RMO No. 20-2022 — Prescribes the modified guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIG) for Value-Added Tax (VAT)-Exempt Drugs and Medicines covered under Section 109(AA) of the National Internal Revenue Code of 1997 (Tax Code), as amended by RA No. 11534 Digest | Full Text

REVENUE MEMORANDUM ORDER NO. 20-2022 issued on March 31, 2022 prescribes the modified guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIG) for Value-Added Tax (VAT)-Exempt Drugs and Medicines covered under Section 109(AA) of the National Internal Revenue Code of 1997 (Tax Code), as amended by RA No. 11534. The following modifications are prescribed to be strictly observed by the BIR processing offices in the processing of ATRIG specific to importation of VAT-exempt drugs and medicines prescribed for diabetes, high cholesterol, hypertension, cancer, mental illness, tuberculosis and kidney diseases covered under Section 109(AA) of the Tax Code, as amended by RA No. 11534: Affected Policies and Guidelines Under Modifications Section in RMO No. 35-2002 RMO No. The ATRIG shall be processed, The ATRIG shall be processed, 35-2002 approved and issued within one (1) approved and issued within one (1) day day from the time of the actual from the time of the actual receipt of the Section II(5) receipt of the application, in cases application, in cases where the where the application for ATRIG is application for ATRIG is supported by supported by complete documents complete documents and there is no and there is no legal/factual issue on legal/factual issue on the taxability of the the taxability of the imported article. imported article. The BIR will only stamp the application as "received" when documentation is complete with and there is no discrepancy noted. In this regard, the description of drugs/medicines in the application for ATRIG must be exactly the same with the published list by the Food and Drugs Administration (FDA) listing. If not, the RDO will not accept the application and the applicant should settle the issue/discrepancy with the FDA. Section IV(2) The approval of ATRIGs processed The approval of ATRIGs processed by by the above processing offices shall the above processing offices shall be be made by the following: made by the following: a. Assistant Commissioner for Large a. Assistant Commissioner for Large Taxpayers Service � For ATRIGs Taxpayers Service � For ATRIGs processed by Large Taxpayers processed by Large Taxpayers Assistance Division II. Assistance Division II. b. Regional Director -- For ATRIGs b. Regional Director � For ATRIGs processed by RDOs and EXTAs. processed by RDOs and EXTAs that are co-located in their respective Regional Offices.

Affected Policies and Guidelines Under Modifications Section in RMO No. 35-2002 RMO No. 35-2002 c. Revenue District Officers � For RDOs having jurisdiction over the port of entry that are not co-located in the Regional Offices. Section RELEASING OFFICER RELEASING OFFICER III(A) 1. Prepare the transmittal letter 1. Prepare the transmittal letter addressed to BOC covering all addressed to BOC covering all approved ATRlGs for the day, for approved ATRIGs for the day, for signature by the approving signature by the approving official. official. 2. Post all the information on the 2. Post all the information on the approved ATRIG to the ATRIG approved ATRIG to the ATRIG Control Card and the ATRIG Control Card and the ATRIG Registry Book. Registry Book. 3. Send the transmittal letter, 3. Upon receipt of the duly together with all the original approved ATRIG, send the copy(ies) of the approved ATRIG scanned copy thru electronic thru a designated Revenue mail to the following: Officer, directly to the BOC not later than 12:00 noon of the a. Dedicated email of the office of following day. The original copy Revenue Collector of BOC of the approved ATRIG shall, in handling the release of the no case, be allowed to be imported items, which may be sufficient for the BOC to process the release of the imported goods, and b. Taxpayer or authorized representative, i.e., brokers, Provided, there is an SPA/ Secretary's Certificate authorizing the applicant to process and receive a photocopy of the ATRIG and the official email where the scanned copy of the ATRIG will be sent. 4. Send the transmittal letter, together with all the original copy(ies) of the approved ATRIG thru a designated Revenue Officer, directly to the BOC on a weekly basis. The original copy of the approved ATRIG shall, in no case, be allowed to be delivered to the BOC thru the importer/applicant or broker/ representative.

Affected Policies and Guidelines Under Modifications Section in RMO No. 35-2002 RMO No. delivered to the BOC thru the 35-2002 importer/applicant or broker/ representative.