RMC No. 66-2014 — Amends RMC No. 55-2014 relative to the requirement of Food and Drug Administration Certification for importations of livestock and poultry feeds or ingredients

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City DUREAU OF INTERNAL REVONUE RECORDS MGT DrVI8ION RECEIVED AtjG 2 7 2014/ 2:55pu Nhg

Aurust 27, 2014 REVENUE MEMORANDUM CIRCULAR NO._.6 - 20/4

SUBJECT : Amending Revenue Memorandum Circular No. 55-2014 on the requirement of Food and Drug Administration (FDA) Certification for importations of livestock and poultry feeds or ingredients

TO All Revenue Officials and Employees Concerned

amended to read as follows: The pertinent portion of Revenue Memorandum Circular (RMC) No. 55-2014 is hereby.

ingredients: feeds or ingredients used in the manufacture of finished feeds are exempted may also be used for the production of food for human consumption shall be subject tc VAT. Thus, for the sale or importation of any of the following feed from VAT, it is hereby clarified that the sale or importation of ingredients which "To give effect to the legislative intent that only livestock and poultry

1) Whey Powder 2) Skimmed Milk Powder 3) Lactose 4) Buttermilk powder 5) Whole Milk Powder 6) Palm Olein

authority to have possible utilization for human consumption, there must be and such other feed ingredients and additives used in the manufacture of finished feeds which may hereinafter be determined by competent

a showing that the same is unfit for human consumption or that the ingredient cannot be used for the production of food for human consumption as certified by the Food and Drug Administration (FDA).

wide a publicity as possible. Alt concerned are hereby enjoined to be guided accordingly and give this Circular as

KIM S.JAE ENTO-HENARES Commissioher of Internal Revenue

K-1 * 026127