Procedure for Confirmation of BOC Certificate of Payment

The Circular is issued to address the “clamor of the tax paying public” who are owners of imported vehicles that paid duties and taxes due at Customs ports in Luzon, Visayas, and Mindanao.
The Circular provides a step-by-step process to secure Confirmation BOC Certificate of Payment (CP) for registration and related LTO processing.

The Circular 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).
The Circular covers motor vehicle owners who have complied with the documentary requirements under CMO No. 2-92 and CMO No. 5-92.
The Circular covers a workflow involving the local Bureau of Customs, BOC Central Office, the LTO Regional Director, designated LTO District Office, TDO, District Collector of Customs, and the LTO Registration Section, Central Office.

After compliance and issuance of the owner’s copy of the CP, the local Bureau of Customs sends the original CP to BOC Central Office in Manila.
The Regional Director designates a District Office that shall register imported motor vehicles under these programs.
The motor vehicle owner presents his assigned copy of CP to the TDO of the designated LTO District Office for registration.
The TDO requires from the District Collector of Customs a certification as to the genuineness and authenticity of the owner’s copy of the CP.
The LTO Registration Section, Central Office verifies the owner’s copy of CP against the original CPs officially sent by BOC Central Office and issues Confirmation Certificates to be forwarded to the requesting TDO.
In case of discrepancies or irregularities, LTO takes appropriate legal and/or administrative action(s) against the MV owner or other persons involved.

The process begins when the motor vehicle owner has complied with documentary requirements in CMO No. 2-92 and CMO No. 5-92 and is issued the owner’s copy of the Certificate of Payment.
The local Bureau of Customs transmits the original CP to BOC Central Office in Manila after issuance of the owner’s copy.
The motor vehicle owner presents his assigned copy of CP to the TDO of the designated LTO District Office to register the motor vehicle.
The TDO requests and obtains a certification from the District Collector of Customs on the genuineness and authenticity of the owner’s copy of the CP.
Upon proper evaluation of documents and completion of all registration requirements, the TDO registers the motor vehicle.
The TDO prepares a monthly listing containing the owners’ name and the MVs description found in the CP, and attaches a certified xerox copy of the corresponding CPs as an integral part of the listing.
The TDO sends the original copy of the monthly list to LTO Registration Section, Central Office, which uses it as the basis for issuing Confirmation Certificates of CPs and furnishing a duplicate copy to the Regional Office for its files.

The LTO Registration Section verifies and counterchecks the owner’s copy of CP received from the TDO against the original CPs officially transmitted by BOC Central Office.
After verification, LTO Registration Section issues Confirmation Certificates and forwards them to the requesting TDO.
When discrepancies or irregularities exist, LTO takes appropriate legal and/or administrative action(s) against the MV owner or other persons involved.
The confirmation workflow is tied to LTO issuance of Confirmation Certificates based on the monthly listings and attached certified xerox copies of corresponding CPs.

The procedure applies only to motor vehicles paid under the Voluntary Payment Scheme (CMO 2-92).
The procedure applies only to motor vehicles paid under the MV Legalization Program (CMO 5-92).
The Circular’s confirmation process is available after the owner has complied with documentary requirements under CMO No. 2-92 and CMO No. 5-92 and has been issued the owner’s copy of the CP.