA 9513/RA 8479 5. UNESCO Florence Agreement 6. Sec. 109 (r) NIRC 7. PD 972/PD 87/RA 9513/RA 7156 8. EO 1037 9. RA 7157 10. Payment of Duties/Taxes on exempt imported vehicles Customs and Tariff Division: 1. PD 1869 1. Sec. 105 (d) TCCP 2. RA 7229/RA 7925 2. Sec. 105 (e) T CC P 3. Sec. 105 (i) T CC P 4. Sec. 105 (j) T CC P 5. Sec. 105 (q) T CC P 6. Sec. 105 (r) T CC P/Sec. 109 (a) NIRC 7. Sec. 105 (t) T CC P 9. Sec. 105 (w) T CC P 10. Sec. 105 (x) T CC P 11. Sec. 109 (a) NIRC 12. Sec. 109 (t) NIRC 13. Sec. 109 (u) NIRC Internal Revenue Division 1. PD 269 1. RA 7686 2. PD 292 2. RA 9511 3. PD 538/PD 1491 3. Sec. 105 (l) TCCP 4. PD 1362 4. Sec. 105 (last par.) TCCP 5. RA 6847 6. RA 7160 7. RA 7306 8. RA 7354 9. RA 7459 10. RA 7653 11. RA 7277 12. RA 7884 13. RA 8291 14. RA 8292 15. RA 9369 16. RA 9497 17. RA 9500 18. RA 9520 19. RA 10072 20. Automatic Appropriation under the General Appropriations Act 21. Sec. 105 (k) TCCP/Sec. 109 (k) NIRC 22. Bilateral/International Agreements with duty/tax exemption provisions 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). EcTCAD 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 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: SDHTEC 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. 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 Specialist 9 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 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, RO Director's Office 3 Payment of the corresponding fee 10-15 minutes Cashier 4 Receiving/recording of the application/request thru TES 10-15 minutes Records Officer (CRMD) 5 Receiving/recording of the application/request 10-15 minutes Administrative Aide, RO Director's Office 6 Assigning of the application/request to the respective Division 10-15 minutes Director IV, RO 7 Receive/Evaluate/Process/Prepare the reply or endorsement to BOC/BIR or other Government Agency 1 hour Action Officer 8 Review/Signing of reply or endorsement for duty/tax exemption Within the day Director IV, RO 9 Review/Signing of reply or endorsement for duty/tax exemption (for educational institutions) Undersecretary, ROLAG 10 Releasing of signed Certificate of Tax/duty exemption to CRMD 10-15 minutes Administrative Aide, RO Director's Office 11 Releasing of signed Certificate of Tax/duty exemption to CRMD/Office of Usec. for ROLAG (for educational institutions) 10-15 minutes Administrative Aide, ROLAG Flowcharts A. Process Flow B. TES Workflow <img alt="" data-cke-saved-src="/ckeditor_assets/pictures/content_xmanual_9.png" src="/ckeditor_assets/pictures/content_xmanual_9.png" width="50%" style="img-responsive { width: 100%; height: auto; } " "=""> VII. Control of Records and Documents One of the major mandates of the Central Records Management Division (CRMD) of the Central Administration Office (CAO) is to act as official depository of all records, documents and other official papers of the Department as well as to take charge in the receipt, assignment and distribution of communications and other papers for action or otherwise and keep control thereof. HSAcaE Moreover, CRMD is likewise identified as one of the front-line offices in this Department in compliance with the provisions of RA No. 9485 otherwise known as the "Anti-Red Tape Act of 2007" and the Implementing Rules and Regulations (IRR) adopted by the Civil Service Commission (CSC) through its Resolution No. 081471 dated 24 July 2008. This Division offers front-line services both for internal and external clients concerning records management. Receipt and Release of Request for Tax Exemption The 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 additional requirement, applications under Mabuhay Lane must be accompanied by a photocopy of official receipt as proof of payment of filing fee. Each application is assigned a system-generated trace number which is later converted into TES number once it is acted upon. The CRMD assigned staff shall indicate in the lower portion of the Checklist of Requirements Form the trace number, receive and release date of applications filed under Mabuhay and Revenue Express Lanes. A follow-up date, on the other hand, shall be indicated if the application and/or legal basis does not fall under said Lanes. Printed transmittals of all received applications are compiled and the compilation serves as the logbook. Original duplicates of signed transactions and its corresponding supporting documents are retained for a period of five (5) years for safekeeping and later disposed in accordance with the approved DOF Records Disposition Schedule. Considering the volume of requests received daily, dispatch or release of signed indorsements for tax exemptions 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 duly authorized personnel as a true facsimile of the original. Only the Head of CRMD or, in his/her absence, the authorized next-in-rank, can issue a certified true copy of official documents in the custody of the CRMD or a certification of authenticity of original documents or official records on file with CRMD. The certified true copy issued 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 for CTC/Copy Form and identification document as deemed necessary by CRMD before it can be acted upon. CRMD shall not issue to the public a certified true copy of indorsement for tax exemptions unless the requesting party has direct involvement