RR No. 6-2020 — Implements the Tax Exemption provision of RA No. 11469 (Bayanihan to Heal as One Act) (Published in Manila Bulletin on April 1, 2020)

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

March 27, 2020

REVENUE REGULATIONS NO. 6-2020

SUBJECT: IMPLEMENTING THE TAX EXEMPTION PROVISION OF REPUBLIC ACT NO.11469,OTHERWISE KNOWN AS THE "BAYANIHAN TO HEAL AS ONE ACT

TO: ALL INTERNAL REVENUE OFFICERS AND OTHERS CONCERNED

Revenue Code (NIRC) of 1997,as amended, the following regulations are hereby issued to implement the tax exemption provision under Section 4(o) of Republic Act (R.A.) No.11469,otherwise known as the "Bayanihan to Heal as One Act. Section 1.OBJECTIVE. - Pursuant to Section 244 of the National Internal

emergency measure as an immediate response to the crisis brought by the COVID- 4(o) of the same law gave the President the power to adopt the following temporary emergency had been declared over the entire country.Furthermore, paragraph 19 pandemic: Section 2. BASiS.-Under Section 2 of R.A. No.11469, a state of national

Liberalize the grant of incentives for the manufacture or importation of critical or needed equipment or supplies for the carrying-out of the policy declared herein, including healthcare equipment and supplies: Provided, That importation of these_equipment and supplies shall be exempt from import duties,taxes and other fees; (Underscoring supplied)

Section 3.COVERAGE.-Based on the law, it is hereby declared that:

(a)The importation of critical or needed healthcare equipment or supplies intended to combat the COVID-19 public health emergency, including shields, surgical equipment and supplies);laboratory equipment and its laboratory and medical equipment, surgical equipment and supplies thermometers, hand soap. detergent, sodium hydrochloride, cleaning and suspension, mefenamic acid, vitamins tablet and suspension, hyoscine personal protective equipment (i.e. gloves, gowns, masks, goggles, face reagents; medical equipment and devices; support and maintenance for medical supplies, tools, and consumables (i.e. alcohol, sanitizers, tissue, materials, povidone iodine, common medicines (e.g., paracetamol tablet tablet and suspension, oral rehydration solution, and cetirizine tablet and

EXEMPT from value-added tax, excise tax and other fees. determined by the DOH and other relevant government agencies, shall be suspension);testing kits,and such other supplies or equipment as may be

(b) Importation of materials needed to make health equipment and supplies Master List of the Department of Trade and Industry and other incentive deemed as critical or needed to address the current public health emergency shall likewise be EXEMPT from value-added tax,excise tax and other fees, provided that the importing manufacturer is included in the granting bodies.

(c) The importation thereof shall not be subject to the issuance of Authority To Release Imported Goods (ATRIG) under Revenue Memorandum Order RMO No.35-2002.Hence, the ATRIG shall not be necessary for the release of said goods from Bureau of Customs (BOC. Based on the BOC list of importers who made importations without any ATRIG,the BIR will conduct post investigation/audit.

(d Donations of these imported articles to or for the use of the National are EXEMPT from donor's tax, and subject to the ordinary rules of conducted for profit, or to any political subdivision of the said Government deductibility under existing rules and issuances. Government or any entity created by any of its agencies which is not

parts thereof inconsistent with the provisions of these regulations are hereby repealed, known as the "Bayanihan to Heal as One Act" amended or modified accordingly during the effectivity of R.A.No.11469,otherwise Section 4.REPEALING CLAUSE.-Any rules and regulations,issuances or

and shall be in full force only during the three (3) month effectivity of R.A. No.11469 otherwise known as the "Bayanihan to Heal as One Act", unless extended or withdrawn by Congress or ended by Presidential Proclamation Section 5. EFFECTIVITY.- These regulations shall take effect immediately

shall be provided three (3) certified copies of this Revenue Regulations. The Office of National Administrative Register (ONAR) of the UP Law Center

CARLOS G.DOMINGUEZ II Secretary of Finance

MAR 30 2020 Recommending Approval:

1aesar

Commissioner of Internal Revenue A CAESAR R.DULAY B 033730 a1

MAR 30 2020 5:30 PM