One ATRIG, one automobile

To ensure that the importation of automobiles is fully accounted for and revenue collections of the government are protected, the BIR has adopted the policy wherein one authority to release imported goods (ATRIG) shall be issued for each unit of imported automobile with a net importer’s price of over P2.1 million, excluding the VAT and excise taxes.

In cases of importation having a single bill of lading but consisting of several automobiles regardless of importer’s selling price, excluding value-added tax (VAT) and excise taxes, one ATRIG shall still be issued for every unit of automobile.

Pending the enhancement of the Philippine National Single Window System on ATRIG, a separate notarized application for ATRIG shall be filed and signed by the importer or his duly authorized representative, with the prescribed documentary stamp affixed thereon, for each and every unit of automobile.

(Revenue Memorandum Order No.21-2013, July 23, 2013)

Tax Brief – August 2013

Punongbayan and Araullo