BIR Revenue Memorandum Circular No. 99-2021

BIR Revenue Memorandum Circular No. 99-2021

Clarifies issues relative to the Value-Added Tax (VAT) Exemption of certain medicines and other medicinal devices for COVID-19 under Sections 109(1)(AA) and 109(1)(BB)(ii) of the National Internal Revenue Code of 1997 (Tax Code), as amended by Republic Act (RA) Nos. 10963 (TRAIN Law), 11467 and 11534 (CREATE Act)

NEA Memorandum No. 2021-34

NEA Memorandum No. 2021-34

ENSURING RELIABLE OPERATIONS OF DISTRIBUTION SYSTEM AND FACILITIES IN ANTICIPATION OF POSSIBLE NATURAL DISASTERS OCCURRENCES DURING THE GOVERNMENT’S COVID-19 VACCINE ROLL-OUT PROGRAM