Publishing the Full Text of Letter from the Department of Health (DOH) Endorsing Updates to the List of VAT-Exempt COVID-19 Medicines under Republic Act (R.A.) No. 11534

November 25, 2021 REVENUE MEMORANDUM CIRCULAR NO. 123-2021 SUBJECT : Publishing the Full Text of Letter from the Department of Health (DOH) Endorsing Updates to the List of VAT-Exempt COVID-19 Medicines 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 is the letter dated November 17, 2021 from Atty. Charade B. Mercado-Grande, Undersecretary of Health for the Health Regulation Team of the DOH, and copy of the updated "List of VAT-Exempt Drugs and Vaccines Prescribed and Directly Used for COVID-19 Treatment." 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 ATTACHMENT Department of Health Office of the Secretary November 17, 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 No. 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 and Vaccines added to the list: Investigational COVID-19 Drugs: Baricitinib 2 mg Film coated Tablet ILLEGIBLE PORTION 4 mg Film coated Tablet Amoxicillin 500 mg Film coated Tablet ILLEGIBLE PORTION COVID-19 Vaccine under Emergency Use Authorization: COVID-19 Vaccine SARS CoV-2 rS Protein Nanoparticle Vaccine (Covovax) 0.5 mL Suspension for Injection ILLEGIBLE PORTION 17 November 2021 Further, please be clarified that if the salt form of the medicines under the COVID-19 VAT-Exempt List is not specified, it signifies that all the salt forms of the particular drug is covered by the VAT exemption ( i.e. , for Meropenem 1g powder or 500 mg powder, the VAT-exemption covers all its salt forms including sodium or trihydrate). Please see attached updated list of COVID-19 VAT-Exempt List. 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 very much, (SGD.) ATTY. CHARADE B. MERCADO-GRANDE Undersecretary of Health Health Regional Team LIST OF VAT-EXEMPT DRUGS AND VACCINES PRESCRIBED AND DIRECTLY USED FOR COVID-19 TREATMENT Generic Name Strength Form Reference Date Drug Products under Emergency Use (DEU) Tocilizumab 400 mg/20 mL Concentrate Solution for I.V. Infusion FDA Circular No. 2020-012 20 April 2020 Tocilizumab 200 mg/10 mL Concentrate Solution for I.V. Infusion FDA Circular No. 2020-012-A 27 July 2020 Tocilizumab 80 mg/4 mL Concentrate Solution for I.V. Infusion FDA Circular No. 2020-012-A 27 July 2020 Tocilizumab 162 mg/0.9 mL Solution for Injection (S.C.) FDA Circular No. 2020-012-A 27 July 2020 Bivalidurin 250 mg Lyophilized Powder for Injection (I.V.) FDA Circular No. 2021-008 2 September 2021 Tinzaparin Sodium 10000 anti-Xa IU/mL Solution for Injection (SC) FDA Circular No. 2021-008 2 September 2021 Dalteparin Sodium 2500 IU/0.2 mL Solution Solution for Injection in Pre-filled Syringe FDA Circular No. 2021-008 2 September 2021 Emergency Use Authorization (EUA) Pfizer-BioNTech COVID-19 Vaccine (BNT162b2) 30 mcg Suspension for Intramuscular (IM) Injection bit.ly/PhFDA-Pfizer 14 January 2021 ChAdOx1-S [recombinant] (COVID-19 Vaccine AstraZeneca) 0.5 