Publishing the Full Text of the Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) Endorsing Updates to the List of VAT-Exempt Products under Republic Act (R.A.) Nos. 10963 and 11534

November 23, 2021 REVENUE MEMORANDUM CIRCULAR NO. 124-2021 SUBJECT : Publishing the Full Text of the Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) Endorsing Updates to the List of VAT-Exempt Products under Republic Act (R.A.) Nos. 10963 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 Annex "A" is the letter dated November 8, 2021 from Dr. Rolando Enrique D. Domingo, Director General of the FDA, and copy of the updates to the "List of VAT-Exempt Products under R.A. No. 11534" pursuant to Section 109 (1) (AA) of the Tax Code of 1997, as amended by R.A. No. 11534, and as implemented under Section 4.109-(1) (B) (aa) of Revenue Regulations No. 4-2021. 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 Section 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 ATTACHMENT Department of Health Food and Drug Administration November 8, 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." This update includes several changes, including the delisting of 24 entries and the addition of 34 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. Delisting from List of Medicines for Hypertension 9 B. Delisting from List of Medicines for Cancer 10 C. Delisting from List of Medicines for Kidney Diseases 5 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 1 B. Inclusion to the List of Medicines for High Cholesterol 6 C. Inclusion to the List of Medicines for Hypertension 4 D. Inclusion to the List of Medicines for Cancer 3 E. Inclusion to the List of Medicines for Mental Illnesses 4 F. Inclusion to the List of Medicines for Tuberculosis 3 G. Inclusion to the List of Medicines for Kidney Diseases 13 Should there be any questions or clarifications regarding the list, please coordinate with Ms. Gabrielle S. Gabriel at [emailprotected] . Thank you very much. Yours truly, (SGD.) ROLANDO ENRIQUE D. DOMINGO, MD Director General CORRIGENDUM TO THE LIST OF MEDICINES FOR HYPERTENSION, CANCER, AND KIDNEY DISEASES A. Delisting from List of Medicines for Hypertension No. Generic name Dosage strength Dosage form 1 Tamsulosin hydrochloride 400 mcg Extended-release capsule 2 Tamsulosin hydrochloride 400 mcg Film-coated tablet 3 Tamsulosin hydrochloride 400 mcg Prolonged-release capsule 4 Sildenafil (as citrate) 100 mg Chewable tablet 5 Sildenafil (as citrate) 100 mg Film-coated tablet 6 Sildenafil (as citrate) 50 mg Film-coated tablet 7 Sildenafil (as citrate) 50 mg Oral jelly (Orange flavor) 8 Macitentan 10mg Film-coated tablet 9 Doxazosin (as mesylate) 4mg Controlled release tablet B. Delisting from List of Medicines for Cancer No. Generic name Dosage strength Dosage form 1 Highly Purified Menotrophin 600 IU Powder for Solution for Injection (SC) 2 Menotrophin 150 IU Powder for Solution for Injection (IM/SC) 3 Menotrophin 75 IU Powder for Solution for Injection (IM/SC) 4 Everolimus 250 mcg Tablet 5 Everolimus 500 mcg Tablet 6 Cyproterone acetate 50 mg Film-Coated Tablet 7 Cyproterone acetate + Ethinylestradiol 2.0mg/35 mcg Sugar-Coated Tablet 8 Ciclosporin 1mg/mL Ophthalmic emulsion 9 Pirenoxine 50 mcg/mL (0.005% w/v) Ophthalmic suspension 10 Inosiplex 250 mg/mL Syrup, Oral C. Delisting from List of Medicines for Kidney Diseases No. Generic name Dosage strength Dosage form 1 Phyllanthus niruri L. (meniran whole plant) 250 mg (equivalent to 25mg extract) Phyllanthus niruri L. (meniran whole plant) 2 Phyllanthus niruri L. 25mg/5mL Phyllanthus niruri L. 3 Each 100g (approx. 