Publishing the Full Text of the Letters from FDA and DOH Containing Updates to the List of VAT-Exempt Products Under R.A. Nos. 10963, 11467, and 11534

September 10, 2021 REVENUE MEMORANDUM CIRCULAR NO. 103-2021 SUBJECT : Publishing the Full Text of the Letters from the Food and Drug Administration (FDA) and the Department of Health (DOH) Containing Updates to the List of VAT-Exempt Products Under Republic Act (R.A.) Nos. 10963, 11467, and 11534 TO : All Internal Revenue Officers and Others Concerned For the information and guidance of all internal revenue officers, employees and others concerned, attached are the letters from the FDA and DOH containing updates to VAT-exempt products covered under Sections 109 (1) (AA) and 109 (1) (BB) of the Tax Code of 1997, as amended by R.A. Nos. 10963, 11467, and 11534, to wit: 1. Letter dated August 31, 2021 from Dr. Rolando Enrique D. Domingo, Director General of the FDA, and the copy of the "Corrigendum to the List of Medicines for Hypertension, Cancer and Kidney Diseases" ;and 2. Letter dated August 12, 2021 from Dr. Gerardo V. Bayugo, Undersecretary of Health under the Health Regulation Team of the DOH, and the copy of the " List of VAT-Exempt Drugs and Vaccines Prescribed and Directly Used for COVID-19 Treatment ." This Circular updates and supplements Revenue Memorandum Circular No. 81-2021, which published the consolidated list of VAT-exempt products and has become the controlling list insofar as the VAT exemption of items under Sections 109 (1) (AA) and 109 (1) (BB) (ii) of the Tax Code of 1997, as amended, is concerned. For the full list of VAT-exempt drugs and products under Sections 109 (1) (AA) and 109 (1) (BB),kindly visit https://verification.fda.gov.ph/Home.php . This Circular shall take effect immediately. All concerned are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible. ASEcHI (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ATTACHMENTS Republic of the Philippines Department of Health Food and Drug Administration August 31, 2021 CAESAR R. DULAY Commissioner Bureau of Internal Revenue Quezon City SUBJECT : Endorsement of the Updates to the List of VAT-Exempt Products under Republic Act Nos. 10963 and 11534 Dear Commissioner Dulay : Greetings! With reference to the Implementing Guidelines on the Value-Added Tax (VAT) Exemption on several health products provided under Joint Administrative Order (JAO) No. 2-2018 dated 21 December 2018 and JAO No. 2021-0001 dated 23 June 2021, may we provide you with updates to the "List of VAT-Exempt Drugs for Hypertension, Cancer, Mental illnesses, Tuberculosis, Kidney Diseases, Diabetes, and High Cholesterol." These updates include several changes, including the correction/delisting of 44 entries and the addition of 102 entries. A summary of this update is indicated in the table below: Update(s) Number of Entries Updated Corrigendum to the List of Medicines for Hypertension, Cancer and Kidney Diseases A. Correction of entry in the List of Medicines for Kidney Diseases 1 B. Delisting from List of Medicines for Hypertension 12 C. Delisting from List of Medicines for Cancer 24 D. Delisting from List of Medicines for Kidney Diseases 7 Addendum to the List of Medicines for Diabetes, Hypertension, Cancer, Mental Illnesses, Tuberculosis, and Kidney Diseases A. Inclusion to the List of Medicines for Diabetes 7 B. Inclusion to the List of Medicines for Hypertension 4 C. Inclusion to the List of Medicines for Cancer 42 D. Inclusion to the List of Medicines for Mental Illnesses 35 E. Inclusion to the List of Medicines for Tuberculosis 2 F. Inclusion to the List of Medicines for Kidney Diseases 12 Should there be any questions or clarifications regarding the list, please coordinate with Ms. Gabrielle S. Gabriel at [emailprotected] . Thank you very much. ITAaHc Yours truly, (SGD.) ROLANDO ENRIQUE D. DOMINGO, MD Director General Corrigendum to the List of Medicines for Hypertension, Cancer and Kidney Diseases Addendum to the List of Medicines for Diabetes, Hypertension, Cancer, Mental Illnesses, Tuberculosis, and Kidney Diseases Republic of the Philippines Department of Health Office of the Secretary August 12, 2021 CAESAR R. DULAY Commissioner Bureau of Internal Revenue Quezon City SUBJECT : Endorsement of the Updated List of VAT-Exempt COVID-19 Medicines Under Republic Act 11534 Dear Commissioner Dulay : Good day. May we respectfully endorse to your good Office the herein attached updated list of VAT-Exempt COVID-19 Medicines under Sec. 5, 109-1, Item (aa) Republic Act (RA) 11534 otherwise known as the "Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act." Should there be any questions or clarifications regarding the updated list, please coordinate with Ms. Vanesa S. Obera at [emailprotected] or Mr. Patrick D. Acuna at [emailprotected] . Thank you and best regards. Very truly yours, (SGD.) GERARDO V. BAYUGO MD, MPH, CESO I Undersecretary of Health Health Regulation Team List of VAT Exempt Drugs and Vaccines Prescribed and Directly Used for COVID-19 Treatment