RMC No. 04-2015 — Publishes the full text of Department Order No. 107-2014 issued by the DOF entitled "Rules on Accreditation with the Bureau of Customs for PEZA Locators"

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHHLIPPINES DEPARTMENT OF FINANCE RECORbs "MGT" BIVSION BUNEAU OF INTORNAL RINYECUE RECEIVFD Jak 1 3 2015 ID: 58 UMoN A.M.

January 5,2015

REVENUE MEMORANDUM CIRCULAR NO 4 - 3015

SUBJECT: Publishing the full text of Departnient Order No. 107-2014 dated November

28, 2014 by the Department of Finance entitled Rules on Accreditation with the Bureau of Customs for PEZA Locators

TO :All Internal Revenue Officers and Others Concerned

For the information and guidanice of all concerned, quoted beiow is Department Order No.107-2014 issued by Department of Finance dated November 28, 2014 for dissemination:

" DEPARTMENT ORDER NO. 107-2014

28 November 2014

SUBJECT: RULES ON ACCREDITATION WITH THE BUREAU

OF CUSTOMS FOR PEZA LOCATORS

Pursuant to this Department's thrust of promoting trade facilitation in a secured manrer and ensuring the attainment of an effective and efficient customs

Authority (PEZA) locators as importers with the Bureau of Customs shall apply: management, the following rules on the accreditation of Philippine Export Zone

Section 1. All Iocators of PEZA'Special Economic Zones throughout the Philippines, duly registered with PEZA are exempted from the requirements of Department Order (DO) 12-2014 as amended by DO 1 8-2014, and shall be eligible for accreditation as importers with the Bureau of Customs Account Management Office (BOC.AMO).

from PEZA. For this purpose, BOC may request a certified list of registered locators

PEZA. information about PEZA locators prior to granting accreditation: Whenever possible, the BOC shall obtain the documents and information it needs about PEZA locators from documents and information already in the possession of Section 2. The BOC may still require the submission of documents and

penalties as provided by the Tariff and Customs Code of the Philippines, as have to comply with the documentary requirements provided in the relevant rules of procedure of customs. Failure to do so will subject them to the sanctions and amended and by pertinent customs laws and regulations. Section 3. PEZA locators that will import goods into the Philippines will

pursuant to this Order within fifteen (15) days from issuance hereof. Section 4. The Commissioner of Customs shall issue rules and regulations

be guided accordingly. inconsistent herewith are hereby revoked and/or modified, and all concerned shall Section 5. All orders, circulars, memoranda, issuances contrary to or

Section 6. This Department Order shall take effect immediately

(SGD) CESAR V. PURISIMA

Secretary"

publicity as possible. All revenue officials and employees are enjoined to give this Circular the most extensive

Commissioner of Internal Revenue KIM S. JACINYO-HENARES

029675 BUREAU OF INTTRNAL RFAEEUE RECORDS MGT. UYVISHON

10: 58 " A. M J-4 JAX 1 3 2015 WMa

RECEIVED