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REVENUE
Objective
OFFICE
OPERATIONS
MANUAL
REVENUE OFFICE
OPERATIONS MANUAL
TABLE OF CONTENTS
I
Objective II III
Introduction on the Definition of Terms and General Information
Manual Acronyms about DOF
IV V VI
Organization and Operational Control and Operating Procedures
Responsibilities - Supervision
Revenue Office
VII VIII
Control of Records and Appendices
Documents
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, an d regulations relating to the tax claims.
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.
1 Revenue Operations Manual

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.
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

II. Definition of Terms and Acronyms
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
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.
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

III. General Information about DOF
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;
• 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;
• 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;
• 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 the by the supervising
Undersecretary.

Revenue Office Organizational Structure
Director IV
Director III
Customs Internal Research & Mabuhay

and Tariff Revenue Monitoring Lane
Division Division Division

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 RA9337 , 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.
(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;
(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;

Tax Exemption
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
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

Tax Exemption
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;
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.

Tax Exemption
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;
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
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.

Tax Exemption
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.
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/RA8479
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) TCCP
3. Sec.105(i) TCCP
4. Sec.105(j) TCCP
5. Sec.105(q) TCCP
6. Sec.105(r) TCCP/Sec.109(a) NIRC
7. Sec.105(t) TCCP
9. Sec.105(w) TCCP
10. Sec.105(x) TCCP
11. Sec. 109(a) NIRC
12. Sec. 109(t) NIRC
13. Sec. 109(u) NIRC

SIGNATORY
DIRECTOR IV UNDERSECRETARY
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).
• 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:
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/ PROCEDURE/PROCESS DURATION IN-CHARGE

CONSIGNEE
1 File the application/ Checklist of documents 10-15 minutes Officer of the Day (OD)
request
2 Receiving/recording of the 10-15 minutes Records Officer (CRMD)
application/request thru TES
3 Receiving/recording of the 10-15 minutes Administrative Aide, RO
application/request Director’s Office
4 Assigning of the application/request to 10-15 minutes Director IV, RO
the respective Division
5 Receiving/recording of the 10-15 minutes Administrative Aide
application/request by the Division
6 Assigning of the application/request to 10-15 minutes Chief Tax Specialist
the respective Action Officer
7 Receive/Evaluate/Process/Prepare the 1-3 days Action Officer
reply to applicant or endorsement to
BOC/BIR or other Government Agency
8 Review/Affixing of initials 4 hours Chief Tax Specialist
9 Review/Affixing of initials/Signing of the 4 hours Director, RO
Certificate of tax/duty exemption
(regular transaction)
10 Releasing of initialed signed Certificate of 10-15 minutes Administrative Aide, RO
Tax/Duty exemption to Records/Office of Directors’ Office
Usec. ROLAG (for complex transactions)
11 Review/Signing of Certificate of Tax/Duty Undersecretary, ROLAG
exemption
(complex transaction)
12 Releasing of signed reply/Certificate of Administrative Aide, ROLAG
Tax/Duty exemption to Records

Tax Exemption Procedures – Mabuhay Lane Transactions
STEP APPLICANT/ PROCEDURE/PROCESS DURATION IN-CHARGE

CONSIGNEE
1 File the application/ Checklist of documents 10-15 minutes Officer of the Day (OD)
request
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 10-15 minutes Records Officer (CRMD)
application/request thru TES
5 Receiving/recording of the 10-15 minutes Administrative Aide, RO
application/request Director’s Office
6 Assigning of the application/request to 10-15 minutes Director IV, RO
the respective Division
7 Receive/Evaluate/Process/Prepare the 1 hour Action Officer
reply or endorsement to BOC/BIR or other
Government Agency
8 Review/Signing of reply or endorsement Within the day Director IV, RO
for duty/tax exemption
9 Review/Signing of reply or endorsement Undersecretary, ROLAG
for duty/tax exemption (for educational
institutions)
10 Releasing of signed Certificate of Tax/duty 10-15 minutes Administrative Aide, RO
exemption to CRMD Director’s Office
11 Releasing of signed Certificate of Tax/duty 10-15 minutes Administrative Aide, ROLAG
exemption to CRMD/ Office of Usec. for
ROLAG (for educational institutions)

Flowcharts
Flowcharts Start
A. Process Flow
Window 1 The application will be returned to
End
applicant for incomplete documents
Checklist ofdocumentsby OD
Checklist ofDocs
Forcomplete
REGULAR LANE MABUHAY LANE
Window6 - CRMD Window 2

