QuestionsQuestions (LTO MEMORANDUM CIRCULAR NO. 92-154)
It provides the procedure for confirming the Bureau of Customs (BOC) Certificate of Payment (CP) issued under CMO No. 2-92 (Voluntary Payment Scheme) and CMO No. 5-92 (Motor Vehicle Legalization Program).
The local Bureau of Customs sends the original CP to the BOC Central Office in Manila.
The Regional Director designates a District Office to register imported motor vehicles under the programs.
The MV owner presents his assigned copy of the Certificate of Payment (CP) to the TDO of the designated LTO District Office.
The TDO requires a certification as to the genuineness and authenticity of the MV owner’s copy of the CP.
After proper evaluation of the documents presented and once all registration requirements are complied with.
The monthly listing must include the owner’s name and the MV’s description contained in the CP, plus a certified xerox copy of the corresponding CPs as an integral part of the list.
The original listing is sent to the LTO Registration Section, Central Office, which serves as the basis for issuing Confirmation Certificates of CPs.
It verifies and counterchecks the owner’s copy of the CP against the original CPs officially sent by the BOC Central Office, then issues Confirmation Certificates to be forwarded to the requesting TDO.
The duplicate copy is furnished to the Regional Office for its files.
LTO takes appropriate legal and/or administrative action against the MV owner or other persons involved in the irregularities.
It applies only to motor vehicles whose customs duties, taxes, and other charges were paid under the Voluntary Payment Scheme (CMO 2-92) and the MV Legalization Program (CMO 5-92).
It receives the assigned CP copy from the MV owner, secures the customs certification regarding authenticity from the District Collector of Customs, evaluates documents, registers the vehicle if requirements are satisfied, and prepares monthly listings to the LTO Central Office.
Confirmation is issued by the LTO Registration Section after it verifies/counterchecks the owner’s CP copies against the originals received from BOC Central Office; the resulting Confirmation Certificates are then forwarded to the TDO.
It becomes an integral part of the listing sent to the LTO Registration Section, enabling verification/counterchecking and the issuance of Confirmation Certificates.
Authenticity is checked through a certification from the District Collector of Customs to the TDO, and through LTO Registration’s counterchecking against original CPs from BOC Central Office.