RMC No. 130-2024 — Circularizing the Implementing Rules and Regulations of Republic Act No. 11698, entitled "An act regulating the use and other activities related to vintage automobiles and other historical, classic, or collector motor vehicles, and providing for their exemption from the standards and restrictions set by laws, and regulations issued after the date of their manufacture" Digest | F

Bringing In Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City DILEPINAS DEC 0 3 2024 BAGONG

REVENUE MEMORANDUM CIRCULAR NO. 1 3 0 02

SUBJECT: Circularizing the Implementing Ruies and Regulations of Republic

Act No.11698,entitled "AN ACT REGULATING THE USE AND OTHER ACTIVITIES RELATED TO VINTAGE

THEIREXEMPTIONFROMTHESTANDARDSAND RESTRICTIONS SET BY LAWS, AND REGULATIONS ISSUED AFTER THE DATE OF THEIR MANUFACTURE" AUTOMOBILES AND OTHER HISTORICAL, CLASSIC, OR COLLECTOR MOTOR VEHICLES, AND PROVIDING FOR

TO: ALL REVENUE OFFICERS, EMPLOYEES, AND OTHERS

CONCERNED

concerned. attached as Annex "A" hereof is the copy of the Implementing Rules and Regulations of Republic Act No. 1 1698, entitled "AN ACT REGULATING THE USE ANE OTHER ACTIVITIES RELATED TO VINTAGE AUTOMOBILES AND OTHER HISTORICAL, PROVIDING For the information and guidance of all internal revenue officials, employees and others FOR CLASSIC, THEIR OR EXEMPTON COLLECTOR FROMTHESTANDARDS MOTOR VEHICLES, AND AND

OF THEIR MANUFACTURE RESTRICTIONS SET BY LAWS, AND REGULATIONS ISSUED AFTER THE DATE

as wide a publicity as possible. All concerned revenue officials and employees are hereby enjoined to give this Circular

Missioner of Internal Revenue LUMRGUI, JR.

DEC 03 2024

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BIR National Office Bidg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph