RMC No. 18-2018 — Circularizes DO No. 011-2018 issued by the DOF relative to the accreditation of importers and customs broker

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE IECORDS MGT DIIS.CN FUREAU OF INTERNSL IIVTTJE MAR 0 9 2018 4:05rM

iruj RECEIVED

March 02,2018

REVENUE MEMORANDUM CIRCULAR NO 18-2013

SUBJECT Circularizing the Department Order No. 011-2018

TO : All Internal Revenue Officials, Empioyees and Others Concerned

For the information and guidance of all concerned, quoted hereunder is the full text

of Department Order No. 011-2018 issued by the Department of Finance on February 9, 2018:

Republic of thc Philippines DEPARTMENT OF FINANCE

Roxus Boulevard Corner Pabto Ocampo, Sr. Strect Manila 1004

DEPArTMENT ORDER NO. 01 1 . 2 0 1 8

[L.9_ February 2018]

ACCREDITATION OF IMPORTERS AND CUSTOMS BROKER

Pursuant to Section 1200 of the Republic Act No. 10863, otherwise known as the Customs Modernization and Tariff Act (CMTA). the authority to accredit and register customs brokers and importers is reverted solely to the Bureau of Customs (BOC) for purposes of simplification of process.

The BOC is, however, mandated to transmit to the Bureau of Internal Revenue (BiR) on a quarterly basis the list of approved/accredited customs brokers and importers for post-aocreditation validation of tax compliance. In case of any findings of tax deficiency or non-compliance, the BIR must notify the BOC of such" findings immediately.

The Bureau of Customs and the Bureau of internal Revenue shall issue the relevant orders and administrative issuances necessary for the enforcement of this Order.

or modified accordingly. are hereby repealed. All other orders, circulars, memoranda, and other issuances, or parts thereof. which are inconsistent with this Department Order are likewise repealed Accordingiy, the Department Order No. 12-2014 and Department Order 18-2014

This Department Order shall take effect immediately..

HA

Secretary of Finance CARLOS G. DOMINGUEZ FE8 0 7 2018

CERTIFIED-TRUE -COPT

Centra Rerd Mgt Do Chi Aiministratie Omoa DEPARTMENT QF FINANCEA Rhodora v. Reyes

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

FREAU OF INTERNAL T--JE LECURDS MGT. DIISN 10u8aj

MAR 0 9 2018 4:05*0.M labgr Commissioner of internal Revenue CAeSAr R. DuLAY 014358 RECEIVED

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