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    To Refer To ELTRD and LTD Cebu/Davao, Respectively

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    Yna Yna
    This Revenue Memorandum Order amends certain provisions of RMO 5-2004 regarding the application, processing, and issuance of Authority to Release Imported Goods (ATRIGs) for the importation of wheat by millers and traders relative to the advance payment of Value Added Tax on flour sales. Specifically, it changes where large taxpayers and other taxpayers must file ATRIG applications - large taxpayers must file with the Excise LT Regulatory Division while other taxpayers file with the Revenue District Office of the port of entry. It also updates references to the Large Taxpayers Division to refer to the new Excise LT Regulatory Division. These amendments are aimed to address issues encountered in ATRIG receipt, processing, and issuance.

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    To Refer To ELTRD and LTD Cebu/Davao, Respectively

    Uploaded by

    Yna Yna
    9 views2 pages
    This Revenue Memorandum Order amends certain provisions of RMO 5-2004 regarding the application, processing, and issuance of Authority to Release Imported Goods (ATRIGs) for the importation of wheat by millers and traders relative to the advance payment of Value Added Tax on flour sales. Specifically, it changes where large taxpayers and other taxpayers must file ATRIG applications - large taxpayers must file with the Excise LT Regulatory Division while other taxpayers file with the Revenue District Office of the port of entry. It also updates references to the Large Taxpayers Division to refer to the new Excise LT Regulatory Division. These amendments are aimed to address issues encountered in ATRIG receipt, processing, and issuance.

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    This Revenue Memorandum Order amends certain provisions of RMO 5-2004 regarding the application, processing, and issuance of Authority to Release Imported Goods (ATRIGs) for the importation of wheat by millers and traders relative to the advance payment of Value Added Tax on flour sales. Specifically, it changes where large taxpayers and other taxpayers must file ATRIG applications - large taxpayers must file with the Excise LT Regulatory Division while other taxpayers file with the Revenue District Office of the port of entry. It also updates references to the Large Taxpayers Division to refer to the new Excise LT Regulatory Division. These amendments are aimed to address issues encountered in ATRIG receipt, processing, and issuance.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    9 views2 pages

    To Refer To ELTRD and LTD Cebu/Davao, Respectively

    Uploaded by

    Yna Yna
    This Revenue Memorandum Order amends certain provisions of RMO 5-2004 regarding the application, processing, and issuance of Authority to Release Imported Goods (ATRIGs) for the importation of wheat by millers and traders relative to the advance payment of Value Added Tax on flour sales. Specifically, it changes where large taxpayers and other taxpayers must file ATRIG applications - large taxpayers must file with the Excise LT Regulatory Division while other taxpayers file with the Revenue District Office of the port of entry. It also updates references to the Large Taxpayers Division to refer to the new Excise LT Regulatory Division. These amendments are aimed to address issues encountered in ATRIG receipt, processing, and issuance.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 2

    REPUBLIC OF THE PHILIPPINES

    DEPARTMENT OF FINANCE
    BUREAU OF INTERNAL REVENUE
    Quezon City
    June 21, 2017
    REVENUE MEMORANDUM ORDER NO. _16-2017_

    SUBJECT : Amending Certain Provisions of Revenue Memorandum Order


    (RMO) No. 5-2004 Particularly on the Application, Processing
    and Issuance of ATRIG on Importation of Wheat by Millers
    and Traders Relative to the Advance Payment of Value Added
    Tax on the Sale of Flour.

    TO : All Internal Revenue Officers and Employees and Others


    Concerned

    I. OBJECTIVES
    This Order is issued to amend certain provisions of RMO 5-2004 to address
    certain issues encountered by the Large Taxpayers Service (LTS)/Revenue District
    Offices (RDOs) in the receipt of application, processing and issuance of Authority to
    Release Imported Goods (ATRIGs) on Importation of Wheat by Millers and Traders
    relative to the advance payments of Value Added Tax on the Sale of Flour.
    II. AMENDATORY PROVISIONS:
    a.) Section II.4 and Section II.6 of RMO 5-2004 are hereby amended to read as
    follows:
    “ II. Policies and Guidelines
    xxxxxxxx
    4. For importation of wheat by millers and traders, the application for ATRIG
    shall be filed with the following offices:

    a. Excise LT Regulatory Division (ELTRD) for all Large Taxpayers


    registered with the LTS

    b. RDO having jurisdiction over the port of entry for all other taxpayers
    xxxxxxxx

    6. The particular procedures and guidelines in the processing and issuance of


    AUTHORITY TO RELEASE IMPORTED GOODS (ATRIG) for excise and
    value-added tax as provided for under Revenue Memorandum Order (RMO) No.
    35-2002, RMO 14-2014 and RMO No. 1-2016 shall be applied in the processing
    of ATRIG covering the importation of wheat subject to advance VAT payment
    under the provisions of Revenue Regulations No. 29-2003

    b.) All references to LTAD II and LTDO as used in RMO 5-2004 are hereby amended
    to refer to ELTRD and LTD Cebu/Davao, respectively.

    1
    III. REPEALING CLAUSE

    All revenue issuances or portions thereof inconsistent herewith are hereby


    revoked and/or amended accordingly.

    IV. EFFECTIVITY:

    This Order shall take effect immediately.

    (Original Signed)
    CAESAR R. DULAY
    Commissioner of Internal Revenue

    D-11

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