Summary
RMO No. 25-2020 amends provisions of RMO No. 23-2020 on which offices process and issue the Authority to Release Imported Goods (ATRIG) for VAT-exempt importation of prescription drugs and medicines under RR No. 18-2020.
Key points
- Issuing office. The ATRIG on importations of articles exempt from VAT under RMO No. 35-2002 is issued at the Revenue District Office (RDO) having jurisdiction over the port of entry.
- Applications processed. That RDO processes ATRIG applications from manufacturers, distributors, wholesalers and retailers of drugs and medicines in the Department of Health “list of approved drugs and medicines”. The policies and procedures of RMO No. 35-2002 are strictly followed.
Who is affected
- Manufacturers, distributors, wholesalers and retailers of drugs and medicines in the DOH approved list
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.