The Secretary of Finance has issued RR No. 6-2020 dated 27 March 2020, imposing regulations to implement the tax exemption provision under Section 4(o) of RA No. 11469. These regulations only apply during the three (3)-month effectivity of RA No. 11469, unless extended or withdrawn.
In this regard, the Commissioner of Internal Revenue has issued RMO No. 10-2020 to prescribe the policies and guidelines in relation to the ATRIG requirements of all goods imported under Section 4(o) of RA No. 11469.
The importation of the following shall be exempt from value-added tax, excise tax and other fees and shall be released from the Bureau of Custom (BOC) without need of an ATRIG:
Although ATRIG shall not be necessary for the release of the aforementioned goods and articles from the BOC, post investigation/audit shall be conducted by the BOC on importers who made the importations without any ATRIG.
Donations of these imported articles to or for the use of the National Government or any non-profit entity created by any of its agencies, or any of its political subdivision are exempt from donor's tax and subject to the ordinary rules of deductibility.
You may access the full version of these issuances through the BIR website.
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