Amending Section VI of RR No. 2-2016 by Extending the Deadline until April 30, 2016 for the BIR to Issue ATRIGs for Imported Automobiles Already Released from Customs Custody

April 5, 2016 REVENUE REGULATIONS NO. 04-16 SUBJECT : Amending Section VI of Revenue Regulations (RR) No. 2-2016 (dated March 4, 2016) by Extending the Deadline until April 30, 2016 for the BIR to Issue Authority to Release Imported Goods (ATRIGs) for Imported Automobiles Already Released from Customs Custody TO : All Internal Revenue Officers and Others Concerned SECTION 1. Amendment. Section VI of RR No. 2-2016 is hereby amended to read as follows: "VI. Issuance of ATRIG for imported automobiles already released from customs custody. . . ., imported automobiles that were released from customs custody may still be issued ATRIGs until April 30, 2016 ; . . . . Consequently, all imported automobiles found to have been released from customs custody after April 30, 2016 without the required ATRIG shall be subject to seizure pursuant to Sections 172, 263 and 268[C] of the NIRC, as amended." SECTION 2. Repealing/Amendatory Clause; Effectivity . All other issuances inconsistent herewith are hereby repealed or modified accordingly. This Revenue Regulation shall take effect immediately. (SGD.) CESAR V. PURISIMA Secretary of Finance Recommending Approval: (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue Published in Manila Bulletin on April 7, 2016.