82.64 mL) syrup contains: 34.5g Herbal ethanolic mixture (see reverse) Each 100g (approx. 82.64 mL) syrup contains: 34.5g Herbal ethanolic mixture from: Sambucus nigra L. (Elder flower) 207 mg Primula veris L. and Primula elatior (L.) Hill (Primula flower with calyx) 207 mg Rumex crispus L. (Common sorrel herb) 207 mg Verbena officinalis L. (Verbena herb) 207 mg Gentiana lutea L. (Gentian root) 69 mg Each 100g (approx. 82.64 mL) syrup contains: 34.5g Herbal ethanolic mixture (see reverse) 4 Each drage contains: Sambucus nigra L. (Elder flower) 36mg; Primula veris L. and Primula elatior (L.) Hill (Primula flower with calyx) 36mg; Rumex crispus L. (Common sorrel herb) 36mg; Gentiana lutea L. (Gentian root) 12mg Each drage contains: Sambucus nigra L. (Elder flower) 36mg; Primula veris L. and Primula elatior (L.) Hill (Primula flower with calyx) 36mg; Rumex crispus L. (Common sorrel herb) 36mg; Gentiana lutea L. (Gentian root) 12mg Each drage contains: Sambucus nigra L. (Elder flower) 36mg; Primula veris L. and Primula elatior (L.) Hill (Primula flower with calyx) 36mg; Rumex crispus L. (Common sorrel herb) 36mg; Gentiana lutea L. (Gentian root) 12mg 5 Gentianae Radix (Gentian Root), Primulae Flos (Primrose Flowers with Calyx), Rumicus Herba (Common Sorrel Herb), Sambuci Flos (Elder Flowers), Verbenae Herba (Shop Vervain Wort) 6mg/18mg/18mg/18mg/18mg Gentianae Radix (Gentian Root), Primulae Flos (Primrose Flowers with Calyx), Rumicus Herba (Common Sorrel Herb), Sambuci Flos (Elder Flowers), Verbenae Herba (Shop Vervain Wort) ADDENDUM TO THE LIST OF MEDICINES FOR DIABETES, HIGH CHOLESTEROL, HYPERTENSION, CANCER, MENTAL ILLNESSES, TUBERCULOSIS, AND KIDNEY DISEASES A. Inclusion to the List of Medicines for Diabetes No. Generic name Dosage strength Dosage form 1 Desmopressin (as acetate) 100mcg Oral Lyophilisate B. Inclusion to the List of Medicines for High Cholesterol No. Generic name Dosage strength Dosage form 1 Ezetimibe + Atorvastatin (as calcium) 10m/20mg Film-Coated Tablet/Oral 2 Ezetimibe + Atorvastatin (as calcium) 10m/40mg Film-Coated Tablet/Oral 3 Ezetimibe + Atorvastatin (as calcium) 10m/80mg Film-Coated Tablet/Oral 4 Ezetimibe + Simvastatin 10m/10mg Tablet/Oral 5 Ezetimibe + Simvastatin 10m/20mg Tablet/Oral 6 Ezetimibe + Atorvastatin (as calcium) 10m/20mg Film-Coated Tablet/Oral C. Inclusion to the List of Medicines for Hypertension No. Generic name Dosage strength Dosage form 1 Isosorbide dinitrate 5mg Sublingual tablet 2 Isosorbide-5-mononitrate 60mg Prolonged-Release Tablet; Oral 3 Losartan potassium + Amlodipine camsylate 50mg/5mg Tablet/Oral 4 Losartan potassium + Amlodipine camsylate 100mg/5mg Tablet/Oral D. Inclusion to the List of Medicines for Cancer No. Generic name Dosage strength Dosage form 1 Everolimus 10 mg Tablet 2 Everolimus 5 mg Tablet 3 Epirubicin hydrochloride 50mg Lyophilized Powder for Injection E. Inclusion to the List of Medicines for Mental Illnesses No. Generic name