Filing & Encoding of application thru TES Issuance ofOrder of Payment
Director’s Office Window5 - Cash Section

Checklist of
Receiving/Assignmentapplication
of s Payment of corresponding filing fee
Assignment to the respective Window7 - CRMD

Divisions Filing & Encoding of application thru TES
Receiving/Assignment to the Director’s Office

respective AO Receiving/Assignment applications
of
Processing & preparation of Receiving/Assignment to the

respective AO
action/recommendation by AO
Processing & preparation of

Review by Chief Tax
Specialist action/recommendation
Checklist of by AO
Educational
Institutions for
Checklist of by
Approval/Denial the signature of
Review by Director III Undersecretary:
Director IV
follow-up is
indicated in the
checklist
Window 8-CRMD
Approval/Denial by Releasing of Indorsement(within 24 hours)
Director IV
End
Approval/Denial by
Undersecretary
Note:
- Date to follow-up is indicated in the checklist
- Trace number issued by CRMD will be the
Window 8-CRMD reference number when follow -up is made.
Releasing of Indorsement
End

B. TES Workflow:
Revenue Operations Manual







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.
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.

VII. Control of Records and Documents
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

VIII. Appendices

VIII. Appendices

VIII. Appendices

VIII. Appendices

VIII. Appendices

VIII. Appendices

VIII. Appendices
Republic of the Philippines Republic of the Philippines Republic of the Philippines

DEPARTMENT OF FINANCE DEPARTMENT OF FINANCE DEPARTMENT OF FINANCE
Roxas Boulevard Manila Roxas Boulevard Manila Roxas Boulevard Manila
Revenue Office-Customs and Tariff Division Revenue Office-Customs and Tariff Division Revenue Office-Customs and Tariff Division
Date: ____________ Time: ___________ Date: ____________ Time: ___________ Date: ____________ Time: ___________
CONSIGNEE: ________________________________ CONSIGNEE: ________________________________ CONSIGNEE: ________________________________

(ARTCLES BROUGHT INTO THE PHILS. (ARTCLES BROUGHT INTO THE PHILS. (ARTCLES BROUGHT INTO THE PHILS.
FOR REPAIR/PROCESSING/RECONDITIONING) FOR REPAIR/PROCESSING/RECONDITIONING) FOR REPAIR/PROCESSING/RECONDITIONING)
LEGAL BASIS LEGAL BASIS LEGAL BASIS

- Section 105 (d) of TCCP, as amended - Conditionally - Section 105 (d) of TCCP, as amended - Conditionally - Section 105 (d) of TCCP, as amended - Conditionally
free importation (Under Re-export bond) free importation (Under Re-export bond) free importation (Under Re-export bond)
DOCUMENTARY REQUIREMENTS: DOCUMENTARY REQUIREMENTS: DOCUMENTARY REQUIREMENTS:
Letter Request addressed to Sec. Cesar V. Purisima Letter Request addressed to Sec. Cesar V. Purisima Letter Request addressed to Sec. Cesar V. Purisima
Attention to: Dir. Thelma A. Mariano, RO Attention to: Dir. Thelma A. Mariano, RO Attention to: Dir. Thelma A. Mariano, RO
Affidavit of End-Use/Ownership Affidavit of End-Use/Ownership Affidavit of End-Use/Ownership
Import Bill of Lading/AWB Import Bill of Lading/AWB Import Bill of Lading/AWB
Import Invoice/Packing List Import Invoice/Packing List Import Invoice/Packing List
Contract /Agreement (for re-work/repair/etc.) Contract /Agreement (for re-work/repair/etc.) Contract /Agreement (for re-work/repair/etc.)
Export Documents: Export Documents: Export Documents:
Export Bill of Lading/AWB Export Bill of Lading/AWB Export Bill of Lading/AWB
Export Invoice/Packing List Export Invoice/Packing List Export Invoice/Packing List
Export Declaration Export Declaration Export Declaration
REMARKS : ___________________________________ REMARKS : ___________________________________ REMARKS : ___________________________________
______________________________________________ ______________________________________________ ______________________________________________
OFFICER OF THE DAY: __________________________ OFFICER OF THE DAY: __________________________ OFFICER OF THE DAY: __________________________
FOLLOW-UP DATE: _______________________________ FOLLOW-UP DATE: _______________________________ FOLLOW-UP DATE: _______________________________
CONTACT NO.: 5267311 CONTACT NO.: 5267311 CONTACT NO.: 5267311

