[ LTO MEMORANDUM, July 29, 1998 ]

PAYMENT OF BIR ASSEMBLER ™S TAX PURSUANT TO MC 88-044



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