in the subject document, e.g. , claimant, authorized broker/representative, etc. AScHCD Borrowing of Files from CRMD For purposes of control and accountability, only duly assigned Records Officer shall be allowed to have access to records on file. Only the Head of an Office or the next permanent senior staff, upon proper authorization, shall be allowed to borrow files for the use of their Office. The borrower shall accomplish the Request for Previous Records Form. Only the Records Officer or designated CRMD senior staff, in his/her absence, can dispense records and documents for lending. Files may be borrowed for a maximum period of one (1) month. A Records Tracer shall be sent to the borrower for unreturned file after the lapse of one month. After three issuance of Records Tracers and the borrower failed to return the file, a memo shall be sent to the Board of Personnel Inquiry and Review (BOPIR) for appropriate disciplinary action. Records Disposition The final stage of record management is the records disposition wherein a record is either destroyed or permanently retained. As earlier mentioned, all signed indorsements for tax exemption have a retention period of five (5) years in accordance with the approved DOF Records Disposition Schedule. When these documents have reached the prescribed retention period and have outlived its usefulness to the Department, the same shall be disposed in accordance to the rules and regulations of the National Archives of the Philippines (NAP). VIII. Appendices DOF Department Order No. 031-08 November 5, 2008 DOF Department Order No. 022-10 July 23, 2010 Republic of the Philippines DEPARTMENT OF FINANCE Roxas Boulevard Corner Pablo Ocampo, Sr. Street Manila 1004 DEPARTMENT PERSONNEL ORDER NO. 317-2010 01 September 2010 In the exigency of the service, Atty. Carlo A. Carag, Undersecretary for Revenue Operations and Legal Affairs Group, is hereby authorized to sign/approve all papers and action documents from the Revenue Office which are for the signature of the undersigned pursuant to Department Personnel Order No. 22-2010 dated 23 July 2010. HESIcT The authority of Director Thelma A. Mariano under said Order shall continue. Usec. Carag, however, is not precluded from limiting or expanding his authority should he so desires. This Order accordingly revokes or otherwise amends all orders and other issuances inconsistent herewith. This Order shall take effect immediately. (SGD.) CAESAR V. PURISIMA Secretary DEPARTMENT PERSONNEL ORDER NO. 271-2015 9 June 2015 In the exigencies of the service, all papers and action documents from the Revenue Office, this Department, for the signature of the Undersecretary CARLO A. CARAG of the Revenue Operations and Legal Affairs Group pursuant to Department Personnel Order No. 317-2010 dated 1 September 2010, may be signed by: 1. Undersecretary JEREMIAS N. PAUL, JR. when Undersecretary Carag is unable to sign; 2. Assistant Secretary MA. TERESA S. HABITAN is also authorized to sign when Undersecretary Paul is unable to sign the same; and 3. Assistant Secretary DANIELLE MARIE S. RIEZA , when the foregoing officials are unable to sign. This Order accordingly revokes or otherwise amends all orders and other issuances inconsistent herewith. Let a copy of this Order be furnished the Bureau of Customs and the Revenue Office for their proper guidance and strict observance. This Order shall take effect immediately. AcICHD (SGD.) CAESAR V. PURISIMA Secretary Revenue Office-Customs and Tariff Division Revenue Office-Internal Revenue Division Mabuhay Lane Request for Previous Records [PR] Records Tracer Request for CTC/Copy 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 caITAC 6. Original Passport 7. Letter of Application for visa with Department of Justice, Bureau of Immigration or Philippine Economic Zone Authority for PEZA registered form 8. Contract of Employment 9. Tax Identification Number 10. Port of Discharge AREA OF RESPONSIBILITY: REVENUE OFFICE-MABUHAY LANE Description of Reports/ 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 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. Signed Import Bill of Lading/AWB 4. Import Invoice and/or Packing List 5. Authorization Letter 6. Favorable recommendation for conditionally-free from the Head of Government Agency in 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 TAIaHE 10. Original Passport and Approved Visa 11. Tax Identification Number 12. Port of Discharge AREA OF RESPONSIBILITY: REVENUE OFFICE-MABUHAY LANE Description of Reports/ Documents Recommending Approval Approving Authority References 3. Importation of books Action Officer Director IV Section 105 (s) of TCCP, as amended and Section 109 (r) of NIRC 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 4. Import Invoice and Packing List 5. Authorization Letter 6. Certification from National Book Development Board (NBDB) 7. Tax Identification Number 8. Port of Discharge ICHDca AREA OF RESPONSIBILITY: REVENUE OFFICE-MABUHAY LANE Description of Reports/ Documents Recommending Approval Approving Authority References 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 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/Undertaking 3. Signed Import Bill of Lading/AWB 4. Import Invoice and/or Packing List 5. Authorization Letter 6. Original Passport 7. Oath of Allegiance and Identification Certificate 8. Copy