CONTROL NO.: _________ CONTROL NO.: _________ CONTROL NO.: _________
Records Section Records Section Records Section

TRACE NO.: _________________________ TRACE NO.: _________________________ TRACE NO.: _________________________
(Use this as reference number for follow-up) (Use this as reference number for follow-up) (Use this as reference number for follow-up)

VIII. Appendices
RO Form No. 3 RO Form No. 3 RO Form No. 3

Revenue Office-Internal Revenue Division Revenue Office-Internal Revenue Division Revenue Office-Internal Revenue Division
CONSIGNEE: PHILIPPINE SPORTS COMMISSION CONSIGNEE: PHILIPPINE SPORTS COMMISSION CONSIGNEE: PHILIPPINE SPORTS COMMISSION

- Sec. 19 of RA 6847 (Philippine Sports Commission Act), - Sec. 19 of RA 6847 (Philippine Sports Commission Act), - Sec. 19 of RA 6847 (Philippine Sports Commission Act),
as implemented by DOF-PSC Joint Circular No. 1-90 as implemented by DOF-PSC Joint Circular No. 1-90 as implemented by DOF-PSC Joint Circular No. 1-90

Import Bill of Lading/AWB Import Bill of Lading/AWB Import Bill of Lading/AWB
Import Invoice / Packing List Import Invoice / Packing List Import Invoice / Packing List
Certification from the Commission that the imported Certification from the Commission that the imported Certification from the Commission that the imported
articles are of international standard, among others articles are of international standard, among others articles are of international standard, among others
Certification from DTI-BOI that the imported articles Certification from DTI-BOI that the imported articles Certification from DTI-BOI that the imported articles
are not locally available are not locally available are not locally available
In case of donation to the Commission; Deed of In case of donation to the Commission; Deed of In case of donation to the Commission; Deed of
Donation and Deed of Acceptance Donation and Deed of Acceptance Donation and Deed of Acceptance
______________________________________________ ______________________________________________ ______________________________________________
OFFICER OF THE DAY: __________________________ OFFICER OF THE DAY: __________________________ OFFICER OF THE DAY: __________________________


TRACE NO.: _________________________ TRACE NO.: _________________________ TRACE NO.: _________________________
(Revised 09/2013) (Revised 09/2013) (Revised 09/2013)

VIII. Appendices
RO Form No. 1 RO Form No. 1 RO Form No. 1

Mabuhay Lane Mabuhay Lane Mabuhay Lane
CONSIGNEE: ________________________________ CONSIGNEE: ________________________________ CONSIGNEE: ________________________________

(EX-PATRIATE WITHOUT VISA UNDER-BOND) (EX-PATRIATE WITHOUT VISA UNDER-BOND) (EX-PATRIATE WITHOUT VISA UNDER-BOND)

- Section 105(g) of the Tariff and Customs Code, as - Section 105(g) of the Tariff and Customs Code, as - Section 105(g) of the Tariff and Customs Code, as
amended amended amended
Import Bill of Lading/AWB/Postal Registry Import Bill of Lading/AWB/Postal Registry Import Bill of Lading/AWB/Postal Registry
Import Invoice & Packing List Import Invoice & Packing List Import Invoice & Packing List
Authorization Letter Authorization Letter Authorization Letter
Original Passport Original Passport Original Passport
Letter Application for visa w/ Department of Justice, Bureau of Letter Application for visa w/ Department of Justice, Bureau of Letter Application for visa w/ Department of Justice, Bureau of
Immigration or Philippine Economic Zone Authority for PEZA Immigration or Philippine Economic Zone Authority for PEZA Immigration or Philippine Economic Zone Authority for PEZA
registered firm) registered firm) registered firm)
Contract of Employment Contract of Employment Contract of Employment
Employment Certificate Employment Certificate Employment Certificate
TIN No. __________________ Port of Discharge______________ TIN No. __________________ Port of Discharge______________ TIN No. __________________ Port of Discharge______________
______________________________________________ ______________________________________________ ______________________________________________
OFFICER OF THE DAY: _________________________ OFFICER OF THE DAY: _________________________ OFFICER OF THE DAY: _________________________


TRACE NO.: ____________________________ TRACE NO.: ____________________________ TRACE NO.: ____________________________
Receive Date/Time: ____________________ Receive Date/Time: ____________________ Receive Date/Time: ____________________
Release Date/Time: ______________________ Release Date/Time: ______________________ Release Date/Time: ______________________

