Question & AnswerQ&A (DOF JOINT ORDER NO. 1-90)
The main purpose is to grant tax exemptions from customs duties, taxes, and tariffs on the importation of sportswear, equipment, supplies, instruments, and materials for the development of sports in the Philippines, provided these items are of international sports standard and not locally available.
The Philippine Sports Commission, the Philippine Olympic Committee, and the various National Sports Associations existing as of January 24, 1990, are eligible to avail of the tax exemption.
It refers to the specifications and dimensions of sports materials, equipment, facilities, instruments, supplies, and the like as set, prescribed or approved by International Sports Bodies like the International Olympic Committee and International Sports Federation.
A letter application signed by the Chairman of the Commission or authorized representative, usual import documents (Bill of Lading, Airway Bill, Commercial Invoice, packing list), certification from the Commission that the articles are of international sports standard and needed for development, and certification from the Department of Trade and Industry that the articles are not locally available.
Yes, if the locally manufactured articles, certified by the Commission, are not of international sports standard, the exemption may still be granted.
The requirements include a letter-application signed by the POC President, certification under oath by the Commission that the donated articles are necessary, an indorsement letter from the Commission to the Department of Finance, a deed of donation authenticated by the Philippine Consulate at the place of donation, and a deed of acceptance by the POC.
The Department of Finance, with a representative from the Commission, may conduct periodic pre and post inspections. The Philippine Sports Commission may also conduct inspections and audits based on its internal rules.
Penalties provided under existing laws shall be imposed for any violations of this Order or any related revenue laws.
Requests must be coursed through the Philippine Sports Commission for proper indorsement to the Department of Finance before the tax exemption can be granted.
Vehicles seating more than nine (9) passengers may also be imported under the exemption.