RMC No. 100-2021 — Amends RMC Nos. 55-2014, 66-2014 and 78-2014 to transfer the requirement for certification from the Food and Drug Administration to the Bureau of Animal Industry Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE September 6, 2021 R.EVENUE I\,IEMORANDUM CIRCULAR NO. IO()- 2OE'I SUBJECT : Amending ttMC IYos. 55-2014 ,, 66-2014, and 78-2014 to transfer the requirement for certification from the Food and Drug Administration (FDA) to the Bureau of Anirnal Industry @AI) TO Alt Interrral Revenue Officers and Others Concerned This Circular is issued to align the issuance of the certification with the proper regulatorl- agency that has the mandate to penalize sellers and importers of livestock and poultrl' t-eeds or ingredients used in the manufacture of finished feeds that resort to misdeclaration in order to bsexempt from the payment of value-added tax (VAT) under Section 1 09( 1 XB) of the \ational Internal Revenue Code of 7997 , as airended. The requirement to provide the certif-rcation was initially lodged with the FDA. in order tfuorsoehmdeilVnp AtehnTes.umTreahnotuhsfaeatcthtouanrtelywotehfrefeinsfiaistlhefeoodrrfhitmeumdpsoarntthaactotionwnseuroemf uplivntieofisnt tfosochrkahlluambnedanpsuocbuojlentrcsytumtfoepeVtdiosAnoT\r.ienTr-ehsreee\dFeiDemnp\ts.t however, has no legal mandate to penaltze importers on their misdeclaration of tted ingredients, such as palm oil, as animal feed ingredient, although it was also distributed tor human consumption, in order to avoid the inrposition of VAT. Republic Act (RA) No. 97 Ll mandates the FDA to ensure the safety, efficacy, and qualitl' of health products which include food and drugs, but not animal feeds. The BAI, in contrast. is specifically nandated to regulate' and control the manufacturing,'importation. labelling. advertising and sale of livestock and poultry feeds. pursuant to RA No. 1556. This RMC hereby arnends R.n{C Nos. 55-2014, 66-2014, and 78-2014 to transt-er the issuance of the required certification that the livestock or poultry feeds or ingredients used in the manufacture of finished feeds are unfit fc,r human consumption, from the FDA to the BAI. This Circ'rlar shall take effect immediately. All revenue officials and emplo.v-ees ate enjoined to give this Circular as vride a publicity as possible. ,ffi& CAESAR R. DULAY rEtJ OF INTERNAL RHVEN , 045599 Commissioner of Internal Revenue K-1 m h' CDz Irl