National Kidney and Transplant Institute (2)

December 10, 2014 FIRB RESOLUTION NO. 009-14 SUBJECT MATTER : National Kidney and Transplant Institute (2) WHEREAS, the National Kidney and Transplant Institute (NKTI) provides specialized renal care services to a number of patients, with charity cases constituting a significant proportion thereof; WHEREAS, the operations of the NKTI require the continuing provision of various equipment and microscopy supplies which are not locally available or are not available in the quantity and/or quality required, thus prompting the NKTI to import said equipment and supplies and in the process incur tax and duty liabilities thereon; WHEREAS, the NKTI requested for tax subsidy in the amount of PhP759,269.96 representing the taxes and duties on its importation of various equipment and microscopy supplies for 2009, 2013 and 2014; WHEREAS, the request for tax subsidy to cover taxes and duties of 2009 and 2013 importations is inconsistent with FIRB policy under FIRB Resolution No. 21-10 which limits the grant of the current year's tax subsidy only to billings and/or assessments made by the BIR/BOC in the current year; DEICaA NOW, THEREFORE, BE IT RESOLVED, AS IT IS HEREBY RESOLVED, to endorse the request for tax subsidy of NKTI in the amount of TWO HUNDRED FORTY FIVE THOUSAND FOUR HUNDRED NINETY NINE AND 46/100 PESOS (PhP245,499.46) only representing the taxes and duties on its importation of various equipment and microscopy supplies for 2014 broken down as follows: Supplier Est. Cost of Taxes and Date of Arrival Duties 1 Lab 6 Filament with Wehnelt 38,253.00 Feb. 06, 2014 Cylinder 2 IQ Products 17,517.00 Feb. 01, 2014 3 Electron Microscopy Sciences 8,395.00 Feb. 10, 2014 4 Diatome LTD Switzerland 13,446,00 June 08, 2014 5 ABD Serotec 5,539.00 Incoming Shipment 6 Electron Microscopy Sciences 9,036.00 Incoming Shipment 7 IQ Products 16,262.00 Incoming Shipment 8 Various Laboratory Supplies 137,051.46 For Purchase Total 245,499.46 ========= Provided, that : the corresponding Certificate of Entitlement to Subsidy (CES) shall be issued upon submission of the billings on the account of NKTI from the Bureau of Customs (BOC). Provided, finally , that such availment shall be in accordance with the terms and conditions of Section 15 of Republic Act (RA) No. 10633 or the 2014 General Appropriations Act (GAA), subject to the availability of funds therefor, pursuant to the terms and conditions of the Rules and Regulations to Implement the Subsidy Provision under Executive Order No. 93. cSaCDT (SGD.) LAURA B. PASCUA Undersecretary Department of Budget and Management ADRIAN S. CRISTOBAL, JR. Undersecretary Department of Trade and Industry (SGD.) EMMANUEL F. ESGUERRA Deputy Director-General National Economic and Development Authority ESTELA V. SALES Deputy Commissioner Bureau of Internal Revenue (SGD.) ALEXIS F. MEDINA Director Bureau of Customs (SGD.) TRINIDAD A. RODRIGUEZ OIC-Executive Director National Tax Research Center Head, FIRB Secretariat (SGD.) JEREMIAS N. PAUL, JR. Undersecretary of Domestic Finance Group Presiding Officer-FIRB