RMC No. 78-2014 — Circularizes clarifications on the requirement of FDA Certification for the feed ingredients enumerated in RMC No. 66-2014

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BURDAU OF TPGBNA RECORDU MGT OCT 2 4 2t 10:38

Quezon City RECEI

October 24, 201

REVENUE MEMORANDUM CIRCULAR NO._7 8- 3014

SUBJECT: 2014 Circularizing Clarifications on the Requirement of FDA Certification for the Feed Ingredients Enumerated in RMC 66-

TO All Revenue Officials and Employees Concerned

implementation of the Certification from the Food and Drug Administration (FDA) pursuant to RMC No. 66-2014. This Circular is being issued to ' clarify issues in the requirement and

would necessitate the submission of a Certification from the FDA should any of them RMC No. 66-2014 amending RMC 55-2014, cited specific feed ingredients that

be the subject of a sale or importation in support of the value-added tax (VAT) exemption invoked under Section 109(1)(B) of the Tax Code of 1997, as amended. The list is exclusive as of date of the issuance.

ingredients and additives used in the manufacture of finished feeds that have possible utilization for human consumption and thereby removing it from the ambit of the VAT exemption provision. However, the Bureau is not precluded from adding to the list such other feed

issuance of a revenue memorandum circular after due consultation with government agencies having the competence to make such determination. Any addition to the enumeration should. as a matter of policy, necessitate the

determined by competent authority to have possible utilization for human additives used in the manufacture of finished feeds which may hereinafter be the discretion or authority to make a declaration of whether or not the feed ingredient consumption ", should not be construed as giving the Revenue District Officers (RDOs) The clause in RMC No. 66-2014- "and such other feed ingredients and

subject of the sale or importatio:: has possible utilization for human consumption.

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Certification shall only be required for VAT exemption purposes for sale or importation Powder; and Palm Olein) and that a revenue memorandum circular shall be issued for any subsequent addition to said enumeration. of any of the six (6) enumerated feed ingredients used in the manufacture of finished feeds (Whey Powder; Skimmed Milk Powder; Lactose; Buttermilk powder; Whole Milk In sum: for purposes of complying with RMC No. 66-2014, the FDA

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

Commissionef of Internal Revenue KIM S. JACIRTO-HENARES

0277 4 5 I-1

BUREAU QE INEHNAI