Publishing Full Text of the Letters from DOH Containing Updates to the List of VAT-Exempt COVID-19 Products Under R.A. No. 11534

November 3, 2021 REVENUE MEMORANDUM CIRCULAR NO. 115-2021 SUBJECT : Publishing the Full Text of the Letters from the Department of Health (DOH) Containing Updates to the List of VAT-Exempt COVID-19 Products Under Republic Act (R.A.) No. 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 Atty. Charade B. Mercado-Grande, Undersecretary of Health under the Health Regulation Team of the DOH containing updates to the VAT-exempt COVID-19 products, to wit: 1. Letter dated October 18, 2021 containing the addendum to the " List of VAT-Exempt Drugs and Vaccines Prescribed and Directly Used for COVID-19 Treatment ." 2. Letter dated October 19, 2021 and copy of the updated " 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) of the Tax Code of 1997, as amended, is concerned. 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. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ATTACHMENTS Republic of the Philippines Department of Health OFFICE OF THE SECRETARY October 18, 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 : May we respectfully endorse to your good Office the herein attached updated list of VAT-Exempt COVID-19 Drugs under Sec. 5, 109-1, Item (aa) Republic Act (RA) 11534 otherwise known as the "Corporate Recovery and Tax Incentives for Enterprises (CREATE)." The following are the COVID-19 Drugs under Emergency Use Authorization authorized by the Food and Drug Administration added to the list: Emergency Use Authorization (EUA) Vaccines authorized by the FDA COVID-19 Vaccine (Vero Cell), Inactivated [COVID-19 Vaccine Sinopharm (Wuhan)] 0.5 ml Suspension for injection https://www.fda.gov.ph/wp-content/uploads/2021/08/EUA-Sinopharm-2-World-Traders-Website.pdf 19 August 2021 COVID-19 Vaccine (Vero Cell), Inactivated [COVID-19 Vaccine Sinopharm (Beijing)] 0.5 ml Suspension for injection https://www.fda.gov.ph/wp-content/uploads/2021/09/EUA-DOH-procured-Sinopharm-Website.pdf 10 September 2021 Emergency Use Authorization (EUA) Drugs authorized by the FDA Casirivimab + Imdevimab (Ronapreve) 120 mg/mL Concentrate for Solution for Infusion https://www.fda.gov.ph/wp-content/uploads/2021/10/EUA-Ronapreve-Website.pdf 1 October 2021 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.) ATTY. CHARADE B. MERCADO-GRANDE Undersecretary of Health Health Regulation Team Republic of the Philippines Department of Health OFFICE OF THE SECRETARY October 19, 2021 CAESAR R. DULAY Commissioner Bureau of Internal Revenue Quezon City SUBJECT : Endorsement of Updated List of VAT-Exempted COVID-19 Medical Devices Under Republic Act 11534 Dear Commissioner Dulay : Greetings! We are respectfully endorsing to your good Office the herein attached updated list of VAT-Exempt COVID-19 Medical Devices and Supplies under Sec. 5, 109-1, Item (aa), (ii) "All drugs, vaccine and medical devices specifically prescribed and directly used for the Treatment of COVID-19;" stipulated in the Republic Act 11534 otherwise known as the "Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act" to include/revise the following medical devices and supplies: Respiratory devices and its accessories Medical Oxygen Cylinder Tanks with or without content Respiratory devices and its accessories Medical Oxygen Gas in Cylinders and as Refill Respiratory devices and its accessories Oxygen Mask, Anesthesia Mask, Laryngeal Mask Respiratory devices and its accessories Tracheal Tube and Tracheostomy Tube Neck Band COVID-19 Diagnostic Test Kits including transport collection, preservation medium/tube with or without swab, consumables COVID-19 Diagnostic Test Kits including transport collection, preservation medium/tube with or without swab, consumables Other specific medical devices Nasopharyngeal Airway, Oral Airway Other specific medical devices Rubber Tube/Straight Catheter Other specific medical devices Suction Machine and Suction Catheter Other specific medical devices Syringe including Insulin Syringe Should you have any inquiry or clarification with