REVENUE MEMORANDUM ORDER NO. 12-2016 issued on April 4, 2016 prescribes the policies, guidelines and procedures in the manual issuance of Authority to Release Imported Goods (ATRIG) for imported automobiles already released from the custody of Bureau of Customs (BoC) pursuant to Revenue Regulations (RR) No. 2-2016. For automobiles already released from the custody of BoC without the required issuance of the ATRIG, a duly notarized application for ATRIG in duplicate and duly signed by the importer/registered owner or his duly authorized representative or registered owner of the automobile with the prescribed documentary stamp affixed thereon shall be filed with the Excise Large Taxpayers Regulatory Division (ELTRD). An application shall cover only one automobile. The importer/registered owner of automobiles shall file for issuance of ATRIG on the deadline setforth in RR No. 2-2016 or any amendments thereto. Thereafter, no application for ATRIG shall be accepted for imported automobiles already released from the custody of BoC. No ATRIG shall be issued unless the correct Excise and Value-Added Taxes including 50% surcharge and 20% interest shall have been paid within the same period. The 20% interest shall be reckoned from the date of the Final Import Entry and Internal Revenue Declaration/Single Administrative Document. The computation of Excise Tax shall be based on existing revenue issuances using the Excise Tax and Value-Added Tax Computation Sheet. The amount of Excise and Value-Added Taxes paid, as shown in any previous ATRIG issued to and as further evidenced by the Certificate of Payment previously issued by the BoC to the automobile subject of the application, shall be credited against the amount that should have been paid before the computation of the surcharge and the interest. Provided, the previous ATRIG should clearly identify that the same was issued for the same automobile subject of the application. Payment of Excise and Value-Added Taxes inclusive of surcharge and interest shall be made through the Electronic Filing Payment System (eFPS) or using e-BIR Form No. 0605 – (Payment Form), whichever is applicable indicating Deficiency Excise Tax/Value-Added Tax. The duplicate copy of the proof of payment (Confirmation from Banks for eFPS users/Bank validated payment form for e-BIR Form users) shall be submitted for validation purposes. Thereafter, ELTRD shall reconcile all applications received herein with the BoC to determine that the Certificate of Payments submitted are true and accurate, and/or all deficiency duties and tariffs, which may result by reason of the application for ATRIG herein, are properly paid for. ELTRD shall obtain from BoC not later than May 31, 2016 a certification as to the truthfulness and accuracy of the Certificate of Payments submitted, and/or any deficiency duties and tariffs resulting hereunder, a copy of the Certificate of Payments indicating therein the payment of the deficiency duties and tariffs, before the preparation of the Manual ATRIG Form. A Manual ATRIG Form (BIR Form No. 1918) in triplicate copy shall be prepared and issued for this purpose to be signed by the Commissioner of the Bureau of Internal Revenue (BIR) after verification that all requirements have been fully complied with. The “one ATRIG-one automobile’’ policy under existing revenue issuance shall be complied with for purposes of ensuring that the importation of automobiles are fully accounted for. ATRIGs that have been issued pursuant to this Order may be subject to post audit or review by any office authorized by the Commissioner of Internal Revenue. Any automobile released from the custody of BoC without the payment or proper payment of the required taxes may be detained by any Revenue Officer in accordance with Section 172 of the National Internal Revenue Code (NIRC) of 1997, as amended, and if warranted, subsequently forfeited pursuant to Section 268(C) of the NIRC. The persons responsible for the same shall be held liable for unlawful possession or removal without payment of tax pursuant to Section 263 of the NIRC as amended.