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

December 24, 2021 REVENUE MEMORANDUM CIRCULAR NO. 2-2022 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 December 21, 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 December 21, 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 medicines included, delisted and modified under the COVID-19 VAT-Exempt List: FOR INCLUSION: Anaesthetics Local and General Drugs Ketamine 50 mg/mL, 10 mL Solution for Injection, Vial Propofol 10 mg/mL, 10 mL Solution for Injection, Ampule Propofol 10 mg/mL, 10 mL Solution for Injection, Vial Propofol 10 mg/mL, 20 mL Solution for Injection, Ampule Propofol 10 mg/mL, 20 mL Solution for Injection, Vial Propofol 10 mg/mL, 50 mL Solution for Injection, Vial Analgesics (Opiod) Fentanyl 100 mcg Sublingual Tablet Fentanyl 12.5 mcg/hr Transdermal Patch Fentanyl 200 mcg Sublingual Tablet Fentanyl 25 mcg/hr Transdermal Patch Fentanyl 300 mcg Sublingual Tablet Fentanyl 400 mcg Sublingual Tablet Fentanyl 50 mcg/hr Transdermal Patch Fentanyl 50 mcg/mL, 10 mL Solution for Injection, Ampule Fentanyl 50 mcg/mL, 2 mL Solution for Injection, Ampule Morphine 10 mg Modified Release (MR) Tablet Morphine 10 mg Tablet Morphine 10 mg/mL, 1 mL Solution for Injection, Ampule Morphine 16 mg/mL, 1 mL Solution for Injection, Ampule Morphine 30 mg Tablet Morphine 60 mg Modified Release (MR) Tablet Oxycodone 10 mg Capsule Oxycodone 10 mg Controlled-Release Tablet Oxycodone 10 mg/mL, 1 mL Solution for Injection, Ampule Oxycodone 10 mg/mL, 2 mL Solution for Injection, Ampule Oxycodone 15 mg Controlled-Release Tablet Oxycodone 20 mg Controlled-Release Tablet Oxycodone 30 mg Controlled-Release Tablet Oxycodone 40 mg Controlled-Release Tablet Oxycodone 5 mg Capsule Oxycodone 5 mg/5 mL, 250 mL Oral Solution, Bottle Oxycodone 60 mg Controlled-Release Tablet Oxycodone 80 mg Controlled-Release Tablet Anticholinergic Hyoscine 10 mg Film-Coated Tablet Hyoscine 10 mg Tablet Hyoscine 20 mg Tablet Hyoscine 20 mg/mL, 1 mL Solution for Injection, Ampule Hyoscine 5 mg/5 mL, 120 mL Oral Syrup, Bottle Hyoscine 5 mg/5 mL, 60 mL Oral Syrup, Bottle Anticonsulvant/Anxiolytics/Hypnotics and Sedatives Clonazepam 2 mg Tablet Clonazepam 500 mcg Tablet Diazepam 10 mg Tablet Diazepam 5 mg Tablet Diazepam 5 mg/mL, 2 mL Solution for Injection, Ampule Midazolam 1 mg/mL, 3 mL Solution for Injection, Ampule Midazolam 1 mg/mL, 5 mL Solution for Injection, Ampule Midazolam 1 mg/mL, 5 mL Solution for Injection, Vial Midazolam 15 mg Film-Coated Tablet Midazolam 15 mg Tablet Midazolam 5 mg/mL, 1 mL Solution for Injection, Ampule Midazolam 5 mg/mL, 3 mL Solution for Injection, Ampule Antidiuretics/Haemostatics Vasopressin 20 IU/mL, 1 mL Solution for Injection, Ampule Antipsychotic/Antivertigo Haloperidol 20 mg Tablet Haloperidol 5 mg Tablet Haloperidol 5 mg/mL, 1 mL Solution for Injection, Ampule Haloperidol 50 mg/mL, 1 mL Solution for Injection, Ampule Cardiac Drugs Dobutamine 12.5 mg/mL, 20 mL Solution for Infusion, Vial Dobutamine 25 mg/mL, 10 mL Solution for Injection, Ampule Dobutamine 250 mL Powder, Vial Dobutamine 50 mg/mL, 5 mL Solution for Injection, Ampule Dopamine 40 mg/mL, 5 mL Solution for Injection, Ampule Dopamine in 5% Dextrose 