mL Solution for Injection (IM) bit.ly/PhFDA-Astra 28 January 2021 SARS-CoV-2 Vaccine (Vero Cell), Inactivated [Coronavac] 600 SU/0.5 mL Suspension for Injection (IM) bit.ly/PhFDA-Sinovac 22 February 2021 Sputnik V Gam-COVID-Vac COVID-19 Vaccine 0.5 ml Intramuscular injection bit.ly/PhFDA-SputV 19 March 2021 Janssen COVID-19 Vaccine (Ad26.COV2-S (recombinant)) 5 x 1010 virus particles (VP) Suspension for injection bit.ly/PhFDA-Janssen 19 April 2021 Whole Virion, Inactivated Corona Virus Vaccine [Covaxin] 6mcg of Whole-virion, Inactivated Corona Virus Antigen (strain NIV-2020-770) Sterile white translucent liquid for injection bit.ly/PhFDA-Covaxin 19 April 2021 COVID-19 mRNA Vaccine (nucleoside modified) [COVID-19 Vaccine Moderna] 100 mcg frozen suspension for injection frozen suspension for injection bit.ly/PhFDA-Moderna 5 May 2021 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 COVID-19 Vaccine SARS-CoV-2 rS Protein Nanoparticle Vaccine (Covovax) 0.5 mL Suspension for Injection https://www.fda.gov.ph/wp-content/uploads/2021/11/EUA-Covovax-w.pdf 17 November 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 Compassionate Special Permit (CSP) Remdesivir 100 mg Lyophilized Powder for Injection, in vial Remdesivir 100 mg/20 mL Concentrate Solution for Injection, in vial Favipiravir 200 mg/400 mg/800 mg Tablet Leronlimab 350 mg Solution for Injection, in vial Ivermectin 12 mg Tablet Interferon beta-1a 44 mcg Solution for Injection, in prefilled syringe Philippine COVID-19 Living Recommendations (as of May 9, 2021) Baricitinib 2 mg Tablet Baricitinib 2 mg Film Coated Tablet 4 mg Tablet 4 mg Film Coated Tablet Dexamethasone 2 mg/mL Solution 2 mL Ampule Dexamethasone 3 mg Tablet Dexamethasone 4 mg Tablet Dexamethasone 4 mg/mL Solution 1 mL Ampule Dexamethasone 4 mg/mL Solution 1 mL Vial Dexamethasone 4 mg/mL Solution 2 mL Ampule Dexamethasone 4 mg/mL Solution 2 mL Vial Dexamethasone 5 mg/mL Solution 1 mL Ampule Dexamethasone 5 mg/mL Solution 100 mL Vial Dexamethasone 50 mg/mL Solution 1 mL Ampule Dexamethasone 500 mcg Tablet Dexamethasone 750 mcg Tablet Anticoagulants, Antiplatelets & Fibrinolytics Aspirin 100 mg Capsule Aspirin 100 mg Enteric-Coated Tablet Aspirin 100 mg Tablet Aspirin 300 mg Tablet Aspirin 325 mg Tablet Aspirin 80 mg Delayed Release (DR) Tablet Aspirin 80 mg Enteric-Coated Tablet Aspirin 80 mg Film-Coated Tablet Aspirin 80 mg Tablet Clopidogrel 300 mg Film-Coated Tablet Clopidogrel 75 mg Capsule Clopidogrel 75 mg Film-Coated Tablet Clopidogrel 75 mg Tablet Enoxaparin 100 mg (10,000 IU)/mL Solution 0.2 mL Pre-Filled Syringe Enoxaparin 100 mg (10,000 IU)/mL Solution 0.4 mL Pre-Filled Syringe Enoxaparin 100 mg (10,000 IU)/mL Solution 0.6 mL Pre-Filled Syringe Enoxaparin 100 mg (10,000 IU)/mL Solution 0.8 mL Pre-Filled Syringe Fondaparinux 2.5 mg/0.5 mL Solution Heparin 1000 IU/mL Solution 5 mL Vial Heparin 5000 IU/mL Solution 5 mL Vial Tinzaparin 10,000 Anti-Xa IU/mL Solution 0.35 mL Pre-Filled Syringe Tinzaparin 10,000 Anti-Xa IU/mL