Question & AnswerQ&A (LTO-BOC-BIR JOINT DEPARTMENT ORDER NO. 2002-82)
The main objective is to collect unpaid duties, taxes, and fees due on imported vehicles and to facilitate their registration or renewal of registration after issuance of the prescribed clearances by the concerned agencies.
The Bureau of Customs (BOC) and the Bureau of Internal Revenue (BIR) are responsible for issuing the clearances required under Executive Order No. 142.
The Order covers taxable completely built-up (CBU) units of imported motor vehicles, including motorcycles, except those imported under the Car Development Program by manufacturers and assemblers registered with the Board of Investments.
No, the requirement to secure clearances from BOC and/or BIR is a one-time requirement under this Order. Once cleared, owners are exempted from obtaining further clearances for succeeding renewals of registration.
The OSSCO, established at the LTO Compound in Quezon City, is tasked to facilitate the acceptance of full payment of duties, taxes, and the issuance of clearances as well as the registration or renewal of imported motor vehicles, thereby reducing inconvenience to vehicle owners.
LTO is responsible for accepting registration applications, providing office space for OSSCO, forwarding documents to BOC/BIR for verification, and registering vehicles after clearances have been issued by BOC and/or BIR.
BOC is responsible for receiving applications for registration for verification, accepting payment of duties and taxes, issuing certificates of payment, BOC clearances, and car stickers after clearances are obtained.
BIR verifies the authenticity of documents for Tax Clearance of imported motor vehicles and issues the Certificate of Tax Clearance when applicable.
No, applications for initial registration of unregistered imported motor vehicles under this Order and outside customs zones may only be availed until April 30, 2003 as per Section 5(a) of EO No. 142.
LTO, BIR, and BOC shall take disciplinary action against personnel found violating the provisions of EO No. 142 and its implementing guidelines.
No, the issuance of clearance for locally assembled and/or reassembled motor vehicles using imported parts will be covered by a separate Joint Department Order.
The Joint Department Order shall take effect immediately upon adoption on November 26, 2002.
It applies initially to registered imported motor vehicles imported from January 1, 2000 to December 31, 2002, but does not preclude availing its provisions outside these periods.