July 24, 2020
REVENUE MEMORANDUM ORDER NO. 025-20
| SUBJECT | : | Amends Certain Provisions of Revenue Memorandum Order (RMO) No. 23-2020 to Prescribe the Offices to Process the Issuance of an Authority to Release Imported Goods (ATRIG) for Value-Added Tax (VAT) Exemption on the Importation of Prescription Drugs and Medicines Pursuant to the Provisions of Revenue Regulations (RR) No. 18-2020, which Implemented Section 1 of Republic Act (R.A.) No. 11467, Further Amending Section 109 (AA) of the National Internal Revenue Code of 1997, as Amended by R.A. No. 10963 or the "Train Law" |
| TO | : | All Internal Revenue Officers and Others Concerned |
This Order is being issued to amend the second and third paragraphs of RMO No. 23-2020, to read as follows:
"For VAT purposes, the ATRIG shall be issued on all importations of articles exempt from VAT pursuant to Revenue Memorandum Order (RMO) No. 35-2002 dated October 28, 2002 at the Revenue District Office (RDO) having jurisdiction over the port of entry."
"For consistency in the issuance of ATRIG for VAT-exempt transactions, the RDO having jurisdiction over...
