Permit to Operate as Excise Taxpayer
| ATR Reference: | 4.5.1.1.2 Licensing for specified use |
| UN Code: | E112 |
| NTM Type: | Licensing for Specified Use |
Issuing Agency
- BIR National Office Building, BIR Road, Diliman, Quezon City
- 89817000, 89297676, 89817419, 89817452, 89817478, 89817479
- None
- contact_us@bir.gov.ph, jethro.sabariaga@bir.gov.ph, dondanon.galera@bir.gov.ph
- https://www.bir.gov.ph/
Information
It is required for the importer to have a permit to operate as an importer for excise tax purposes before applying for the ATRIG
| Governing Law: | Revenue Memorandum Order No. 35-2002:
Prescribing the Guidelines and Procedures in the Processing and Issuance of Authority To Release Imported Goods (ATRIG) for Excise and Value-Added Tax Purposes |
| Applicable Section: | Section II (2) |