RMO No. 25-2020 — Amends certain provisions of RMO No. 23-2020 relative to the offices that will process and issue the Authority to Release Imported Goods (ATRIG) for VAT Exemption on the importation of prescription drugs and medicines pursuant to RR No. 18-2020

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

REVENUE MEMORANDUM ORDER NO._25- &020 july 24, 2020

SUBJECT : Amends Certain Provisions of Revenue Memorandum Order (RMO) No. 23- National Internal Revenue Code of 1997, as amended by R.A. No. 10963 or the 2020 to Prescribe the Offices to Process the Issuance of an Authority to Release Imported Goods (ATRIG) for Value-Added Tax (VAT) Exemption on the Importation of Prescription Drugs and Medicines Pursuant to the Provisions of Revenue Regulations (RR) No. 18-2020, which Implemented Section 1 of Republic Act (R.A.) No. 11467, Further Amending Section 109(AA) of the "TRAIN Law"

TO All Internal Revenue Officers and Others Concerned

2020, to read as follows: This Order is being issued to amend the second and third paragraphs of RMO No. 23-

exempt from VAT pursuant to Revenue Memorandum Order (RMO) No. 35-2002 over the port of entry." dated October 28, 2002 at the Revenue District Office (RD0) having jurisdiction "For VAT purposes, the ATRIG shall be issued on all importations of articles

the RDO having jurisdiction over the port of entry shall process application for * ATRIG by the.manufacturers, distributors, wholesalers and retailers of drugs and medicines included in the "list of approved drugs and medicines" issued by the Department of Health (DOH). The policies, guidelines and.procedures set forth in RM0 No. 35-2002 shall be strictly followed and observed." "For consistency in the issuance of ATRIG for VAT-exempt transactions,

modified and amended accordingly. All issuances and/or portion thereof inconsistent herewith are hereby repealed,

This Order shall take effect immediately.

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BUREAU OF INTERNAL REVENUE NNnTTN JUL: 2 9 2020 3:1+ P.M Uw Commissioner of Internal Revenue CAESAR R. DULAY 036017

RECORDS MGT. DIVISION