REVENUE REGULATIONS NO. 13-2013 issued on September 20, 2013 amends Section 2 (b) of Revenue Regulations No. 13-08 relative to the definition of raw sugar for Value-Added Tax purposes. Said Section is amended to read as follows: “(b) Raw sugar – refers to sugar produced by simple process of conversion of sugar cane without a need of any of mechanical or similar device such as muscovado. For this purpose, raw sugar refers only to muscovado sugar. Centrifugal process of producing sugar is not in itself a simple process. Therefore, any type of sugar produced therefrom is not exempt from VAT.”