Publishing the Full Text of the June 27, 2022 Letter from FDA of the DOH Endorsing Updates to the List of VAT-exempt Medicines under the CREATE Act

July 4, 2022 REVENUE MEMORANDUM CIRCULAR NO. 112-2022 SUBJECT: : Publishing the Full Text of the June 27, 2022 Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) Endorsing Updates to the List of VAT-exempt Medicines under Republic Act (R.A.) No. 115 34 Known as the Corporate Recovery and Tax Incentives for Enterprises (CRE ATE) Act 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 June 27, 2022 letter (Annex "A") from Dr. Oscar G. Gutierrez, Jr., OIC-Director General of the FDA, for the inclusion of certain medicines prescribed for tuberculosis and deletion of medicines for COVID-19 treatment to the List of VAT-exempt Medicines under R.A. No. 11534 or the CREATE Act. As clarified under Q&A No. 1 of RMC No. 99-2021, the effectivity of the VAT exemption of the covered medicines and medical devices under the CREATE Act shall take effect on the date of publication by the FDA of the said updates to the said list. All concerned are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible. (SGD.) LILIA CATRIS GUILLERMO Commissioner of Internal Revenue ANNEX A Department of Health FOOD AND DRUG ADMINISTRATION June 27, 2022 CAESAR R. DULAY Commissioner Bureau of Internal Revenue Quezon City SUBJECT : Endorsement of Updated List of VAT-exempt Medicines under Republic Act (RA) 11534 known as Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act Dear Commissioner Dulay: 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 the updates to the "List of VAT-exempt Drugs for Hypertension, Cancer, Mental Illnesses, Tuberculosis, Kidney Diseases, Diabetes, and High Cholesterol." Further, DOH Department Memorandum No. 2021-0280 provided that all documents with reference to the VAT-exempt list of all COVID-19 related medicines and medical devices shall be forwarded to the FDA. Listed hereunder are the updates as of 27 June 2022. I. For Inclusion A. Medicines for Tuberculosis Generic Name Dosage Strength Dosage Form Rifampicin + Isoniazid 300 mg/150 mg Tablet Rifampicin + Isoniazid 300 mg/150 mg Sugar Coated Tablet Rifampicin + Isoniazid + Ethambutol 450 mg/400 mg/1000 mg Film-Coated Tablet II. For Deletion A. Medicines for COVID-19 Treatment Generic Name Dosage Strength Dosage Form Azithromycin 200 mg/5 mL, 15 mL Oral Suspension, Bottle Azithromycin 200 mg/5 mL, 22.5 mL Oral Suspension, Bottle Azithromycin 200 mg/5 mL, 30 mL Oral Suspension, Bottle Azithromycin 200 mg/5 mL, 60 mL Oral Suspension, Bottle Azithromycin 250 mg Capsule Azithromycin 250 mg Tablet Azithromycin 250 mg Film-Coated Tablet Azithromycin 500 mg Capsule Azithromycin 500 mg Film-Coated Tablet Azithromycin 500 mg Tablet Azithromycin 500 mg Vial Should you have any questions/clarifications, kindly address them to the FDA Policy and Planning Service at [emailprotected]. Thank you very much. Very truly yours, (signed by representative) DR. OSCAR G. GUTIERREZ, JR. Officer-in-Charge-Director General