(Revised 09/2013) (Revised 09/2013) (Revised 09/2013)

VIII. Appendices
Republic of the Philippines

Department of Finance
CENTRAL RECORDS
MANAGEMENT DIVISION
REQUEST FOR PREVIOUS RECORDS [PR]
Date:
Subject/Title:
Note: Borrowed Documents must be returned within five (5) days.
Requested by:
(Signature Over Printed Name)
Noted by:
(Signature Over Printed Name of Supervisor)
Office/Division:
Issued by:
(Records Officer)
Approved by:
RHODORA V. REYES
Chief, CRMD

VIII. Appendices

VIII. Appendices

Area of Responsibility: Revenue Office – Mabuhay Lane
AREA OF RESPONSIBILITY: REVENUE OFFICE – MABUHAY LANE

Description of Reports/ Recommending Approving References
Documents Approval Authority
1. Importation of Action Officer Director IV Sec. 105 (g) of
household goods and the Tariff and
personal effects of ex- Customs Code,
patriates without visa as amended
under-bond
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
6. Original Passport
7. Letter of Application for visa with Department of Justice, Bureau of Immigration or
Philippine Economic Zone Authority for PEZA registered firm
8. Contract of Employment
9. Tax Identification Number
10. Port of Discharge

2. Importations of Action Officer Director IV Sec. 105(g-1) of
household goods and the Tariff and
personal effects of Customs Code,
foreign nationals working as amended
as government
consultants
Office
3. Signed Import Bill of Lading/AWB
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
10. Original Passport and approved Visa
11. Tax identification Number

3. Importation of books Action Officer Director IV Section 105 (s)
of TCCP, as
amended and
Section 109 (r)
of NIRC as
amended
Office
6. Certification from National Book Development Board (NBDB)

4. Importation of Action Officer Director IV Section 105 (h)
household goods and of TCCP, as
personal effects of amended and
Balikbayan with dual Section 109 (d)
citizenship of NIRC as
amended by RA
9337
Office
2. Affidavit of End-Use/Ownership/Undertaking
6. Original passport
7. Oath of Allegiance and Identification Certificate
8. Copy of Birth Certificate

5. Importations of Action Officer Director IV Section 105 (h)
household goods and of TCCP, as
personal effects of amended and
returning residents with Section 109 (d)
13(g), 13 (a) and ex- of NIRC, as
patriates of different visa amended
status
Office
2. Affidavit of End-Use/Ownership/Undertaking
7. Birth Certificate
8. Marriage Contract (if married to Filipino)

6. Importation of Action Officer Director IV Section 105 (f)
household goods and and (f-1) of the
personal effects of OFW TCCP and
returning residents Section 109 ( c)
of the NIRC,
both as
amended
Office
6. Proof of residency/employment abroad for Filipino returning residents (if applicable)

7. Importations of capital Action officer Director IV EO 226/EO 70/
equipment/spare parts RA 9513/
of BOI registered firms RA 8479
 Documentary requirements under EO 226/ EO70/ RA 8479:

Office
3. Import Bill of Lading/AWB /Postal Registry
4. Import Invoice (Commercial and Proforma)
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
Documentary requirements under RA 9513:
1-11. Same requirements as mentioned above
12. Copy of Certificate of Endorsement on Capital Equipment Importation from DOE


8. Importations of books Action Officer Director IV Annex A (i) of
and educational the UNESCO
materials Florence
Agreement and
Section 109 (r)
of the NIRC, as
amended
Office
2. Affidavit to the effect that the shipment consists of magazines and the same are
educational in nature
6. Certificate of Authority
7. Recommendation from UNESCO
10. Certificate of Registration from NBDB (for books only)

9. Renewal of blanket Action Officer Director IV UNESCO
authority – magazines Florence
Agreement and
Section 109 (r)
of the NIRC, as
amended
1. Letter request addressed to the Secretary of Finance, attention Director IV, Revenue
Office

10. Importation of books and Action Officer Director IV Section 105 (s)
other educational of the TCCP
materials and
Section 109 (r)
of the NIRC, as
amended
Office
5. Certificate of Registration from NBDB
6. Tax Identification Number

11. Importation of Action Officer Director IV UNESCO
educational, scientific Florence
and cultural materials Agreement –
Duty Free
Office
4. Import Invoice/Packing List

12. Importations of Action Officer Director IV Section 109 (r)
magazines which are VAT of the NIRC, as
free amended
Office
2. Affidavit to the effect that the shipment consists of magazines and the same are
educational in nature

