RMO No. 10-2020 — Prescribes the policies and guidelines relative to the ATRIG requirements of all goods imported under Section 4, Paragraph (o) of " Bayanihan to Heal as One Act"

BUREAU OF INTERNAL REVENUE Republic of the Philippines Department of Finance MAR 30 2020 5:30 PM

National Office Quezon City

30 March 2020

REVENUE MEMORANDUM ORDER NO.10_-2020

SUBJECT Exemption from Authority to Release Imported Goods (ATRIG) o) of Republic Act (RA) No.11469, otherwise known as the Requirements of all Items Imported under Section 4, paragraph "Bayanihan to Heal as One Act"

TO All Internal Revenue Officers and Others Concerned

BACKGROUND

RA No. 11469 was passed to address the declared Public Health Emergency distribution of such health products be not unnecessarily delayed. throughout the Philippines due to the Corona virus Disease 2019 (COVID-19).The Iaw grants, under Section 4, paragraph (o), exemptions from Value-added Tax (VAT) and excise tax on the importation of health equipment and supplies deemed as critical or needed to address the current public health emergency. Further, it mandates that

I OBJECTIVE

all goods imported under Section 4, paragraph (o) of "Bayanihan to Heal as One Act." This order is issued in line with Revenue Regulations No. 6 -2020 dated March 27 2020 to prescribe the policies and guidelines relative to the ATRIG requirements of

I. POLICIES AND GUIDELINES

1. All importations of health equipment and supplies deemed as critical or needed to supplies may include but are not limited to the following: from customs custody without need of an ATRIG. These health equipment and address the current public health emergency, declared as exempt from VAT and excise taxes under Section 4,paragraph (o) of RA No.11469,shall be released

a. Personal Protective equipment such as gloves, gowns, masks, goggles, b.* Laboratory equipment and its re-agents; C. Medical equipment and devices; face shields, surgical equipment and supplies;

d Support and maintenance for laboratory and medical equipment; e. I Medical supplies, tools, and consumables such as alcohol, sanitizers, Surgical equipment and supplies;

paracetamol tablets and suspension mefenamic acid, vitamins tablet tissue, thermometers, hand soap, detergent, sodium hydrochloride. cleaning materials, povidone iodine, common medicines(e.g.

h.. COVID-19 testing kits; and Others as may be identified by the Department of Health and other and suspension, hyoscine tablet and suspension, oral rehydration relevant government agencies. 1 solution, and cetirizine tablet and suspension);

2. Importation of materials needed to produce the health equipment and supplies deemed as critical or needed to address the current public health emergency shall likewise be released from customs custody without need of an ATRIG provided that the importing manufacturer is included in the Master List of the Department of Trade and Industry and other incentive granting bodies.

3. The Bureau of Customs shall furnish the Commissioner of Internal Revenue with a summary report of all importations availing of the privilege under Section 4, paragraph (o) of RA No. 11469 with the following details: Name of Invoice Value of Goods, Date of Arrival of Goods. Consignee/Importer,Tax Identification Number (if available),Description of Goods,

N. PERIOD OF VALIDITY AND REPEALING CLAUSE

equipment and supplies under Section 4, paragraph (o) of RA 11469 which arrived The exemption from ATRIG requirement shall only cover importations of health and were cleared by the Bureau of Customs during the three (3) months effectivity of RA 11469, unless extended or withdrawn by Congress or ended by Presidential Proclamation.2

All revenue issuances inconsistent herewith are deemed amended during the effectivity period of RA 11469.

the expiration of the three-month period, unless extended or withdrawn by Congress or ended by Presidential Proclamation. This Order is automatically repealed upon the lifting of the emergency powers through

V. PENALTY CLAUSE

RA 11469 shall be subject to disciplinary action and shall be dealt with accordingly. Strict compliance is herein enjoined. Any violation of the provision of the Order and

V. EFFECTIVITY

This Order shall take effect immediately.

Commissioner of Internal Revenue CAESAR R.DULAY

E 033731

RA No.11469, Section 9.The law was published and deemed effective on 26 March 2020 Republic Act No.11469.Sectio t.par

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MAR 30 2020 5:30 PM