(Revenue Memorandum Order No. 25-2020, issued on July 29, 2020)
This Tax Alert is issued to inform all concerned of the new procedures in the issuance of Authority to Release Imported Goods (ATRIG) for VAT exempt importations.
ATRIGs for importation of all articles exempt from VAT shall be processed and issued by the RDO having jurisdiction over the port of entry of the imported articles. This includes the application for ATRIG by the manufacturers, distributors, wholesalers and retailers of VAT exempt drugs and medicines included in the “list of approved drugs and medicines” issued by the Department of Health (DOH) under Revenue Regulations No. 18-2020.
Previously, ATRIGs for VAT exempt importations are processed by RDO No. 33 – Intramuros-Ermita-Malate.
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