Supreme Court E-Library
Information At Your Fingertips


  View printer friendly version

(NAR) VOL. 14 NOS. 1-2 / JANUARY - MARCH 2003

[ LTO MEMORANDUM CIRCULAR NO. RTL-MC-03417, January 13, 2003 ]

PROCEDURES TO IMPLEMENT EXECUTIVE ORDER NO. 142 IN RELATION TO JOINT DEPARTMENT ORDER (JDO) NO. 2002-82 REQUIRING OWNERS OF TAXABLE IMPORTED MOTOR VEHICLES TO SECURE FROM THE BOC-BIR A CLEARANCE AS A PRECONDITION FOR THEIR INITIAL OR RENEWAL OF REGISTRATION WITH THE LAND TRANSPORTATION OFFICE



I
Objectives

To ensure that the payment of duties and taxes as provided for under E.O. 142 in relation to JDO No. 2002-82, the following rules and regulations are hereby issued in order to effectively implement and attain the objectives thereof.

II
Scope 

a. This Memorandum Circular shall cover untaxed and unregistered completely built-up (CBU) units of imported motor vehicles regardless of year model, including motorcycles.

b. This Memorandum Circular shall likewise cover tax-paid/duty-paid and currently registered Motor Vehicle Imported into the country during the year 2000, 2001 and 2002, regardless of the Port of Entry, except those imported under the Motor Vehicle Development Program (MVDP) of the Board of Investment (BOI). These imported motor vehicles are required to secure clearance from the BOC-BIR as a precondition to the renewal of registration.

III
Implementing Procedures 

To ensure that there will be a proper and orderly flow of documents, the following implementing Procedures are hereby adopted:

  A. For Untaxed and Unregistered Imported Motor Vehicles* 

Step 1. Assistant Secretary’s Office 

  1. Filing of the Letter of Request
  2. Filing of Undertaking (affidavit) 

Note: Endorsement to Bureau of Customs - Customs Collection Unit (BOC-CCU) for appropriate action 

Step 2. BOC-CCU 

  1. Issuance of official receipt covering the payment of duties and taxes
  2. Issuance of Certificate of Payment and Clearance. 

Note: Original documents shall be forwarded to LTO-Registration Section Central Office. 

Step 3. LTO-Registration Section 

  1. To Issue Confirmation Certificate (CC) 

Step 4. LTO District Offices 

Registration of imported Motor Vehicles and the following documents are required: 

  1. LTO-Confirmation Certificate issued by Registration Section Central Office
  2. PNP- Traffic Management Group (TMG) Clearance
  3. LTO-North Motor Vehicle Inspection Station certificate of compliance for smoke emission and road worthiness
  4. Certificate of Compliance to Emission Standard (CCES) issued by DOTC
  5. Stencil of Engine and Chassis
  6. Mandatory CTPL Insurance

B. For tax-paid/duty-paid and registered Motor Vehicles Imported in the year 2000, 2001, and 2002* 

Step 1. Assistant Secretary’s Office 

  1. Filing of the Letter of Request
  2. Filing of the undertaking (affidavit) 

Note: Endorsement of BOC-CCU for appropriate action 

Step 2. BOC-CCU 

  1. Issuance of official receipt covering the payment of duties and taxes (if any)
  2. Issuance of Certificate of Payment (if applicable) and clearance. 

Step 3. LTO-Registration Section 

  1. To issue Confirmation Certificate (if applicable)
  2. Endorsement to designated LTO District Office 

Step 4. LTO District Office 

Renewal of Registration of imported motor vehicles and the following Documents are required: 

  1. Original Certificate of Registration and Latest Official Receipt
  2. LTO Registration Section Confirmation Certificate (if applicable)
  3. Certificate of Emission Compliance (CEC) coming from a duly accredited and authorized Private Emission Testing Center (PETC)
  4. Inspection form duly accomplished by LTO inspector.

IV
  Monitoring Procedure  

To ensure that the implementing procedure will be monitored properly and orderly, only the following National Capital Region District Offices are hereby assigned to accept registration under this Memorandum Circular:

  1. Pasay District Office
  2. Caloocan District Office
  3. Diliman District Office
  4. Quezon City District Office 

The district heads of the aforementioned designated district offices are required to submit their respective reports to the NCR Director who, in turn, shall submit a summary report to the Assistant Secretary.

V
  Repealing Clause 

Previous orders, memoranda, circulars, rules and regulations inconsistent herewith are hereby superseded and/or modified accordingly.

VI
  Effectivity 

This order shall take effect immediately.

Adopted: January 13, 2003

(SGD.) ROBERTO T. LASTIMOSO
  Assistant Secretary

© Supreme Court E-Library 2019
This website was designed and developed, and is maintained, by the E-Library Technical Staff in collaboration with the Management Information Systems Office.