REVENUE MEMORANDUM CIRCULAR NO. 78-2014 issued on October 24, 2014 circularizes clarifications on the requirement of Food and Drug Administration (FDA) Certification for the feed ingredients enumerated in Revenue Memorandum Circular (RMC) No. 66-2014.

     The clause in RMC No. 66-2014 – “and such other feed ingredients and additives used in the manufacture of finished feeds which may hereinafter be determined by competent authority to have possible utilization for human consumption”, should not be construed as giving the Revenue District Officers the discretion or authority to make a declaration of whether or not the feed ingredient subject of the sale or importation has possible utilization for human consumption.

       For purposes of complying with RMC No. 66-2014, the FDA Certification shall only be required for Value-Added Tax exemption purposes for sale or importation of any of the six (6) enumerated feed ingredients used in the manufacture of finished feeds (Whey Powder; Skimmed Milk Powder; Lactose; Buttermilk powder; Whole Milk Powder; and Palm Olein). An RMC shall be issued for any subsequent addition to said enumeration.