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"

July 24, 2020REVENUE MEMORANDUM ORDER NO. 025-20SUBJECT : 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 the port...