13. Importations of energy/ Action Officer Director IV PD Nos. 972
petroleum operators and 87 and RA
under contract with the Nos. 9513 and
DOE 7156
1. Affidavit of End-Use/Undertaking
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

14. Importations of Action Officer Director IV Executive Order
household goods and No. 1037
personal effects of
participants under
Philippine Retirement
Authority
5. Favorable Recommendation from PRA
6. Original passport/Photo copy authenticated from PRA

15. Importations of Action Officer Director IV RA 7157
household goods and
personal effects and
vehicle of returning DFA
employees and attaches
2. Signed Import AWB/BL
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)

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
2. Import Bill of Lading/AWB/Postal Registry
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

17. Payment of duties and Action Officer Director IV ----
taxes of previously
released tax and duty-
free motor vehicles
Office to pay the duties and taxes
3. Note Verbale from DFA
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/ Recommending Approving Authority References
Documents Approval
1. Importations of Philippine Director III Director IV Sec. 19 of RA
Sports Commission 6847, as
implemented
by DOF-PSC
Joint Circular
No. 1-90
five (5) hours from submission of complete or supporting documents required under
existing laws and/or relevant rules and regulations.
Office
5. Certification that the imported articles are not locally available, and of international standard
6. Deed of Donation and Acceptance (for donation only)

Documents Approval
2. Donations/shipments Director IV Undersecretary for Last paragraph
endorsed by NEDA for ROG of Sec.105 of the
duty exemption TCCP as amended
five (5) days from submission of complete or supporting documents required under existing
laws and/or relevant rules and regulations.
1. Endorsement for duty-exemption from NEDA
4. Authenticated Deed of Donation and Acceptance (for donations)

Documents Approval
3. Diplomatic importations Director III Director IV Sec. 105(k) of
TCCP and Sec
109 (k) of
NIRC, both as
amended
3. Note Verbale from the Embassy
4. Favorable recommendation from DFA
Department of Finance: Manual of Approvals


Documents Approval
4. National Dairy Authority Director III Director IV Sec. 18 of RA
7884
(National
Dairy
Development
Act)
1. Letter Request addressed to the Secretary of Finance, attention: Director IV, Revenue
Office
5. BOI Certification that the imported articles/equipment are not locally available in
sufficient quantity and comparable quality

Documents Approval
5. Importations of National Director III Director IV Sec. 21 of RA
Broadcasting Network PTV 7306
4
Office
5. NTC Clearance
6. BIS Authority

Documents Approval
6. Importations of APO Director III Director IV Article 6(b) of APO
(MOA between the
Philippines and APO
Office

Documents Approval
7. Importations of Technical Director IV Undersecretary for Section 18 of
Education and Skills ROG RA 7686 (The
Development Authority Dual Training
(TESDA) System Act of
1994, as
amended by
Revenue
Regulations
No. 10-96
Office
5. Endorsement from TESDA
6. Certification from DTI-BOI that the imported articles are not locally available

Documents Approval
8. Importations of Bangko Director III Director IV Section 126 of
Sentral ng Pilipinas RA 7653
Office

Documents Approval
9. Importations of Director IV Undersecretary for PD 1362 –
Broadcasting Corporation ROLAG implemented
by DOF Order
No. 16-78
Office
5. Contract between PIA and the Corporation
6. NTC Import Permit
7. NEDA Certification
8. KBP/PIA/BOC Certification

Documents Approval
10. Importations of ASEAN Director III Director IV Host Country
Center for Biodiversity 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
Office
5. DFA recommendation

Documents Approval
11. Importations of Civil Director III Director IV Section 1(a)
Aviation Authority of the of RA 9497
Philippines (CAAP)
Office
5. BOI Certification

Documents Approval
12. Importations of the Director III Director IV Section 10 of
Commission on Elections RA 9369
Office

Documents Approval
13. Importations of Director III Director IV Section 62 of
Cooperatives under RA 6938, as
Cooperative Code amended by
RA 9520 as
implemented
by DOF-CDA
Joint Circular
No. 1-90
Office
4. CDA Certification
6. Articles of Cooperation and By-Laws
7. Latest audited financial statements

Documents Approval
14. Importations of Electric Director III Director IV Section 39(A)
Cooperatives PD 269 as
implemented
by DOF-NEA
Joint Circular
No. 1-97.
Office
4. NEA Certification

Documents Approval
15. Importations of National Director III Director IV GAA provisions
Government Agencies
Office

