Title
Guidelines for vehicle registration post-CAO 5-2003
Law
Lto Memorandum Circular No. 484-2003
Decision Date
Nov 25, 2003
Owners of tax-deficient imported motor vehicles, including motorcycles and scooters from 2002 and earlier, can voluntarily settle their duties and taxes without penalties until November 30, 2003, by following specific registration guidelines set by the LTO and BOC.
A

Transmission and Confirmation of Payment

  • The Bureau of Customs (BOC) Certificate of Payment (CP) must be transmitted officially to the Land Transportation Office (LTO) Registration Section.
  • Transmission is to be conducted by an authorized BOC liaison officer.
  • Upon receipt, the LTO Registration Section will issue a Confirmation Certificate verifying the BOC Certificate of Payment.

Registration Procedure and Location

  • Registration of these motor vehicles must only be conducted at the LTO offices in Diliman or Pasay District.
  • Registration is conditional upon the submission of all requisite documents listed in the guidelines.

Required Documents for Registration

  • Confirmation Certificate from the LTO Registration Section.
  • BOC Certificate of Payment (the original "Green Copy").
  • Seizure Order related to the summary seizure proceeding.
  • Informal Entry documentation.
  • Official Receipt issued by the BOC evidencing payment.
  • Affidavit of Warranty and Undertaking by the vehicle owner.
  • Police clearance from the Philippine National Police - Traffic Management Group (PNP-TMG).
  • Clearance from the Motor Vehicle Inspection Station (MVIS).
  • Valid and appropriate Insurance Certificate of Cover.
  • Actual physical inspection of the motor vehicle by LTO personnel.

Compliance and Implementation

  • The guidelines provide strict compliance instructions to ensure all procedural and documentary requirements are fulfilled.
  • The memorandum circular was adopted on November 25, 2003, undersigned by Assistant Secretary Anneli R. Lontoc.

Legal and Administrative Importance

  • Provides a clear and streamlined process for resolving tax deficiency issues related to imported vehicles.
  • Facilitates revenue collection for government agencies while regularizing previously non-compliant motor vehicles.
  • Serves to regularize ownership and registration status thereby promoting law adherence and vehicle legal use on public roads.

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