Revenue Memorandum Order · RMO

RMO No. 20-2022 Digest

To prescribe modified guidelines and procedures in the issuance of Authority to Release Imported Goods (ATRIG) for 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.

Bureau of Internal RevenueIndependent research copy

Document type: RMO
Number: 20
Year: 2022
Text quality: Not specified

Document text

Reference copy · verify against the official source

RMO No. 20-2022 (March 31, 2022) modifies the RMO No. 35-2002 guidelines for issuing Authority to Release Imported Goods (ATRIG) for VAT-exempt drugs and medicines under Section 109(AA) of the Tax Code, as amended by RA No. 11534 — specifically drugs prescribed for diabetes, high cholesterol, hypertension, cancer, mental illness, tuberculosis, and kidney diseases. ATRIG applications supported by complete documents and with no legal/factual issue must be processed, approved, and issued within one (1) day; the BIR stamps the application 'received' only when documentation is complete, and the drug description must exactly match the FDA published list, otherwise the RDO will not accept the application. Approval authority is assigned to the Assistant Commissioner for Large Taxpayers Service (LTAD II), Regional Directors (co-located RDOs/EXTAs), or RDOs for ports not co-located with Regional Offices. Releasing offices must email scanned approved ATRIGs to the BOC Revenue Collector and the taxpayer/broker (with SPA/Secretary's Certificate), and send originals to the BOC weekly via a designated Revenue Officer — never through the importer or broker.