Documents Approval
16. Importations of GSIS Director III Director IV Section 39 of
RA 8291
Office
4. Affidavit of End-Use

Documents Approval
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
Office
6. DOST recommendation

Documents Approval
18. Importations of Local Director III Director IV Section 382,
Government Units (LGUs) RA 7160
implemented
by DOF Order
No. 21-92
Office
5. Resolution from the Provincial/City/Municipal Council
6. BIS Import Authority
Department of Finance 68

Documents Approval
19. Importations under Magna Director III Director IV Section 42(B)
Carta for Disabled Persons RA 7277
Office
5. DSWD /National Commission for Disabled Person recommendation
6. Authenticated Deed of Donation/Deed of Acceptance (duly notarized)

Documents Approval
20. Importations of National Director III Director IV Section 9
Grid Corporation of the RA 9511
Philippines
Office
5. Pictures/Technical Descriptions

Documents Approval
21. Importations of Philippine Director III Director IV Section 14
Postal Corporation RA 7354
(Postal
Service Act of
1992)
Office

Documents Approval
22. Importations of Philippine Director III Director IV RA 10072
Red Cross
Office

Documents Approval
23. Importations of Philippine Director III Director IV Section 8, PD
Veterans Investment 538 as
Development Corporation amended by
(PHIVIDEC) Locators PD 1491
aws and/or relevant rules and regulations.
Office
5. PHIVIDEC Certification

Documents Approval
24. Importations for donations Director IV Undersecretary for Section 150 (L)
to relief ROLAG of the TCCP,
organizations/foundations as amended
endorsed by DSWD
five (5) days from submission of complete or supporting documents required under existing l
aws and/or relevant rules and regulations.
1. DSWD Recommendation
4. Authenticated Deed of Donation/Deed of Acceptance (duly notarized)
5. DSWD Registration Certificate
6. Distribution Plan

Documents Approval
25. Importations for Southeast Director III Director IV Section 1, PD
Asian Fisheries 292 in line
Development Center with last
(SEAFDEC) paragraph of
Section 105 of
the TCCP, as
amended and
Section 109(k)
of NIRC as
amended
Office
2. Affidavit of End-Use

Documents Approval
26. Importations of State Director III Director IV Section 4 (f)
Universities RA 8292
Office
5. Resolution from the Board of Regents

Documents Approval
27. Importations of Director III Director IV ICAO &
international airline Section 105
companies (K) of the
TCCP &
Section 109
(K) of the
NIRC, both as
amended
Office

Documents Approval
28. Importations of US Airlines Director III Director IV RP-US Air
Transport
Agreement
Office

Documents Approval
29. Importations of Director III Director IV International
international organizations Agreements &
under international Section 105
agreements (k) of the
TCCP &
Section 109
(k) of the
NIRC, both as
amended
Office
5. DFA Recommendation

Documents Approval
30. Importations of Director III Director IV RA 2707, as
International Rice Research amended by
Institute (IRRI) PD 1620
Office
Area of Responsibility: Revenue Office – Customs and Tariff Division
AREA OF RESPONSIBILITY: RO – CUSTOMS AND TARIFF DIVISION

Documents Approval
1. Importations of Articles Director IV Undersecretary for Section 105(d) of
into the Philippines for ROLAG the TCCP, as
Repair/Processing amended
/Reconditioning to be
re-exported upon
completion
Office
Export Documents:
5. Export Bill of Lading/AWB (Rider if consolidated)
6. Export Invoice/Packing List
7. Export Declaration
8. Contract/Agreement (for re-work/repair/processing/reconditioning)


Documents Approval
2. Importations of Director IV Undersecretary for Section 105(e) of
medals/badges, cups & ROLAG the TCCP, as
other small articles amended
bestowed as trophies or
prizes for honorary distinction
Office


Documents Approval
3. Importations exclusively Director IV Undersecretary for Section 105(i) of
for public entertainment/ ROLAG the TCCP, as
display/exhibition or amended
competition for prizes, &
devices for projecting pictures
& parts & appurtenances thereof
five (5) days from submission of complete or supporting documents required
Office
5. Brochure
6. Certification from Organizer as to Venue & Date
AREA OF RESPONSIBILITY: REVENUE OFFICE – CUSTOMS AND TARIFF DIVISION
Description of Documents Recommending Approving References
Approval Authority
4. Articles brought by foreign Director IV Undersecretary for Section 105 (j) of the

