TRA shall serve taxpayers and stakeholders in accordance with the following service standards:
9.1 Registration of Taxpayers
9.1.1 Taxpayers Identification Number (TIN)
TIN registration shall be provided after fulfillment of all requirements:
- Regional Office: within 1 working day from the date of receipt
of the application.
- District Office: within 10 working days from the date of receipt of the application
9.1.2 Value Added Tax (VAT)
VAT registration shall be provided after fulfillment of all requirements:
- Regional Office: within 2 working days from the date of
Receipt of the application
- District Office: within 10 working days from the date of receipt
of the application
9.1.3 Motor Vehicle Registration
Registration and issuance of card shall be done within 2 working days from the date of receipt of the application after fulfilling all requirements.
9.1.4 Tax Consultant Registration
Tax Consultant shall be registered within 15 days after receiving application forms and fulfillment of all requirements.
9.2 Permits and Licenses
9.2.1 Motor Vehicle Relicensing
TRA will issue a motor vehicle license after fulfillment of all requirements within 1 working day from the date of receipt of the application.
9.2.2 Driving licenses
TRA will Issue new driving license after fulfillment of all requirements within three working days from the date of receipt of the applications. TRA will renew driving license after fulfillment of all requirements within two working days from the date of receipt of the applications.
9.2.3 Licensing of Customs Agents
All qualifying companies are issued with licenses within 2 days upon fulfillment of the requirements.
9.2.4 Licensing Transporters of Goods under Customs Control
License is issued within 2 days upon fulfillment of the requirements.
9.2.5 Permit for Temporary Importation of Motor Vehicles
Under C32: Permission for temporarily imported motor vehicle shall be granted within 2 days from receipt of the application.
Under Carnet De Passage: Permission for temporarily imported motor vehicle shall be granted within one day from receipt of the application, upon fulfillment of the necessary requirement of the law
9.3 Pre-Arrival Declaration (PAD) and Post Manifest
Declaration (PMD)
Assessed Pre-Arrival Declaration (A-PAD) issued within 24 hours from the date of acceptance of PAD and PMD
9.4 Customs Clearance
Importers and Exporters are required to fulfill customs requirements for the purpose of registering the TANSAD
9.4.1 Importation Clearance: Registered TANSADs that undergone through TANSAD (PMD) system get clearance within 24 hours and TANSAD (PAD) will get clearance within 1 hour for the declaration which will not require physical verification.
9.4.2 Exportation Clearance: Clearance is grantedwithin 24 hours after TANSADs has been Registered.
9.4.3 Transit Clearance: Clearance is grantedwithin 24 hours after TANSADs has been Registered.
9.5 Customs Release
9.5.1 Across Airports and Sea ports: Release order shall be granted within 1 hour for declaration, subjected for scanning, and within 2 hours for declaration, subjected for physical verification, upon fulfillment of the requirements.
9.5.2 Across Land Boarder Stations: Release order issued within 3 hours upon fulfillment of requirements.
9.6 Licensing of Bonded Warehouse, Manufacturing Under Bond (MUB) and Inland Container Deports (ICD)
License is issued within 3 days upon fulfillment of the requirements.
9.7 Tax Audits
TRA shall conduct tax audit on taxpayer’sbusiness records and finalize the audit within 3 months for Complex cases and 6 months for Very complex cases.
9.8 Audit Report
TRA shall give in writing the audit findings /recommendations within 21 days after finalizing the audit.
9.9 Tax Investigation Services
9.9.1 Rewarding of Informers
Eligible informers are rewarded within 30 days from the date of receipt of notice of confirmation of payment of tax liability.