of Birth Certificate 9. Tax Identification Number 10. Port of Discharge AREA OF RESPONSIBILITY: REVENUE OFFICE-MABUHAY LANE Description of Reports/ Documents Recommending Approval Approving Authority References 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 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. cDHAES 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/Undertaking 3. Signed Import Bill of Lading/AWB 4. Import Invoice and/or Packing List 5. Authorization Letter 6. Original Passport 7. Birth Certificate 8. Marriage Contract (if married to Filipino) 9. Tax Identification Number 10. Port of Discharge AREA OF RESPONSIBILITY: REVENUE OFFICE-MABUHAY LANE Description of Reports/ Documents Recommending Approval Approving Authority References 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 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. TCAScE Documentary requirements: 1. Letter request addressed to the Secretary of Finance, attention to Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Signed Import Bill of Lading/AWB 4. Import Invoice and/or Packing List 5. Authorization Letter 6. Proof of residency/employment abroad for Filipino returning residents (if applicable) 7. Original Passport 8. Tax Identification Number 9. Port of Discharge AREA OF RESPONSIBILITY: REVENUE OFFICE-MABUHAY LANE Description of Reports/ Documents Recommending Approval Approving Authority References 7. Importations of capital equipment/spare parts of BOI registered firms Action Officer Director IV EO 226/EO 70/RA 9513/RA 8479 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 under EO 226/EO 70/RA 8479: 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 (Commercial and Proforma ) 5. Authorization Letter ASEcHI 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 Transfer 10. Tax Identification Number 11. Port of Discharge Documentary requirements under RA 9513: 1-11. Same requirements as mentioned above 12. Copy of Certificate of Endorsement on Capital Equipment Importation from DOE AREA OF RESPONSIBILITY: REVENUE OFFICE-MABUHAY LANE Description of Reports/ Documents Recommending Approval Approving Authority References 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 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 to the effect that the shipment consists of magazines and the same are educational in nature 3. Signed Import Bill of Lading/AWB cTDaEH 4. Import Invoice and Packing List 5. Authorization Letter 6. Certificate of Authority 7. Recommendation from UNESCO 8. Tax Identification Number 9. Port of Discharge 10. Certificate of Registration from NBDB (for books only) AREA OF RESPONSIBILITY: REVENUE OFFICE-MABUHAY LANE Description of Reports/ Documents Recommending Approval Approving Authority References 9. Renewal of blanket authority magazines Action Officer Director IV UNESCO Florence Agreement and Section 109 (r) of the NIRC, 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 Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Recommendation from UNESCO 4. Tax Identification Number 5. Port of Discharge AREA OF RESPONSIBILITY: REVENUE OFFICE-MABUHAY LANE Description of Reports/ Documents Recommending Approval Approving Authority References 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 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. ITAaHc 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 Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Signed Import Bill of Lading/AWB 4. Authorization Letter 5. Certificate of Registration from NBDB 6. Tax Identification Number 7. Port of Discharge AREA OF RESPONSIBILITY: REVENUE OFFICE-MABUHAY LANE Description of Reports/ Documents Recommending Approval Approving Authority References 11. Importation of educational, scientific and cultural materials Action Officer Director IV UNESCO Florence Agreement Duty Free 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: cSaATC 1. Letter request addressed to the Secretary of Finance, attention Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Signed Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Authorization Letter 6. Recommendation from UNESCO 7. Tax Identification Number 8. Port of Discharge AREA OF RESPONSIBILITY: REVENUE OFFICE-MABUHAY LANE Description of Reports/ Documents Recommending Approval Approving Authority References 12. Importations of magazines which are VAT free Action Officer Director IV Section 109 (r) of the NIRC, 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 Director IV, Revenue Office 2. Affidavit to the effect that the shipment consists of magazines and the same are educational in nature 3. Signed Import Bill of Lading/AWB 4. Import Invoice and Packing List 5. Authorization Letter 6. Tax Identification Number 7. Port of Discharge CHTAIc AREA OF RESPONSIBILITY: REVENUE OFFICE-MABUHAY LANE Description of Reports/ Documents Recommending Approval Approving Authority References 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 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. Affidavit of End-Use/Undertaking 2. Signed Import Bill of Lading/AWB 3. Import Invoice and Packing List 4. Authorization Letter 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 8. Tax Identification Number 9. Port of Discharge AREA OF RESPONSIBILITY: REVENUE OFFICE-MABUHAY LANE Description of Reports/ Documents Recommending Approval Approving Authority