Publishing the Full Text of the August 17, 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. 11534 Known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act

August 26, 2022 REVENUE MEMORANDUM CIRCULAR NO. 125-2022 SUBJECT : Publishing the Full Text of the August 17, 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. 11534 Known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) 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 August 17, 2022 letter (Annex "A") from Dr. Samuel A. Zacate, Director General of the FDA, for the deletion of certain medicines prescribed for COVID-19 treatment previously included to the published 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 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 August 17, 2022 LILIA CATRIS-GUILLERMO 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 Guillermo: 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 17 August 2022. I. For Deletion A. Medicines for COVID-19 treatment Generic Name Dosage Strength Dosage Form Cefazolin (as Sodium) 1 g Powder for Injection (IM/IV) Cefazolin (as Sodium) 500 mg Powder for Injection (IV/IM) Cefepime (as Hydrochloride) 1 g Powder for Injection (I.M./I.V.) Cefepime (as Hydrochloride) 2 g Powder for Injection (IV/IM) Cefepime (as Hydrochloride) 500 mg Powder for Injection (IV/IM) Cefotaxime (as Sodium) 1 g Powder for Injection (I.M./I.V.) Cefotaxime (as Sodium) 500 mg Powder for Injection (IM/IV) Cefotaxime (as Sodium) 250 mg Powder for Injection (IV/IM) Ceftriaxone (as Sodium) 1 g Powder for Injection (IV Infusion) Ceftazidime (as Pentahydrate) 1 g Powder for Injection (IV/IM) Ceftazidime (as Pentahydrate) 500 mg Powder for Injection (IM/IV) Ceftazidime (as Pentahydrate) 2 g Powder for I.V. Infusion Ceftriaxone (as Sodium) 1 g Powder for Injection (IM/IV) Ceftriaxone (as Sodium) 2 g Powder for Injection (IM/IV) Ceftriaxone (as Sodium) + Sulbactam (as Sodium) 1 g/500 mg Powder for Injection (IM/IV) Ceftriaxone (as Sodium) 500 mg Powder for Injection (IM/IV) Cefuroxime (as Axetil) 500 mg Film-Coated Tablet Cefuroxime (as Sodium) 1.5 g Powder for Injection Cefuroxime (as Sodium) 750 mg Powder for Injection (IM/IV) Cefuroxime (as Axetil) 250 mg/5 mL Powder for Suspension Cefuroxime (as Axetil) 125 mg/5 mL Powder for Suspension Cefuroxime (as Axetil) 125 mg/5 mL Powder for Oral Suspension Cefuroxime (as Axetil) 125 mg/5 mL Granules for Oral Suspension Cefuroxime (as Axetil) 250 mg/5 mL Powder for Oral Suspension Cefuroxime (as Axetil) 250 mg/5 mL Granules for Oral Suspension Cefuroxime Axetil 500 mg Film-Coated Tablet Ciprofloxacin (as Hydrochloride) 2 mg/mL (200 mg/100 mL Solution for Injection (IV Infusion) Ciprofloxacin (as Hydrochloride) 500 mg Film-Coated Tablet Ciprofloxacin (as Hydrochloride) 750 mg Film-Coated Tablet Ciprofloxacin (as Hydrochloride) 2 mg/mL Solution for IV Infusion Clindamycin (as Hydrochloride) 300 mg Capsule Clindamycin (as Phosphate) 150 mg/mL Solution for Injection (I.M./I.V.) Clindamycin (as Hydrochloride) 150 mg Capsule Levofloxacin 500 mg/100 mL Solution for IV Infusion Levofloxacin (as Hemihydrate) 5 mg/mL Solution for IV Infusion Levofloxacin (as Hemihydrate) 500 mg Film-Coated Tablet Levofloxacin (as Hemihydrate) 250 mg Film-Coated Tablet Levofloxacin (as Hemihydrate) 750 mg Film-Coated Tablet Levofloxacin (as Hemihydrate) 5 mg/5 mL (500 mg/100 mL) Solution for intravenous infusion Levofloxacin (as Hemihydrate) 5 mg/mL (500 mg/100 mL) Solution for intravenous infusion Meropenem 1 g Powder for Injection (IV) Meropenem (as Trihydrate) 1 g Powder for Injection (IV) Meropenem 500 mg Sterile Powder for Injection Metronidazole 500 mg/100 mL (0.5% w/v) Solution for Injection Metronidazole (as Benzoate) 125 mg/5 mL Oral Suspension Piperacillin (as Sodium) + Tazobactam (as Sodium) 4 g/500 mg Powder for IV Infusion 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, (SGD.) DR. SAMUEL A. ZACATE Director General