NCIP ADMINISTRATIVE ORDER NO. 1, S. 2004

: The Order aims to provide standard forms for application and issuance of Certificate Authorizing Registration (CAR) for motor vehicles, monitor compliance with withholding tax provisions, and prescribe guidelines for processing and issuance of these certificates.
: BIR Form 1555 for Certificate Authorizing Registration and BIR Form 1555-A for the Application for Certificate Authorizing Registration.
: The buyer or withholding agent must file the application after the sale, exchange, or transfer of the vehicle.
: Photocopies of the Deed of Sale, Certificate of Registration of the vehicle, and the latest official receipt of payment of registration fee, if any.
: At the Revenue District Office (RDO) where the motor vehicle is or will be registered.
: The buyer/withholding agent must accomplish BIR Form 1743-W and remit the corresponding withholding tax on or before the 10th day of the month following the transaction. They must also submit BIR Form 1743-B by March 1 of the succeeding year if they are registered withholding agents.
: The application shall be processed within five (5) working days from receipt of evidence of withholding tax remittance.
: The issuing RDO must submit a Monthly Withholding Tax Report to the Withholding Tax Division by the 7th day of the following month and provide a copy to the Regional Director's Collection Branch.
: It took effect on June 1, 1991.