BIR issues guidelines on tax-free import of vaccines

MANILA, Philippines — The Bureau of Internal Revenue (BIR) released on Monday the guidelines for the tax-free importation of vaccines under the COVID-19 Vaccination Program Act of 2021.

Finance Secretary Carlos Dominguez III and Internal Revenue Commissioner Caesar Dulay said starting Jan. 1 this year, public and private procurement, importation, donation, storage, transport, deployment, as well as administration of vaccines against COVID-19 will be exempted from customs duties, 12-percent value added tax (VAT), excise and donor’s tax.

The tax exemption will be provided as long as the imported vaccines would not be resold nor used for other commercial purposes.

—Ben O. de Vera

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