this matter, you may contact Ms. Jesca Joi A. Macalalad, RPh or Mr. Jaldrin Ivan M. Bunag, RPh via email at [emailprotected]. Thank you and best regards. Very truly yours, (SGD.) ATTY. CHARADE B. MERCADO-GRANDE Undersecretary of Health Health Regulation Team I. LIST OF MEDICAL DEVICES DIRECTLY USED FOR COVID-19 TREATMENT No. Category Product 1 Personal Protective Equipment (PPE) Gloves 2 Personal Protective Equipment (PPE) Gowns including Aprons 3 Personal Protective Equipment (PPE) Coveralls 4 Personal Protective Equipment (PPE) Body Suits 5 Personal Protective Equipment (PPE) Face Masks including N95 Masks, KN95 Masks, Cloth/Fabric Masks 6 Personal Protective Equipment (PPE) Goggles 7 Personal Protective Equipment (PPE) Shoe Cover 8 Personal Protective Equipment (PPE) Face Shield for Medical Use 9 Personal Protective Equipment (PPE) Head Cap/Cover 10 Personal Protective Equipment (PPE) Personal Protective Equipment Set (Coverall, Shoe Cover, Goggles or Faceshield, Facemask, Head Cap) 11 Respiratory Devices and its accessories Ventilator including Portable Ventilator 12 Respiratory Devices and its accessories Ventilator Breathing Circuit (and its primary accessory/ies to deliver its basic function/s) 13 Respiratory Devices and its accessories Bacterial Filter for Breathing Circuit 14 Respiratory Devices and its accessories Tubing and Support Set for Ventilator 15 Respiratory Devices and its accessories Positive Pressure Breathing Device 16 Respiratory Devices and its accessories Heated Breathing Circuit 17 Respiratory Devices and its accessories Attachment, Breathing, Positive End Expiratory pressure 18 Respiratory Devices and its accessories Resuscitator 19 Respiratory Devices and its accessories Oxygen Concentrator 20 Respiratory Devices and its accessories Medical Oxygen Cylinder/Tanks with or without content 21 Respiratory Devices and its accessories Medical Oxygen Gas in Cylinders and as Refill 22 Respiratory Devices and its accessories High-Flow Respiratory Device/System 23 Respiratory Devices and its accessories Nasal Cannula 24 Respiratory Devices and its accessories Humidifier, Respiratory Gas (Direct Patient Interface) 25 Respiratory Devices and its accessories Oxygen Mask, Anesthesia Mask, Laryngeal Mask 26 Respiratory Devices and its accessories Tracheal Tube and Tracheostomy Tube Neck Band 27 Respiratory Devices and its accessories Airway Monitoring System and Airway Clearing System 28 Respiratory Devices and its accessories Accessory to Continuous Ventilator (Respirator) 29 Respiratory Devices and its accessories High Efficiency Particulate Air (HEPA) Filter 30 Respiratory Devices and its accessories Extracorporeal Membrane Oxygenation (ECMO) Machine 31 Respiratory Devices and its accessories Nebulizing Kit and Nebulizer 32 COVID-19 Diagnostic Test Kits including transport, collection, preservation medium/tube with or without swab, primary consumables COVID-19 Diagnostic Test Kits including transport collection, preservation medium/tube with or without swab, primary consumables 33 Other specific medical devices Anchor, preformed 34 Other specific medical devices Bandage 35 Other specific medical devices Cannula, Reusable 36 Other specific medical devices Cap (Disinfection, Seal, Taper, Dead End) 37 Other specific medical devices Clinical Thermometer (Except mercurial type) 38 Other specific medical devices Cotton (Medical/hospital Use) 39 Other specific medical devices Dressing/Gauze 40 Other specific medical devices Flowmeter (All types) 41 Other specific medical devices Gloves 42 Other specific medical devices Luer Lock 43 Other specific medical devices Nasopharyngeal Airway, Oral Airway 44 Other specific medical devices Non-contact Infrared Thermometer 45 Other specific medical devices Pulse Oximeter including portable and fingertip 46 Other specific medical devices Rubber Tube/Straight Catheter 47 Other specific medical devices Suction Machine and Suction Catheter 48 Other specific medical devices Syringe including Insulin Syringe 49 Other specific medical devices Tape 50 Other specific medical devices Tubings