BIR Ruling [DA-435-04]

August 12, 2004 BIR RULING [DA-435-04] Section 30 (E) UN-04-13-88 Tropical Disease Foundation, Inc . Makati Medical Center #2 Amorsolo Street, Makati City Attention: Ms . Thelma E . Tupasi President Gentlemen : This refers to your letter dated June 30, 2003, which was indorsed to this Office by the Department of Health on July 9, 2003, requesting exemption from tax and Customs Duties on your importation of pharmaceutical agents and non-pharmaceutical commodities. It is represented that the Tropical Disease Foundation, Inc. imported pharmaceutical agents and non-pharmaceutical commodities which will be utilized by the Philippine Program on Accelerating Response to Malaria and TB to be undertaken with the support of the Global Fund Against TB, Malaria and AIDS; that as a principal recipient of the Program, it shall undertake the procurement from international procurers like the International Dispensary Association (IDA) of these pharmaceutical and non-pharmaceutical commodities needed for the program; and that the Global Fund requires such an exemption of goods purchased by grant support extended for the control of Malaria, TB and AIDS. In reply, please be informed that your importation of pharmaceutical agents and non-pharmaceutical commodities is subject to VAT under Section 107(A) of the Tax Code of 1997. Your request for exemption from Customs Duties should be addressed to the Bureau of Customs which has jurisdiction on the matter. This ruling is being issued on the basis of the foregoing facts as represented. However, if upon investigation, it will be disclosed that the facts are different, then this ruling shall be considered null and void. IaESCH Very truly yours, Commissioner of Internal Revenue By: (SGD.) JOSE MARIO C. BUAG Deputy Commissioner Legal and Inspection Group