Authorizing the Grant and Release of Fringe Benefit to the Justices, Officials and Personnel of th SC, PET, CA, Sandiganbayan and CTA

February 1, 2010 CUSTOMS SPECIAL ORDER NO. 005-10 SUBJECT : Clearance of ATRIG and AIVECR and Processing/Approval/Issuance/Utilization of Tax Credit Certificates with Authority to Issue VAT/Excise Credit/Refund In exigency of the service and to enable the Office of the Commissioner to closely monitor and safeguard the payment and refund of Excise Taxes and Value Added Taxes pursuant to the April 08, 1988 Agreement executed between the Bureau of Customs and the Bureau of Internal Revenue, ALL "Authorities to Release Imported Goods" (ATRIG) and "Authority to Issue VAT/Excise Credit/Refund" (AIVECR) shall be subject to the Clearance of the Office of the Commissioner. The authority to sign, grant and approve all applications for issuance and utilization of Tax Credit Certificates with "Authority to Issue VAT/Excise Credit/Refund" issued by the Commissioner of Internal Revenue is hereby and under these premises reverted and henceforth exclusively vested in the Commissioner of Customs specifically but not limited to the following: 1) Clearance of ALL ATRIG and AIVECR issued by the Commissioner of Internal Revenue; 2) Processing/Grant/Approval/Issuance of Tax Credit Certificates with "Authority to Issue VAT/Excise Credit/Refund" issued by the Commissioner of Internal Revenue regardless of amount; 3) Processing/Grant/Approval/Clearance/Application/Utilization of Tax Credit Certificates with "Authority to Issue VAT/Excise Credit/Refund" issued by the Commissioner of Internal Revenue regardless of amount; 4) Grant/Approval/Issuance of Tax Debit Memos (TDMs) for Tax Credit Certificates falling under the preceding Section Numbers 2 and 3 above; 5) Approval/Filing of cases or any proceedings relative to irregularities covered in this Order. CaHAcT In addition to their current functions, the following Customs personnel shall assist the Commissioner of Customs in the execution and implementation of the purposes of this Order; 1) Atty. Alexander B. Arcilla, Collector V 2) Emerito del Castillo, Accountant III 3) Ronald Gabriel T. Reyes, RO I The above named Customs personnel are hereby authorized to receive and process applications for clearance of ATRIG and AIVECR as well as issuance and utilization of TCCs covered in this Order including but not limited to the approval of recommendations, resolutions, clearances, memos and all other documents relative thereto for submission to the Commissioner of Customs. All Orders and issuances contrary to and/or inconsistent with this Order are deemed modified and repealed accordingly. This Customs Special Order shall take effect immediately unless sooner cancelled and revoked by the Commissioner of Customs. For compliance. (SGD.) NAPOLEON L. MORALES Commissioner