ATRIG processing and issuance guidelines

ATRIG applications for VAT purposes filed in duplicate with the Revenue District Office (RDO) overseeing the port of entry.
For excise tax purposes, applications filed with the Excise Tax District Office (ETDO) where the importer is registered.
Original application goes to RDO/ETDO; duplicate to importer/broker.
Separate ATRIG application per importation, except for consolidated applications covering multiple bills of lading under same vessel and importer.
Applications must be notarized, duly accomplished, signed, and bear the prescribed documentary stamp.

Applications rejected if importer or broker is not registered with BIR.
For excisable goods, a valid Permit to Operate as Importer for excise purposes is mandatory before acceptance.

BIR Form No. 1918 used uniformly for excise and VAT purposes.
Strict prohibition on reproductions or pro-forma ATRIGs.
Prepared in triplicate: Original to Bureau of Customs, duplicate to issuing RDO/ETDO, triplicate to Business Intelligence Division.
Excise tax ATRIG applications processed only by concerned Excise Tax District Offices.

ATRIG required for all taxable and exempt excisable articles, raw materials, machinery, and equipment used in production.
For VAT, ATRIG issued on VAT-exempt importations except those enumerated in specific BIR-BOC Circulars.

ATRIGs issued within one day if application is complete and no legal or factual taxability issues arise.
Coordination with Bureau of Customs for ocular inspections or sampling when needed.
Prior ocular inspection mandatory for imported automobiles to verify taxability and seating capacity.

Codes added below ATRIG serial number include product or VAT code, year of issue, RDO number, and control number.
Codes ensure uniform classification important for excise or VAT processing.

Applications with taxability or exemption legal issues referred to Legal Division or Law Division for resolution.
Requests requiring lab analysis referred to BIR Laboratory Unit for evaluation before legal referral.
Laboratory analysis mandatory for alcohol, petroleum products, and others to verify classification.
Certificates of Analysis or Material Safety Data Sheets may substitute lab analysis upon evaluation.

Issuance of BIR strip stamps or labels on alcohol or tobacco only after proof of excise tax payment is submitted.

ATRIG cannot be issued if goods have been released from customs prior to ATRIG issuance, merely to complete documentation.

Issuing office must ensure excisable goods are delivered to importer’s premises.
Assigned Revenue Officers supervise release from customs to destination.
Proper coordination with Revenue Officers on Premises (ROOPs) prior to release to ensure monitoring.

Fixed codes assigned for common categories such as AGRI (Agricultural), FERT (Fertilizers), ALCO (Alcohol), TOB (Tobacco), OIL (Petroleum), AUT (Automobiles), among others.
ATRIG for machinery bear codes identical to products assembled or manufactured.

Issuing offices maintain ATRIG Registry Book logging all issued ATRIGs sequentially with detailed importer and shipment information.
Individual ATRIG control cards maintained per importer summarizing all relevant data.
Monthly summary reports sent to the National Office’s Business Intelligence Division including all ATRIGs issued and related importer information.
Business Intelligence Division reconciles ATRIG data against customs data and reports findings to concerned offices for audit and monitoring.

Accountable Officers maintain computer files to track ATRIG forms received, issued, and current stock, replacing manual stock cards.
Handling and control of ATRIG forms regulated under existing revenue memorandum provisions.

Receiving Officer checks completeness and authenticity of application and supporting documents (commercial invoice, bill of lading, import entry, registration certificates, etc.).
Verification of importer and broker registration in Integrated Tax System.
Processing officer verifies taxability, existence of permits, and surety bonds; may require laboratory analysis or certification from regulatory bodies.
Legal or factual issues referred to Legal Division or Laboratory Section as appropriate.
Approved ATRIG prepared, approved, and duplicate filed sequentially.
Coordination with importer on customs release details.
Monthly submission of summary reports and triplicates to Business Intelligence Division.

Releasing Officer prepares transmittal letter to Bureau of Customs with original ATRIGs, posts information to registry.
Authorized Revenue Officers supervise physical release of goods, verify tax payment proofs and proper labeling.
Shipment monitored from customs warehouse to consignee’s business premises; discrepancies or deviations documented.
Certificate of Supervision completed and signed by responsible persons at unloading.
Written report submitted within two days of unloading.

Legal Divisions resolve taxability issues and issue legal opinions within 24 hours.
BIR Laboratory Section conducts testing and evaluation of imported goods for proper tax classification.
Business Intelligence Division reviews monthly reports, reconciles with customs data, identifies discrepancies, and coordinates corrective action.
Revenue Offices receiving feedback maintain databases and may impose penalties for non-compliance.

Until new Bureau structure is implemented, specific offices handle ATRIG processing and approval based on taxpayer classification and location.
Monitoring and reportorial functions assigned to Audit Information and Tax Exemption Division and Field Operations Division.