PAYMENT OF BIR ASSEMBLER’S TAX PURSUANT TO MC 88-044
National Administrative Register [ LTO MEMORANDUM, July 29, 1998 ]
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