revenue_memorandum_order RMO No. 01-2016RMO No. 01-2016 2016-01-07

RMO No. 01-2016 — Implements the centralized processing of Authority to Release Imported Goods (ATRIG) for excisable products

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City BUFEAU OF INTERNAL REVENUE RECORDS MGT DIVISION RECEIVET JAN 0 7. 20167 8.25A.M UMOA

January 6, 2016

revenue Memorandum Order no. _J- 2016

SUBJECT Centralized Processing of Authority to Release Imported Goods (ATRIGs) for

Excisable Products

TO All Regional Directors, Revenue District Officers and Others Concerned

Y OBJECTIVE

ATRIGs for purposes of ensuring that the importation of excisable products are fully accounted This Order is issued to implement the centralized policy of processing and issuance of

for with the end in view that revenue collections of the government are properly protected.

II. POLICIES AND GUIDELINES

shall be processed and issued centrally at the BIR National Office more particularly by the All application for Authority to Release Imported Goods (ATRIGs) for excisable products

Excise LT Regulatory Division (ELTRD). ATRIGs issued by the Regional Offices and Excise Ta> Areas (EXTAs) upon the effectivity of this Order shail be considered null and void.

transactions shall be stamped with the phrase, "NOT VALID FOR ALL EXCISABLE PRODUCTS". All ATRIGs manually processed and issued by the Regional Offices for VAT exempt

I. RePeAling ClauSe

accordingly. All revenue issuances inconsistent herewith are hereby repealed and amended

IV. Penalty Clause

shall be subject to disciplinary action and shall be dealt with accordingly. Strict compliance herewith is enjoined. Any violation of the provisions of this Order

H EFFECTIVITY

This Order shall take effect immediatefy.

KIM S. JACINTO-HENARES

D Commissioner of Internal Revenue D38046

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