Solution 0.45 mL Pre-Filled Syringe Tinzaparin 10,000 Anti-Xa IU/mL Solution 2 mL Vial Warfarin 1 mg Tablet Warfarin 2.5 mg Tablet Warfarin 5 mg Tablet Antimicrobials Amikacin 100 mg/mL Solution 2 mL Ampule Amikacin 100 mg/mL Solution 2 mL Vial Amikacin 125 mg/mL Solution 2 mL Ampule Amikacin 125 mg/mL Solution 2 mL Vial Amikacin 250 mg/mL Solution 2 mL Ampule Amikacin 250 mg/mL Solution 2 mL Vial Amikacin 50 mg/mL Solution 2 mL Ampule Amikacin 50 mg/mL Solution 2 mL Vial Amoxicillin 100 mg/mL Drops 10 mL Bottle Amoxicillin 100 mg/mL Drops 15 mL Bottle Amoxicillin 125 mg/5 mL Suspension 105 mL Bottle Amoxicillin 125 mg/5 mL Suspension 60 mL Bottle Amoxicillin 250 mg Capsule Amoxicillin 250 mg Dispersible Tablet Amoxicillin 250 mg/5 mL Suspension 105 mL Bottle Amoxicillin 250 mg/5 mL Suspension 30 mL Bottle Amoxicillin 250 mg/5 mL Suspension 60 mL Bottle Amoxicillin 500 mg Capsule Amoxicillin 500 mg Film-Coated Tablet Amphotericin B (Lipid Complex) 5 mg/mL Suspension 10 mL Vial Amphotericin B (Non-Lipid Complex) 50 mg Powder Vial Ampicillin 1 g Powder Vial Ampicillin 250 mg Powder Vial Ampicillin 500 mg Powder Vial Ampicillin + Sulbactam 1 g + 500 mg Powder Vial Ampicillin + Sulbactam 2 g + 1 g Powder Vial Ampicillin + Sulbactam 250 mg + 125 mg Powder Vial Ampicillin + Sulbactam 500 mg + 250 mg Powder Vial Azithromycin 200 mg/5 mL Powder for Suspension 15 mL Bottle Azithromycin 200 mg/5 mL Powder for Suspension 22.5 mL Bottle Azithromycin 200 mg/5 mL Powder for Suspension 30 mL Bottle Azithromycin 200 mg/5 mL Powder for Suspension 60 mL 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 Powder Vial Aztreonam 1 g Powder Vial Aztreonam 500 mg Powder Vial Cefazolin 1 g Powder Vial Cefazolin 500 mg Powder Vial Cefepime 1 g Powder Vial Cefepime 2 g Powder Vial Cefepime 500 mg Powder Vial Cefotaxime 1 g Powder Vial Cefotaxime 250 mg Powder Vial Cefotaxime 500 mg Powder Vial Ceftazidime 1 g Powder Vial Ceftazidime 2 g Powder Vial Ceftazidime 500 mg Powder Vial Ceftriaxone 1 g + 3.5 mL 1% Solution of Lidocaine Vial Ceftriaxone 1 g Powder Vial Ceftriaxone 250 mg Powder Vial Ceftriaxone 500 mg + 2 mL 1% Solution of Lidocaine Vial Ceftriaxone 500 mg Powder Vial Cefuroxime 1 g Powder Vial Cefuroxime 1.5 g Powder Vial Cefuroxime 125 mg Tablet Cefuroxime 125 mg/5 mL Suspension 30 mL Bottle Cefuroxime 125 mg/5 mL Suspension 50 mL Bottle Cefuroxime 125 mg/5 mL Suspension 60 mL Bottle Cefuroxime 125 mg/5 mL Suspension 70 mL Bottle Cefuroxime 250 mg Film-Coated Tablet Cefuroxime 250 mg Tablet Cefuroxime 250 mg Powder Vial Cefuroxime 250 mg/5 mL Suspension 50 mL Bottle Cefuroxime 250 mg/5 mL Suspension 60 mL Bottle Cefuroxime 250 mg/5 mL Suspension 70 mL Bottle Cefuroxime 500 mg Film-Coated Tablet Cefuroxime 500 mg Tablet Cefuroxime 750 mg Powder Vial Ciprofloxacin 1 g Film-Coated Tablet Ciprofloxacin 1 g Tablet Ciprofloxacin 2 mg/mL Solution 100 mL Vial Ciprofloxacin 2 mg/mL Solution 200 mL Vial Ciprofloxacin 2 mg/mL Solution 50 mL Vial Ciprofloxacin 250 mg Film-Coated Tablet