References 14. Importations of household goods and personal effects of participants under Philippine Retirement Authority Action Officer Director IV Executive Order No. 1037 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. cHDAIS 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. Affidavit of End-Use/Ownership 2. Signed Import Bill of Lading/AWB 3. Import Invoice and Packing List 4. Authorization Letter 5. Favorable Recommendation from PRA 6. Original Passport/Photocopy authenticated from PRA 7. Tax Identification Number 8. Port of Discharge AREA OF RESPONSIBILITY: REVENUE OFFICE-MABUHAY LANE Description of Reports/ Documents Recommending Approval Approving Authority References 15. Importations of household goods and personal effects and vehicle of returning DFA employees and attaches Action Officer Director IV RA 7157 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: EATCcI 1. Affidavit of End-Use/Ownership 2. Signed Import AWB/BL 3. Import Invoice and Packing List 4. Authorization Letter 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) 12. Tax Identification Number 13. Port of Discharge AREA OF RESPONSIBILITY: REVENUE OFFICE-MABUHAY LANE Description of Reports/ Documents Recommending Approval Approving Authority References 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 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: ISHCcT 1. Affidavit of End-Use/Ownership 2. Import Bill of Lading/AWB/Postal Registry 3. Import Invoice and Packing List 4. Authorization Letter 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 12. Tax Identification Number 13. Port of Discharge AREA OF RESPONSIBILITY: REVENUE OFFICE-MABUHAY LANE Description of Reports/ Documents Recommending Approval Approving Authority References 17. Payment of duties and taxes of previously released tax and duty-free motor vehicles Action Officer Director IV - 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 Director IV, Revenue Office to pay the duties and taxes 2. Affidavit of End-Use/Ownership 3. Note Verbale from DFA DHITCc 4. Deed of sale (if not voluntary payment) 5. OR/CR of the vehicle Area of Responsibility: Revenue Office-Internal Revenue Division AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 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 Management Controls: All applicants/requests for exemption shall as far as practicable be acted upon within five (5) 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 Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Certification that the imported articles are not locally available, and of international standard 6. Deed of Donation and Acceptance (for donation only) AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 2. Donations/shipments endorsed by NEDA for duty exemption Director IV Undersecretary for ROG Last paragraph of Sec. 105 of the TCCP as amended Management Controls: All applicants/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: CAacTH 1. Endorsement for duty-exemption from NEDA 2. Import Bill of Lading/AWB 3. Import Invoice/Packing List 4. Authenticated Deed of Donation and Acceptance (for donations) AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 3. Diplomatic importations Director III Director IV Sec. 105 (k) of TCCP and Sec. 109 (k) of NIRC, both as amended Management Controls: All applicants/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. Import Bill of Lading/AWB 2. Import Invoice/Packing List 3. Note Verbale from the Embassy 4. Favorable recommendation from DFA AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 4. National Dairy Authority Director III Director IV Sec. 18 of RA 7884 (National Dairy Development Act) Management Controls: All applicants/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: cEaSHC 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. BOI Certification that the imported articles/equipment are not locally available in sufficient quantity and comparable quality AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 5. Importations of National Broadcasting Network PTV 4 Director III Director IV Sec. 21 of RA 7306 Management Controls: All applicants/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: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. NTC Clearance 6. BIS Authority AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 6. Importations of APO Director III Director IV Article 6 (b) of APO (MOA between the Philippines and APO) Management Controls: All applicants/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: IAETDc 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Import Bill of Lading/AWB 3. Import Invoice/Packing List AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 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) Management Controls: All applicants/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: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Endorsement from TESDA 6. Certification from DTI-BOI that the imported articles are not locally available AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 8. Importations of Bangko Sentral ng Pilipinas Director III Director IV Section 126 of RA 7653 Management Controls: All applicants/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. CTIEac Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 9. Importations of Broadcasting Corporation Director IV Undersecretary