Delegation rules by port
- Revenue District Office No. 33, Revenue Region No. 6, Manila is the only office authorized to issue ATRIG for covered motor vehicle imports through South International Port Authority.
- For imports through the Manila International Container Port, ATRIG processing is handled by the One Stop Shop established by the Department of Finance.
- No other office is designated for ATRIG issuance under the specified delegation—ATRIG issuance authority is confined to the designated offices based on the port of entry.
Required documents for ATRIG applications
- ATRIG applications must be accompanied by the following documents:
- Car Registration
- Approved Import Authority issued by the BIS
- Bill of Lading
- Consumption Entry
- Joint Inspection/Evaluation Report duly accomplished and signed by the authorized representatives in the One Stop Shop
Mandatory ocular inspection standard
- Ocular inspection must be conducted in all cases.
- The ocular inspection must be conducted with careful consideration of factors, particularly seating capacity.
- Seating capacity is used for the determination of whether the importation should be subject to Excise tax (Ad Valorem tax).
Reporting obligations after ATRIG issuance
- Revenue District Office No. 33, through the Regional Director of Revenue Region No. 6, Manila, must furnish the Deputy Commissioner (Operations) a weekly report on ATRIG issued.
- The weekly report must state the number of ATRIG issued during the week.
- The weekly report must include particulars such as:
- the quantity, unit, and description of the motor vehicles covered
- the name and address of the importer, owner or consignee
- the amount of tax or taxes paid
- other relevant information on the importation
Adoption, signatory, and effective dates
- The issuance is adopted on 24 Mar. 1995.
- The order bears the signature of LIWAYWAY VINZONS-CHATO, Commissioner of Internal Revenue.