film producers directly and ROLAG TCCP, as amended
exclusively used for
making or recording m
otion picture films on
location in the Philippines.
Articles brought by foreign Director IV Undersecretary for Section 105 (j‐a) of the

film producers directly and ROLAG TCCP, as amended
exclusively used for
making or recording
motion picture films on
location in the Philippines:
Photographic and
cinematographic films, Director IV Undersecretary for Section 105 (j‐b) of the
undeveloped, exposed ROLAG TCCP, as amended
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.
• 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
5. Brochure
Description of Reports/Document Recommending Approving References
Approval Authority
5. Samples of the kind, in such
quantity and of such dimension or
construction as to render them Director IV Undersecretary for Section 105 (q) of the
unsalable or of no appreciable ROLAG TCCP, as amended
commercial value, and upon
previous authorization by the
Secretary of Finance.
1. Samples of the kind in
such quantity and
dimension or construction Director IV Undersecretary for
as to render them ROLAG
unusable or no
Section 105 (q‐1)
appreciable commercial
value
2. Models not adopted for
practical use
3. Samples of medicine
Commercial Samples Director IV Undersecretary for Section 105 (q‐2)

ROLAG
Office
5. Certification as to venue and date
6. Brochure
Approval Authority
6. Animals (except race horses),
Section 105 (r)‐ Tariff and
and plants for scientific, Director IV Undersecretary for
Customs Code of the
experimental, propagation, ROLAG
Philippines (TCCP), as
botanical, breeding,
amended
zoological and national
defense purposes.
Sale or importation of
agricultural and marine food Director IV Undersecretary for
products in their original ROLAG
state, livestock and poultry of
or a kind generally used as,
Section 109 (A) ‐NIRC
or yielding or producing
foods for human
consumption; and breeding
stock and genetic materials
therefore.
Office

Documents Approval
7. Philippine articles Director IV Undersecretary for Section 105(t) of
previously exported from ROLAG the TCCP, as
the Philippines amended
five (5) days from submission of complete or supporting documents required under
existing laws and/or relevant rules and regulations.
Office
Export Documents:
5. Export Bill of Lading/AWB (Rider if consolidated)
8. Certification/ Letter from Abroad
9. OSS Certification of Non-Availment of Duty Drawback
10. Certification of Inspection/Identification or country of origin
Approval Authority
1
Aircra ft , equipment and
machinery, spare parts
commissary and catering
supplies, aviation gas, fuel
Section 105 (u)‐ Tariff
and oil, whether crude or
and Customs Code of the
refined, and such other Director IV Undersecretary for
Philippines (TCCP), as
articles or supplies imported ROLAG
amended
by and for the use of
scheduled airlines operating
under Congressional
franchise.
Sale, importation or lease of
passenger or cargo vessels
and aircraft, including engine,
Undersecretary for 1
equipment and spareparts Director IV Section 109 (t) ‐NIRC
ROLAG
thereof for domestic or
international transport
operations;
Importation of fuel, goods
and supplies by persons Director IV
Undersecretary for 1
engaged in international Section 109 (u) ‐NIRC
ROLAG
shipping or air transport
operations;
Office
5. Civil Aviation Authority of the Philippines (CAAP) Certification of local non-avalability for
aircraft imprtation pursuant to Sec. 105(u) of the TCCP.
____________________
1
Airline with Congressional franchise

Documents Approval
9. Importations of spare Director IV Undersecretary for Section 105(w)
parts of vessels/aircraft ROLAG of the TCCP, as
of foreign registry engaged amended,
in foreign trade when brought Exemption:
into the Phils. exclusively as Duty Free
replacements/ for the emergency

repair thereof
Office
5. Copy of Certificate of Foreign Registry
6. Endorsement/Recommendation from MARINA

Documents Approval
10. Importations of articles Director IV Undersecretary for Section 105(x) of
of easy identification ROLAG the TCCP, as
exported from the Phils. amended
for repair and subsequently
re-imported upon proof
satisfactory to the Collector
of Customs that such article
are not capable of being repaired
locally
Office
Export Documents:
5. Export Bill of Lading/AWB
8. Certificate of Identification/Inspection
Import Documents: (Original Importation)

11. Import Entry Declaration
12. Bureau of Customs Official Receipt (BCOR)
Approval Authority
11. Sale or importation of
agricultural and marine food
products in their original
state, livestock and poultry of Section 109 (A)‐ National
Undersecretary for
a kind generally used as, or Director IV Internal Revenue Code
ROLAG
yielding or producing foods (NIRC)
for human consumption; and
breeding stock and genetic
materials therefore.
Office

