BIR Seeks to Expedite the Issuance of Authority to Release Imported Goods for VAT-Exempt Drugs and Medicines

Policies and Guidelines Under RMO No.35-2002

Modifications

Section II (5):

The ATRIG shall be processed, approved and issued within one (1) day from the time of the actual receipt of the application, in cases where the application for ATRIG is supported by complete documents and there is no legal factual issue on the taxability of the imported article.

The ATRIG shall be processed, approved, and issued within one (l) day from the time of the actual receipt of the application, in cases where the application for ATRIG is supported by 6omplete documents and there is no legal/factual issue on the taxability of the imported article. The BIR will only stamp the application ss "received" when documentation is complete with and there is no discrepancy noted. 

In this regard, the description of drugs/medicines in the application for ATRIG must be exactly the same with the published list by the Food and Drugs Administration (FDA) listing. If not, the RDO will not accept the application und the applicant should settle the issue/ discrepancy with the FDA.

Section IV (2):

The approval of ATRIGs processed by the above processing offices shall be made by the following:

a. Assistant Commissioner for Large Taxpayers Service - For ATRIGs processed by Large Taxpayers Assistance Division II. 

b. Regional Director - For ATRIGs processed by RDOs and EXTAs.

The approval of ATRIGs processed by the above processing offices shall be made by the following:

a. Assistant Commissioner for Large Taxpayers Service - For ATRIGs processed by Large Taxpayers Assistance Division II.

b. Regional Director - For ATRIGs processed by RDOs and EXTAs that are co-located in their respective Regional Offices.

c. Revenue District Officers - For RDOs having jurisdiction over the port of entry that are not co-located in the Regional Offices.

Section III (A):

1. Prepare the transmittal letter addressed to BOC covering all approved ATRIGs for the day, for signature by the approving official.

2. Post all the information on the approved ATRIG to the ATRIG Control Card and the ATRIG Registry Book.

3. Send the transmittal letter, together with all the original copy(ies) of the approved ATRIG thru a designated Revenue Officer, directly to the BOC not later than 12:00 noon of the following day. The original copy of the approved ATRIG shall, in no case, be allowed to be delivered to the BOC thru the importer/applicant or broker/ representative

1. Prepare the transmittal letter addressed to BOC covering all approved ATRIGs for the day, for signature by the approving official.

2. Post all the information on the approved ATRIG to the ATRIG Control Card and the ATRIG Registry Book.

3. Upon receipt of the duly approved ATRIG, send the scanned copy thru electronic mail to the following:

a. Dedicated email of the office of Revenue Collector of BOC handling the release of the imported items, which may be sufficient for the BOC to process the release of the imported goods; and 

b. Taxpayer or authorized representative, i.e., brokers, Provided, there is an SPA/Secretary's Certificate authorizing the applicant to process and receive a photocopy of the ATRIG and the official email where the scanned copy of the ATRIG will be sent.

4. Send the transmittal letter, together with all the original copy(ies) of the approved ATRIG thru a designated Revenue Officer, directly to the BOC on a weekly basis. The original copy of the approved ATRIG shall, in no case, be allowed to be delivered to the BOC thru the importer/applicant or broker/ representative.