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(NAR) VOL. 19 NO. 1 / JANUARY - MARCH 2008

[ LTO MEMORANDUM CIRCULAR NO. RIB-2008-925, January 25, 2008 ]


Effective immediately, the following guidelines and procedures are hereby instituted for the observance of ail concerned in the confirmation and registration of brand new and used imported motor vehicles except for those motor vehicles imported pursuant to the Motor Vehicle Development Program (MVDP) of the Government:

I. Encoding and Confirmation of Certificates of Payments

1. An Encoding Unit shall be created at the Registration Section, Central Office which will be responsible in the encoding through the MAIDRS Facility the Certificate of Payment (CP) data using the original CP submitted by the Bureau of Customs as basis. The said CP data can be viewed at the Regional and District Offices through the MAIDRS Facility.

2. The encoded CP data shall be used as basis in the issuance of the Certificate of Stock Reported (CSR) in the Registration Section and in all Regional Offices.

II. Processing of Certificate of stock Reported

1. The importer/dealer shall submit the following documents to the Registration Section, Central Office or to the Operations Division, Regional Office:
a. Copy of current LTO Accreditation as MAID
b. Stock report
c. Certificate of Tax Payment and Clearance from the BOC accompanied by the bill of lading, informal entry, packing list, commercial invoice, chassis and engine stencils; and
d. Picture of the motor vehicle subject of registration showing the external as well as the internal appearance of the motor vehicle.
2. The Registration Section, Central Office or the Operations Division, Regional Office shall process and issue the CSR upon verification of CP and other pertinent data in the MAIDRS.

3. The guidelines in the stock reporting prescribed in Memorandum Circular No. 652-2005 shall still be observed, except that encoding of all CPs shall be done at the Encoding Unit at the Central Office that will be created for the purpose.

III. Sales Reporting

1. Sales reporting shall be done at the Regional Offices upon presentation of the CSR and sales invoice.

2. The sales reporting guidelines prescribed in Memorandum Circular No. 652-2005 shall still be observed.

IV. Registration of the motor vehicle

1. The venue of registration shall be at the LTO District Office nearest the BOC Port of Entry, except in National Capital Region wherein Diliman District Office is the authorized venue of registration. The facility for the registration of imported brand new and used motor vehicles covered by this memorandum circular shall be disabled in the non-authorized district offices.

2. The TDO of the said district office shall coordinate with the BOC collector of the Port of Entry to determine authenticity of the owners copy of the CP.

3. The evaluator shall verify the CSR being presented by the registrant against the CP data in the MAIDRS Facility.

4. The motor vehicles shall undergo emission and road worthiness inspection test in compliance with the provisions of RA 4136 and RA 8749;

5. The following documents should be submitted by the dealer/buyer to the LTO concerned district office for the registration of subject brand new imported motor vehicle.
a. Certificate of Stock Reported:
b. Clearance and Certificate of Tax Payment from the BOC with the attachments:
c. Duly verified and encoded/uploaded original sales invoice;
d. PNG-TMG clearance;
e. Insurance of Cover;
f. Motor Vehicle Inspection Report;
g. Commercial invoice of mv issued by the country of origin;
h. Bill of lading;
i. Certificate of Conformity from DENR;
j. Sales invoice of mv with sales evaluation from the regional office;
k. Valid certificate of public convenience duly confirmed by the LTFRB, in case of for hire mvs;
l. Valid Motorized Tricycle Operators Permit (MTOP) for tricycles only; and
m.Taxpayer's Identification Number (TIN)
6. The following should be presented for the registration of used imported motor vehicles:
a. Commercial invoice or certificate of registration from the country of origin;
b. Copy of the BOC CP duly confirmed by the Registration Section;
c. Sales invoice of motor vehicles with sales evaluation from the regional office;
d. CSR;
e. CCES;
f. PNP-TMG clearance;
g. MVIR;
h. Appropriate insurance certificate cover;
i. TIN.
7. The following should be presented for the registration of imported second hand by direct end user (first and last importation):
a. OR of CR from country of origin:
b. BOC CP duly confirmed by the Registration Section/Regional Office:
c. Affidavit of first and last importation;
d. Bill of lading;
e. CCES;
f. PNP-TMG Clearance;
g. MVIR;
h. Appropriate insurance of cover; and
i. TIN.
V. Monitoring and Control

For purpose of monitoring and control, a separate file/report on the registered brand new and imported motor vehicles covered by this memorandum circular shall be maintained in the MVRS/MAIDRS database. The file which can be accessed anytime should include the following information:
a. BOC CP Number:
b BIR Payment Number:
c. Owners name:
d. Engine Number:
e. Chassis number:
f. Plate Number:
g. File Number:
h. OR number: and
i. Date Registered
This memorandum circular revokes Memorandum Circular RiB-2008-912. All other circulars and issuances inconsistent with this Memorandum Circular shall be deemed repealed.

For strict compliance.

Adopted: 25 Jan. 2008

Assistant Secretary
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