It has been observed and reported that upon issuance of MC No. 509-2004 dated March 29, 2004, most if not all sales invoices being issued by car dealers were undated, erased or with superimposed date. Obviously the intention is to avoid the penalties if applied for registration beyond the 7 days period as required by the Memorandum Circular.

In view hereof, compliance to Memorandum Circular No. 509-2004 is hereby reiterated. A fifty percent (50%0 penalty shall be imposed on the initial/original registration of motor vehicle with undated, erased or with superimposed date on the sales invoice.

For strict compliance.

Adopted: 10 Nov. 2004

(SGD.) ANNELI R. LONTOC
Assistant Secretary