Ciprofloxacin 250 mg Tablet Ciprofloxacin 500 mg Film-Coated Tablet Ciprofloxacin 500 mg Tablet Ciprofloxacin 750 mg Film-Coated Tablet Clarithromycin 125 mg Dispersible Tablet Clarithromycin 125 mg/5 mL Suspension 25 mL Bottle Clarithromycin 125 mg/5 mL Suspension 35 mL Bottle Clarithromycin 125 mg/5 mL Suspension 50 mL Bottle Clarithromycin 125 mg/5 mL Suspension 60 mL Bottle Clarithromycin 125 mg/5 mL Suspension 70 mL Bottle Clarithromycin 200 mg Prolonged Release (PR) Capsule Clarithromycin 200 mg Prolonged Release (PR) Tablet Clarithromycin 250 mg Tablet Clarithromycin 250 mg Film-Coated Tablet Clarithromycin 250 mg/5 mL Suspension 25 mL Bottle Clarithromycin 250 mg/5 mL Suspension 50 mL Bottle Clarithromycin 250 mg/5 mL Suspension 70 mL Bottle Clarithromycin 500 mg Extended Release (ER) Tablet Clarithromycin 500 mg Film-Coated Tablet Clarithromycin 500 mg Modified Release (MR) Tablet Clarithromycin 500 mg Tablet Clindamycin 150 mg Capsule Clindamycin 150 mg/mL Solution 2 mL Ampule Clindamycin 150 mg/mL Solution 2 mL Vial Clindamycin 150 mg/mL Solution 4 mL Ampule Clindamycin 300 mg Capsule Clindamycin 75 mg/5 mL Suspension 60 mL Bottle Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 875 mg + 125 mg Film-Coated Tablet Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 875 mg + 125 mg Tablet Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 1 g + 200 mg Powder Vial Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 125 mg + 31.25 mg/5 mL Suspension 100 mL Bottle Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 125 mg + 31.25 mg/5 mL Suspension 30 mL Bottle Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 125 mg + 31.25 mg/5 mL Suspension 60 mL Bottle Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 200 mg + 28.5 mg/5 mL Suspension 100 mL Bottle Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 200 mg + 28.5 mg/5 mL Suspension 60 mL Bottle Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 200 mg + 28.5 mg/5 mL Suspension 70 mL Bottle Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 250 mg + 62.5 mg/5 mL Suspension 60 mL Bottle Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 250 mg + 62.5 mg/5 mL Suspension 100 mL Bottle Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 250 mg + 62.5 mg Dispersible Tablet Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 250 mg + 125 mg Film-Coated Tablet Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 250 mg + 125 mg Tablet Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 400 mg + 57 mg/5 mL Suspension 35 mL Bottle Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 400 mg + 57 mg/5 mL Suspension 30 mL Bottle Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 400 mg + 57 mg/5 mL Suspension 70 mL Bottle Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 500 mg + 125 mg Film-Coated Tablet Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 500 mg + 125 mg Tablet Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 500 mg + 100 mg Powder