RR No. 4-2017 — Amends certain provisions of RR No. 2-2016 particularly in the issuance of Authority to Release Imported Goods for imported automobiles already released from customs custody (Published in Manila Bulletin on March 8, 2017)

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE DUREAU OF THTERNAL REVENUE RECORUS MGT DIVSION MAR 9 6 2017 4:55P.m.

Uwvo RECEIVEN

Quezon City

December 20, 2016

REVENUE REGULATIONS NO. 4 -017 L

SUBJECT AMENDING CERTAIN PROVISIONS OF REVENUE REGULATIONS NO. 2-201&

TO Ml internal Revenue Officers ard Others Concerned

National Internal Revenue Code (NIRC) of 1997, as amended, these Reguiations are hereby promuigated to SEc7iON 1. ScOPE. - Pursuant to the provisions of Section 244, in relation to Section 245, of the

Authority to Release Imported Goods (ATRIGs) for imported automobiles already released from customs amend the pertinent provisions of Revenue Regulations (RR) No. 2-2016 particularly in the issuance of

custody.

SECTiON 2. AMENDMENTS. - Items II and IV of Revenue Regulations No. 2-2O16 shall be amended as follows:

"ll. Legal Basis

XXX XXX XX X XXX

XXX XXX XXX XXX

reciprociy.Recognized International Oraanizations and Foreign Embnssies in the Philippines are exempted from all taxes, hence, the exemption from reguirement of securing an ATRIG. Finglly, under the_provisions.of_effective Internationgi Aareements and the princinle of

IV. When and under what circumstances ATRIG is issued

XXX XXX XXX X XX

X XX XXX XX X XXX

securingATRIG pursuant to the principle ofreciprocity gnd international gereemguts to which the Philippines is a signatory respectively. However, Foreign Enbassies gnd Recngnized International orcanizations gre exempt froin

customs territory oroutomobiles intended forexclusiveuse witain tha reeport zones_the ourchoser pr cunsferee.owner/possessor of the utomobles shail be considerei.the impcrter-ond shall be Habie for the srrise tax cue onsuch imaortotion to t: coriputed based cnexisting Rsuances. Philiopines to non-eseropt personsor entitiea_inche.che introduction and re-introousan into In.cnsesavhare_gutomobilesara suosenuentiu_sold._transferredor_exchaned_in_the

SECTION 3. ADDITIONAL REOUIREMENTS.

Bureau of Custoins prior to release of imported automnbiles from customs custody. However.an year, indicating the following information: Contirming exemption from ATRIG on importation of automobiles shall first be secured from the International Tax Affairs Division (ITAD) of the Bureau of Internal Revenue to be presented to the annual report of ull importutions shall be submitted by the said embassies/ora inizations to the Excise LT Regulatory Division({ELTRD), BIR on or before the fifth {5th} day of Januarv of the following For Foreign Embassies_and recognized International_ organizations.aone-time_rulind

C. Name of Importer: b. Address of Importer: b Importer's TIN: C Quantity/No. of Unit d Description of imported articie(s))

i Year model J Brand H Vehicle Identification Numher/Chassis No. e Bill of Lading/Airway Bill Number, Date of Issue;

Name of Vessel/ Carrier and Flight/Voyage Number T

g Value of Importation (in US Dollars) h Purpose of Importation; and i Date Released from BOC.

SECTiON 4. REPEALING CLAUSE. - All revenue issuances that are inconsistent with the provisions of these Reguiations are hereby amended, modified or repealed accordingly.

SECTION 5. EFFECTIVITY. -- These Regulations shall take effect immediately

AAA CArLOS G. DOMINGUS

Recomrnending Approval: Secretary of Finance

ACowA

Commissioner of Internal Revenue CAESAR R. DULAY 007248

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BUREAU OF INTERNAL REVENUE RECORDS MGT DIVISION 4:ss "P M

MAR 0 6 2017 NAugA KECEIVED