Revenue Office Tax Exemption Manual (TESLite)

December 2018DOF MANUALREVENUE OFFICE TAX EXEMPTION MANUAL (TES)I. INTRODUCTIONA. ABOUT THE MANUALThis Manual is designed to provide users relevant information such as legal basis, documentary requirements, and steps in processing applications for tax exemption on importations. It also provides guidelines on registration and updating of information of applicants and the registration requirements under the TES. HTcADCThe laws, rules, and regulations on the grant of tax exemption as well as the conditions and policies in processing applications for tax, exemptions are to be strictly adhered to by the Revenue Office personnel and officials.This Manual may be amended or revised through issuance of appropriate Department Orders.B. ABOUT THE REVENUE OFFICEThe Revenue Office is a frontline office of the Department of Finance responsible for the processing of applications for exemption from payment of taxes and duties on importations based on existing laws, rules and regulations, including international agreements or commitments, and the Constitution. CAIHTEThe Office is headed by a Director IV who supervises the three divisions: the Internal Revenue Division, the Customs and Tariff Division and the Research...