Importation Procedures for Excise Tax Articles

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BIR REVENUE MEMORANDUM ORDER NO. 55-99: Importation Procedures for Excise Tax Articles

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Title Supreme Court: Importation Procedures for Excise Tax Articles

Law: Bir Revenue Memorandum Order No. 55-99

Decision Date: Jul 6, 1999

BIR Revenue Memorandum Order No. 55-99 establishes uniform procedures and documentary requirements for the importation of excise tax articles, including raw materials and machinery, mandating taxpayer registration, surety bonds, and specific labeling for imported goods.

excise tax

importation

revenue memorandum

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