Dosage strength Dosage form 1 Pregabalin 75mg Capsule 2 Pregabalin 150mg Capsule 3 Zolpidem Tartrate 10 mg Film-coated Tablet 4 Carbamazepine 100 mg/5 mL Suspension F. Inclusion to the List of Medicines for Tuberculosis No. Generic name Dosage strength Dosage form 1 Rifampicin 300mg Capsule 2 Rifampicin 600mg Tablet 3 Bedaquiline Fumarate 100 mg Tablet G. Inclusion to the List of Medicines for Kidney Diseases No. Generic name Dosage strength Dosage form 1 Everolimus 250 mcg Tablet 2 Everolimus 500 mcg Tablet 3 Recombinant Human Erythropoietin Alfa 4000 IU/0.4 mL Solution for Injection (IV/SC) 4 Hemofiltration Solution Sodium Chloride 6.136 g Sodium Hydrogen Carbonate 2.540 g Calcium Chloride Dihydrate 220.5 mg Magnesium Chloride Hexahydrate 101.7 mg Glucose Monohydrate (equivalent to anhydrous glucose 1.000 g) 1.100 g Solution for Intraperitoneal Administration 5 Peritoneal Dialysis Solution with 1.5% Dextrose Calcium Chloride Dihydrate 257.3 mg Sodium Chloride 5.786 g Sodium (S) Lactate Solution (Containing sodium (S) lactate 3.925 g) 7.85 g Magnesium Chloride Hexahydrate 101.7 mg Dextrose (as anhydrous glucose 15 g) 16.5 g Solution for Intraperitoneal Administration 6 Peritoneal Dialysis Solution with 1.5% Dextrose Dextrose (as anhydrous glucose 15 g) 16.5 g Sodium (S) Lactate Solution [Containing sodium (S) lactate 3.925 g) 7.85 g, Sodium Chloride 5.786 g, Calcium Chloride Dihydrate 183.8 mg, Magnesium Chloride Hexahydrate 101.7 mg] Solution for Intraperitoneal Administration 7 Peritoneal Dialysis Solution with 4.25% Dextrose Calcium Chloride Dihydrate 257.3 mg Sodium Chloride 5.786 g Sodium (S) Lactate Solution (Containing sodium (S) lactate 3.925 g) 7.85 g Magnesium Chloride Hexahydrate 101.7 mg Dextrose (as anhydrous glucose 42.5 g) 46.75 g Solution for Intraperitoneal Administration 8 Peritoneal Dialysis Solution with 4.25% Dextrose Glucose monohydrate (as anhydrous glucose 42.5 g) 46.75 g Sodium (S) Lactate Solution (Containing sodium (S) lactate 3.925 g) 7.85 g Sodium Chloride 5.786 g Calcium Chloride Dihydrate 183.8 mg Magnesium Chloride Hexahydrate 101.7 mg Solution for Intraperitoneal Administration 9 Peritoneal Dialysis Solution with 2.3% Dextrose Calcium Chloride Dihydrate 257.3 mg Sodium Chloride 5.786 g Sodium (S) Lactate Solution (Containing sodium (S) lactate 3.925 g) 7.85 g Magnesium Chloride Hexahydrate 101.7 mg Dextrose (as anhydrous glucose 22.73 g) 25 g Solution for Intraperitoneal Administration 10 Peritoneal Dialysis Solution with 2.3% Dextrose Dextrose (as anhydrous glucose 22.73 g) 25 g Sodium (S) Lactate Solution (Containing sodium (S) lactate 3.925 g) 7.65 g Sodium Chloride 5.786 g Calcium Chloride Dihydrate 183.8 mg Magnesium Chloride Hexahydrate 101.7 mg Solution for Intraperitoneal Administration 11 Dextrose Hydrous + Electrolytes Each 100 ml contains: Dextrose Hydrous 2.5 g; Sodium Chloride 538 mg; Sodium Lactate 448 mg; Calcium Chloride 18.3 mg; Magnesium Chloride 5.08 mg Solution for Injection (Intraperitoneal) 12 Peritoneal Dialysis Solution with 7.5% Icodextrin Each 100 mL contains: Icodextrin 7.5 g; Sodium Chloride 538 mg; Sodium Lactate 448 mg; Calcium Chloride 25.7 mg; Magnesium Chloride 5.08 mg Solution for Intraperitoneal Administration 13 Spherical Carbon Absorbent 2 g Fine granules