Publishing the Full Text of the Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) Containing the "Addendum to the List of VAT-Exempt Drugs for Hypertension, Diabetes and High Cholesterol" Pursuant to Section 1 of Republic Act No. 11467

September 21, 2020 REVENUE MEMORANDUM CIRCULAR NO. 101-20 SUBJECT : Publishing the Full Text of the Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) Containing the "Addendum to the List of VAT-Exempt Drugs for Hypertension, Diabetes and High Cholesterol" Pursuant to Section 1 of Republic Act No. 11467 TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all internal revenue officers, employees and others concerned, attached is the letter dated May 28, 2020 from Rolando Enrique D. Domingo, Director General of the FDA, and the copy of the " Addendum to the List of VAT-Exempt Drugs for Hypertension, Diabetes and High Cholesterol ." This is a supplement to Revenue Memorandum Circular No. 62-2020, which published the initial list of VAT-exempt drugs for hypertension, diabetes and high cholesterol provided by the said government agency in their letter dated March 2, 2020. All concerned are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ATTACHMENTS DEPARTMENT OF HEALTH FOOD AND DRUG ADMINISTRATION 28 May 2020 CESAR R. DULAY Commissioner of Internal Revenue Bureau of Internal Revenue (BIR) Room 511, BIR National Office Bldg., BIR Road, Diliman, Quezon City Dear Commissioner Dulay, In compliance with Republic Act (RA) No. 8424, otherwise known as 'National Internal Revenue Code of 1997' as amended by RA No. 10963 otherwise known as the TRAIN Law, and its Implementing guidelines by virtue of Joint Administrative Order (JAO) No. 2-2018, we are respectfully submitting the addendum to the list of VAT-exempt drugs for diabetes, high cholesterol and hypertension. Should there be any questions/clarifications regarding the list, please coordinate directly with the Center for Drug Regulation and Research (CDRR) at [emailprotected] or at tel. nos: 8857-1900 local 1311, 1281, 1282 and 8809-5596. Thank you very much. Very truly yours, (SGD.) ROLANDO ENRIQUE D. DOMINGO, MD Director General Addendum to the List of VAT-Exempt Drugs for Hypertension, Diabetes and High Cholesterol (As of May 15, 2020) A. FOR INCLUSION TO THE LIST Generic Name Dosage Strength Dosage Form Cilazapril 2.5mg Film-coated tablet Alogliptin (as benzoate) 6.25mg, 12.5mg, 25mg Film-coated tablet Alogliptin (as benzoate) + Metformin hydrochloride 12.5 mg/1g 12.5mg/500mg Film-coated tablet Azilsartan medoxomil (as potassium) + Chlorthalidone 40mg/12.5mg 40mg/25mg Film-coated tablet Zofenopril Calcium 15mg Tablet Insulin Degludec/Liraglutide 100 units/3.6mg per mL Solution for Injection (S.C.) Urapidil 5mg/mL Solution for Injection (IV) B. FOR EXCLUSION FROM THE LIST Generic Name Dosage Strength Dosage Form Liraglutide (BR-1291) 6mg/mL Solution for Injection -nothing follows-