for ROLAG PD 1362 implemented by DOF Order No. 16-78 Management Controls: All applicants/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: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Contract between PIA and the Corporation 6. NTC Import Permit 7. NEDA Certification 8. KBP/PIA/BOC Certification DcHSEa AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 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 Management Controls: All applicants/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: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. DFA recommendation AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 11. Importations of Civil Aviation Authority of the Philippines (CAAP) Director III Director IV Section 1 (a) of RA 9497 Management Controls: All applicants/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: SaCIDT 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. BOI Certification AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 12. Importations of the Commission on Elections Director III Director IV Section 10 of RA 9369 Management Controls: All applicants/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: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 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 Management Controls: All applicants/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: SCaITA 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Import Bill of Lading/AWB 3. Import Invoice/Packing List 4. CDA Certification 5. BOI Certification 6. Articles of Cooperation and By-Laws 7. Latest audited financial statements AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 14. Importations of Electric Cooperatives Director III Director IV Section 39 (A) PD 269 as implemented by DOF-NEA Joint Circular No. 1-97 Management Controls: All applicants/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: Director IV, Revenue Office 2. Import Bill of Lading/AWB 3. Import Invoice/Packing List 4. NEA Certification 5. BOI Certification AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 15. Importations of National Government Agencies Director III Director IV GAA provisions Management Controls: All applicants/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. cHECAS Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 16. Importations of GSIS Director III Director IV Section 39 of RA 8291 Management Controls: All applicants/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: Director IV, Revenue Office 2. Import Bill of Lading/AWB 3. Import Invoice/Packing List 4. Affidavit of End-Use AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 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 Management Controls: All applicants/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. aTHCSE Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. BOI Certification 6. DOST recommendation AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 18. Importations of Local Government Units (LGUs) Director III Director IV Section 382, RA 7160 implemented by DOF Order No. 21-92 Management Controls: All applicants/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: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Resolution from the Provincial/City/Municipal Council 6. BIS Import Authority AHDacC AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 19. Importations under Magna Carta for Disabled Persons Director III Director IV Section 42 (B) RA 7277 Management Controls: All applicants/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: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. DSWD/National Commission for Disabled Person recommendation 6. Authenticated Deed of Donation/Deed of Acceptance (duly notarized) AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 20. Importations of National Grid Corporation of the Philippines Director III Director IV Section 9 RA 9511 Management Controls: All applicants/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: cAaDHT 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Pictures/Technical Descriptions AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 21.Importations of Philippine Postal Corporation Director III Director IV Section 14 RA 7354 (Postal Service Act of 1992) Management Controls: All applicants/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: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 22. Importations of Philippine Red Cross Director III Director IV RA 10072 Management Controls: All applicants/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: IDSEAH 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 23. Importations of Philippine Veterans Investment Development Corporation (PHIVIDEC) Locators Director III Director IV Section 8, PD 538 as amended by PD 1491 Management Controls: All applicants/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: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. PHIVIDEC Certification AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 24. Importations for donations to relief organizations/foundations endorsed by DSWD Director IV Undersecretary for ROLAG Section 150 (L) of the TCCP, as amended Management Controls: All applicants/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: HCaDIS 1. DSWD Recommendation 2. Import Bill of Lading/AWB 3. Import Invoice/Packing List 4. Authenticated Deed of Donation/Deed