Uniform Implementation of Tax Clearance
LTO Memorandum Circular No. 651-05 • Other Rules and Procedures • Land Transportation Office • Oct 4, 2005
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October 4, 2005 LTO MEMORANDUM CIRCULAR NO. 651-05 TO : All Regional Directors, Assistant Regional Directors, Transportation District Officers and Other Employees Concerned This Office SUBJECT : Uniform Implementation of Tax Clearance For purposes of having a uniform implementation of tax clearance nationwide, Land Transportation Franchising and Regulatory Board (LTFRB) issued Memorandum Circular No. 2005-026 dated August 4, 2005 signed by Chairperson Maria Elena H. Bautista on the Deferment and Amendment to Memorandum Circular No. 2005-013, requiring individual operators to provide tax clearance from the BIR upon registration of their units. Attached is a copy of the said memorandum circular for your reference. Since tax clearance is already a requirement of the LTFRB before a public utility vehicle gets a confirmation, there is no need for LTO to require tax clearance. Hence, we just require confirmation from the LTFRB upon registration of PUVs. For your guidance and strict compliance. (SGD.) ANNELI R. LONTOC Assistant Secretary
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