Documents Approval
12. Sale, Importation or lease Director IV Undersecretary for Section 109 (t)
of passenger or cargo ROLAG of the NIRC
vessels& aircraft, including
engine, equipment &
spareparts thereof for
domestic or international
transport operations
Office
5. Certificate of Public Convenience (CPC)

Documents Approval
13. Importations of fuel, Director IV Undersecretary for Section 109 (u) of
goods & supplies by persons ROLAG the NIRC
engaged in international
shipping/air transport operation
Office

Documents Approval
14. Importations of PAGCOR Director III Director IV P.D. 1869
Office
5. Franchise

Documents Approval
15. Importations of Director III Director IV R.A. 7229, in
Telecommunication relation to R.A.
Companies - 7925 , & in line w/
GLOBE TELECOM, INC. the letter of this
(GMCR) Dept. dtd. 3/10/94
Office
MABUHAY LANE FILING FEES/CHARGES
PER DPO NO. 54-2000 DATED DECEMBER 13, 2000
VALUE OF IMPORTATION FILING FEE
Php 100,000.00 and below Php 200.00

From Php 100,000.00 to Php 400,000.00 400.00
From Php 400,000.00 to Php 700,000.00 600.00
From Php 700,000.00 to Php 1,000,000.00 800.00
From Php 1,000,000.00 1,000.00

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REVENUE

About the Revenue Office Operations Manual

Authority to Use the Operations Manual

1 Revenue Operations Manual

Tax Exemption Grant of immunity to particular persons or corporations or to persons or

APO Asian Productivity Organization

2 Revenue Operations Manual

DOST Department of Science and Technology

2 Revenue Operations Manual

The Department of Finance (DOF) is the

3 Revenue Operations Manual

Powers and Functions

4 Revenue Operations Manual

DOF Organizational Structure

4 Revenue Operations Manual

Overview of Revenue Operations

Mission Statement and Mandates

4 Revenue Operations Manual

Revenue Office Organizational Structure

Customs Internal Research & Mabuhay

4 Revenue Operations Manual

4 Revenue Operations Manual

b. Equipment for use in the salvage of vessels or aircrafts

4 Revenue Operations Manual

4 Revenue Operations Manual

4 Revenue Operations Manual

Operational Control and Supervision

4 Revenue Operations Manual

Customs and Tariff Division:

4 Revenue Operations Manual

4 Revenue Operations Manual

4 Revenue Operations Manual

(Complete Documentary Requirements – must be in three (3) sets)

4 Revenue Operations Manual

Tax Exemption Procedures – Regular Transactions

STEP APPLICANT/ PROCEDURE/PROCESS DURATION IN-CHARGE

4 Revenue Operations Manual

Tax Exemption Procedures – Mabuhay Lane Transactions

STEP APPLICANT/ PROCEDURE/PROCESS DURATION IN-CHARGE

4 Revenue Operations Manual

REGULAR LANE MABUHAY LANE

Window6 - CRMD Window 2

Director’s Office Window5 - Cash Section

Assignment to the respective Window7 - CRMD

Receiving/Assignment to the Director’s Office

Processing & preparation of Receiving/Assignment to the

Processing & preparation of

4 Revenue Operations Manual

Revenue Operations Manual

Revenue Operations Manual

Revenue Operations Manual

Revenue Operations Manual

Revenue Operations Manual

Revenue Operations Manual

Revenue Operations Manual

Receipt and Release of Request for Tax Exemption

4 Revenue Operations Manual

Borrowing of Files from CRMD

CONSIGNEE: CONSIGNEE: CONSIGNEE:

REMARKS : _________________ REMARKS : _ REMARKS : ___________________

__

FOLLOW-UP DATE: _______________ FOLLOW-UP DATE: _ FOLLOW-UP DATE: _________________

REMARKS : _________________ REMARKS : _ REMARKS : ___________________

__

FOLLOW-UP DATE: _______________ FOLLOW-UP DATE: _ FOLLOW-UP DATE: _________________

CONSIGNEE: CONSIGNEE: CONSIGNEE:

REMARKS : _________________ REMARKS : _ REMARKS : ___________________

__

FOLLOW-UP DATE: _______________ FOLLOW-UP DATE: _ FOLLOW-UP DATE: _________________

Receive Date/Time: Receive Date/Time: Receive Date/Time:

Release Date/Time: Release Date/Time: Release Date/Time: __