Vial Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 600 mg + 42.9 mg/5 mL Suspension 100 mL Bottle Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 600 mg + 42.9 mg/5 mL Suspension 50 mL Bottle Co-Amoxiclav (Amoxicillin + Potassium Clavulanate) 600 mg + 42.9 mg/5 mL Suspension 70 mL Bottle Colistin 2,000,000 IU Powder Vial Cotrimoxazole (Sulfamethoxazole + Trimethoprim) 200 mg + 40 mg/5 mL Suspension 120 mL Bottle Cotrimoxazole (Sulfamethoxazole + Trimethoprim) 200 mg + 40 mg/5 mL Suspension 60 mL Bottle Cotrimoxazole (Sulfamethoxazole + Trimethoprim) 200 mg + 40 mg/5 mL Suspension 70 mL Bottle Cotrimoxazole (Sulfamethoxazole + Trimethoprim) 400 mg + 80 mg Capsule Cotrimoxazole (Sulfamethoxazole + Trimethoprim) 400 mg + 80 mg Tablet Cotrimoxazole (Sulfamethoxazole + Trimethoprim) 400 mg + 80 mg/5 mL Suspension 60 mL Bottle Cotrimoxazole (Sulfamethoxazole + Trimethoprim) 800 mg + 160 mg Tablet Cotrimoxazole (Sulfamethoxazole + Trimethoprim) 800 mg + 160 mg Film-Coated Tablet Doxycycline 100 mg Capsule Ertapenem 1 g Powder Vial Erythromycin 200 mg/5 mL Suspension 60 mL Bottle Erythromycin 200 mg/5 mL Drops 30 mL Bottle Erythromycin 125 mg/5 mL Suspension 60 mL Bottle Erythromycin 400 mg/5 mL Suspension 60 mL Bottle Erythromycin 500 mg Film-Coated Tablet Erythromycin 500 mg Tablet Erythromycin 250 mg Film-Coated Tablet Erythromycin 250 mg Tablet Gentamicin 10 mg/mL Solution 2 mL Ampule Gentamicin 40 mg/mL Solution 2 mL Ampule Gentamicin 40 mg/mL Solution 2 mL Vial Levofloxacin 250 mg Film-Coated Tablet Levofloxacin 250 mg Tablet Levofloxacin 5 mg/mL Solution 100 mL Vial Levofloxacin 5 mg/mL Solution 150 mL Vial Levofloxacin 5 mg/mL Solution 50 mL Vial Levofloxacin 500 mg Film-Coated Tablet Levofloxacin 500 mg Tablet Levofloxacin 750 mg Film-Coated Tablet Levofloxacin 750 mg Tablet Linezolid 2 mg/mL, 300 mL Solution for Infusion Bag Linezolid 2 mg/mL, 300 mL Solution for Infusion Bottle Linezolid 600 mg Film-Coated Tablet Linezolid 100 mg/5 mL Suspension 150 mL Bottle Meropenem 1 g Powder Vial Meropenem 500 mg Powder Vial Metronidazole 125 mg/5 mL Suspension 60 mL Bottle Metronidazole 250 mg Tablet Metronidazole 5 mg/mL Solution 100 mL Vial Metronidazole 500 mg Film-Coated Tablet Metronidazole 500 mg Tablet Oxacillin 250 mg Powder Vial Oxacillin 500 mg Powder Vial Oxacillin 1 g Powder Vial Penicillin G Benzathine (Benzathine Benzylpenicillin) 1,200,000 Units Powder Vial Penicillin G Crystalline 1 MU Powder Vial Penicillin G Crystalline 5 MU Powder Vial Piperacillin + Tazobactam 2 g + 250 mg Powder Vial Piperacillin + Tazobactam 4 g + 500 mg Powder Vial Vancomycin 1 g Powder Vial Vancomycin 500 mg Powder Vial * If the salt form of the medicines under the COVID-19 VAT-Exempt List is not specified, it signifies that all the salt forms of the particular drug is covered by the VAT exemption ( i.e. , for Meropenem 1g powder or 500 mg powder, the VAT-exemption covers all its salt forms including sodium or trihydrate). * Volumes of liquid preparations are expressed as net content.