of Acceptance (duly notarized) 5. DSWD Registration Certificate 6. Distribution Plan AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 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 Management Controls: All applicants/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: Director IV, Revenue Office 2. Affidavit of End-Use 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 26. Importations of State Universities Director III Director IV Section 4 (f) RA 8292 Management Controls: All applicants/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. aCIHcD Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Resolution from the Board of Regents AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 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 Management Controls: All applicants/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: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 28. Importations of US Airlines Director III Director IV RP-US Air Transport Agreement Management Controls: All applicants/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. AHCETa Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 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 Management Controls: All applicants/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: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. DFA Recommendation AREA OF RESPONSIBILITY: RO-INTERNAL REVENUE DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 30. Importations of International Rice Research Institute (IRRI) Director III Director IV RA 2707, as amended by PD 1620 Management Controls: All applicants/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. cHaCAS Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List Area of Responsibility: Revenue Office-Customs and Tariff Division AREA OF RESPONSIBILITY: RO-CUSTOMS AND TARIFF DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 1. Importations of Articles into the Philippines for Repair/Processing/ Reconditioning to be re-exported upon completion Director IV Undersecretary for ROLAG Section 105 (d) of the TCCP, as amended Management Controls: All applicants/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: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List Export Documents: 5. Export Bill of Lading/AWB (Rider if consolidated) 6. Export Invoice/Packing List 7. Export Declaration ScHADI 8. Contract/Agreement (for re-work/repair/processing/reconditioning) AREA OF RESPONSIBILITY: RO-CUSTOMS AND TARIFF DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 2. Importations of medals/badges, cups & other small articles bestowed as trophies or prizes for honorary distinction Director IV Undersecretary for ROLAG Section 105 (e) of the TCCP, as amended Management Controls: All applicants/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: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List AREA OF RESPONSIBILITY: RO-CUSTOMS AND TARIFF DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 3. Importations exclusively for public entertainment/ display/exhibition or competition for prizes, & devices for projecting pictures & parts & appurtenances thereof Director IV Undersecretary for ROLAG Section 105 (i) of the TCCP, as amended Management Controls: All applicants/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: DACcIH 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Brochure 6. Certification from Organizer as to Venue & Date 7. Authorization Letter AREA OF RESPONSIBILITY: REVENUE OFFICE-CUSTOMS AND TARIFF DIVISION Description of Documents Recommending Approval Approving Authority References 4. Articles brought by foreign film producers directly and exclusively used for making or recording motion 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 Director IV Undersecretary for ROLAG 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 Director IV Undersecretary for ROLAG 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: aICcHA 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 4. Import Invoice/Packing List 5. Brochure AREA OF RESPONSIBILITY: RO-CUSTOMS AND TARIFF DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 5. Samples of the kind, in such quantity 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 Director IV Undersecretary for ROLAG Section 105 (q) of the TCCP, as amended 1. Samples of the kind in such quantity and dimension or construction as to render them unusable or no appreciable commercial value 2. Models not adopted for practical use 3. Samples of medicine Director IV Undersecretary for ROLAG Section 105 (q-1) Commercial Samples Director IV Undersecretary for ROLAG Section 105 (q-2) 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: HSCATc 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 4. Import Invoice/Packing List 5. Certification as to venue and date 6. Brochure AREA OF RESPONSIBILITY: REVENUE OFFICE-CUSTOMS AND TARIFF DIVISION Description of Documents Recommending Approval Approving Authority References 6. Animals (except race horses), and plants for scientific, experimental, propagation, botanical, breeding, zoological and national defense purposes Director IV Undersecretary for ROLAG 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 Director IV Undersecretary for ROLAG Section 109 (A) NIRC 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. EHaASD 