It has been observed by our internal Auditors that there are district offices which register chop-chop motor vehicles without payment of BIR assembler’s tax as provided for in Administrative Order No. 88-044.

This is a violation of our existing rules and regulations. Any violator shall be dealt with administratively/criminally.

For your guidance and strict compliance.

Adopted: 29 July 1998

(SGD.) BENJAMIN G. CALIMA
Assistant Secretary