Summary
RMC No. 78-2014 clarifies the requirement of Food and Drug Administration (FDA) Certification for the feed ingredients listed in RMC No. 66-2014.
Key points
- No discretion for Revenue District Officers. The clause in RMC No. 66-2014 on other feed ingredients and additives later determined by competent authority to have possible human consumption use does not give Revenue District Officers authority to declare whether a feed ingredient has such use.
- Six listed ingredients. The FDA Certification is required only for Value-Added Tax exemption on sale or importation of six feed ingredients used in finished feeds: Whey Powder, Skimmed Milk Powder, Lactose, Buttermilk powder, Whole Milk Powder and Palm Olein. Any later addition to the list will be issued through an RMC.
Who is affected
- Sellers and importers of the six listed feed ingredients
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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