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 4. Import Invoice/Packing List AREA OF RESPONSIBILITY: RO-CUSTOMS AND TARIFF DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 7. Philippine articles previously exported from the Philippines Director IV Undersecretary for ROLAG Section 105 (t) of the TCCP, as amended Management Controls: All applicants/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: IDTSEH 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List Export Documents: 5. Export Bill of Lading/AWB (Rider if consolidated) 6. Export Invoice/Packing List 7. Export Declaration 8. Certification/Letter from Abroad 9. OSS Certification of Non-Availment of Duty Drawback 10. Certification of Inspection/Identification or country of origin AREA OF RESPONSIBILITY: REVENUE OFFICE-CUSTOMS AND TARIFF DIVISION Description of Documents Recommending Approval Approving Authority References 1 Aircraft, 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 Director IV Undersecretary for ROLAG 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 Director IV Undersecretary for ROLAG 1 Section 109 (t) NIRC Importation of fuel, goods and supplies by persons engaged in international shipping or air transport operations Director IV Undersecretary for ROLAG 1 Section 109 (u) NIRC 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. DaIAcC 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 4. Import Invoice/Packing List 5. Civil Aviation Authority of the Philippines (CAAP) Certification of local non-availability for aircraft importation pursuant to Sec. 105 (u) of the TCCP AREA OF RESPONSIBILITY: RO-CUSTOMS AND TARIFF DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 9. n 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 Management Controls: All applicants/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. SICDAa Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Copy of Certificate of Foreign Registry 6. Endorsement/Recommendation from MARINA AREA OF RESPONSIBILITY: RO-CUSTOMS AND TARIFF DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 10. Importations of articles of 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 Director IV Undersecretary for ROLAG Section 105 (x) of the TCCP, as amended Management Controls: All applicants/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. TAacHE Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List Export Documents: 5. Export Bill of Lading/AWB 6. Export Invoice/Packing List 7. Export Declaration 8. Certificate of Identification/Inspection Import Documents: (Original Importation) 9. Import Bill of Lading/AWB 10. Import Invoice/Packing List 11. Import Entry Declaration 12. Bureau of Customs Official Receipt (BCOR) DHIcET AREA OF RESPONSIBILITY: REVENUE OFFICE-CUSTOMS AND TARIFF DIVISION Description of Documents Recommending Approval Approving Authority References 11. Sale or importation of agricultural 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 Director IV Undersecretary for ROLAG Section 109 (A) National Internal Revenue Code (NIRC) 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 Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List AREA OF RESPONSIBILITY: RO-CUSTOMS AND TARIFF DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 12. Sale, Importation or lease of passenger or cargo vessels & aircraft, including engine, equipment & spareparts thereof for domestic or international transport operations Director IV Undersecretary for ROLAG Section 109 (t) of the NIRC Management Controls: All applicants/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: HDICSa 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Certificate of Public Convenience (CPC) AREA OF RESPONSIBILITY: RO-CUSTOMS AND TARIFF DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 13. Importations of fuel, goods & supplies by persons engaged in international shipping/air transport operation Director IV Undersecretary for ROLAG Section 109 (u) of the NIRC Management Controls: All applicants/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: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List AREA OF RESPONSIBILITY: RO-CUSTOMS AND TARIFF DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 14. Importations of PAGCOR Director III Director IV P.D. 1869 Management Controls: All applicants/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. HcDSaT Documentary requirements: 1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Franchise 6. Authorization Letter AREA OF RESPONSIBILITY: RO-CUSTOMS AND TARIFF DIVISION Description of Reports/ Documents Recommending Approval Approving Authority References 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 this Dept. dtd. 3/10/94 Management Controls: All applicants/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: Director IV, Revenue Office 2. Affidavit of End-Use/Ownership 3. Import Bill of Lading/AWB 4. Import Invoice/Packing List 5. Authorization Letter IDaEHC MABUHAY LANE FILING FEES/CHARGES PER DPO NO. 54-2000 DATED DECEMBER 13, 2000 VALUE OF IMPORTATION FILING FEE Php100,000.00 and below Php200.00 From Php100,000.00 to Php400,000.00 400.00 From Php400,000.00 to Php700,000.00 600.00 From Php700,000.00 to Php1,000,000.00 800.00 From Php1,000,000.00 1,000.00 Footnotes 1. Airline with Congressional franchise. n Note from the Publisher: Copied verbatim from the official copy. Missing Item No. 8.