0.8 mg/mL, 250 mL Solution for Infusion, Bottle Dopamine in 5% Dextrose 1.6 mg/mL, 250 mL Solution for Infusion, Bottle Epinephrine 1 mg/mL, 1 mL Solution for Injection, Ampule Cough and Colds Preparations Butamirate 50 mg Sustained Release Tablet Butamirate 7.5 mg/5 mL, 120 mL Oral Syrup, Bottle Butamirate 7.5 mg/5 mL, 60 mL Oral Syrup, Bottle Levodropropizine 30 mg/5 mL, 120 mL Oral Syrup, Bottle Levodropropizine 30 mg/5 mL, 60 mL Oral Syrup, Bottle Inhaled Corticosteroids/Antiasthma and COPD Preparations Beclomethasone 250 mcg/actuation, 200 Actuations Metered Dose Inhaler Beclomethasone + Formoterol 100 mcg + 6 mcg/actuation, 120 Actuations Metered Dose Inhaler Beclomethasone + Formoterol 200 mcg + 6 mcg/actuation, 120 Actuations Metered Dose Inhaler Beclomethasone + Formoterol + Glycopyrronium 100 mcg + 6 mcg + 10 mcg/actuation, 120 Actuations Metered Dose Inhaler Budesonide 200 mcg/actuation, 200 Actuations Metered Dose Inhaler Budesonide 200 mcg/actuation, 300 Actuations Metered Dose Inhaler Fluticasone 125 mcg /actuation, 120 Actuations Metered Dose Inhaler Fluticasone + Formoterol 125 mcg + 5 mcg/actuation, 120 Actuations Metered Dose Inhaler Fluticasone + Formoterol 50 mcg + 5 mcg/actuation, 120 Actuations Metered Dose Inhaler Fluticasone + Salmeterol 125 mcg + 25 mcg/actuation, 120 Actuations Metered Dose Inhaler Fluticasone + Salmeterol 250 mcg + 25 mcg/actuation, 120 Actuations Metered Dose Inhaler Fluticasone + Salmeterol 50 mcg + 25 mcg/actuation, 120 Actuations Metered Dose Inhaler Intravenous and other Sterile Solutions Acetated Ringer's 1 L Solution for Injection/Infusion, Bag Acetated Ringer's 1 L Solution for Injection/Infusion, Bottle Acetated Ringer's 500 mL Solution for Injection/Infusion, Bag Acetated Ringer's 500 mL Solution for Injection/Infusion, Bottle Balanced Multiple Maintenance Solution + 5% Dextrose 1 L Solution for Injection/Infusion, Bag Balanced Multiple Maintenance Solution + 5% Dextrose 1 L Solution for Injection/Infusion, Bottle Balanced Multiple Maintenance Solution + 5% Dextrose 500 mL Solution for Injection/Infusion, Bag Balanced Multiple Maintenance Solution + 5% Dextrose 500 mL Solution for Injection/Infusion, Bottle Balanced Multiple Replacement Solution + 5% Dextrose 1 L Solution for Injection/Infusion, Bag Balanced Multiple Replacement Solution + 5% Dextrose 1 L Solution for Injection/Infusion, Bottle Balanced Multiple Replacement Solution + 5% Dextrose 500 mL Solution for Injection/Infusion, Bag Balanced Multiple Replacement Solution + 5% Dextrose 500 mL Solution for Injection/Infusion, Bottle Dextrose in Water 10%, 1 L Solution for Injection/Infusion, Bag Dextrose in Water 10%, 1 L Solution for Injection/Infusion, Bottle Dextrose in Water 10%, 500 mL Solution for Injection/Infusion, Bag Dextrose in Water 10%, 500 mL Solution for Injection/Infusion, Bottle Dextrose in Water 5%, 1 L Solution for Injection/Infusion, Bag Dextrose in Water 5%, 1 L Solution for Injection/Infusion, Bottle Dextrose in Water 5%, 500 mL Solution for Injection/Infusion, Bag Dextrose in Water 5%, 500 mL Solution for Injection/Infusion, Bottle Lactated Ringer's + 5% Dextrose 1 L Solution for Injection/Infusion, Bag Lactated Ringer's + 5% Dextrose 1 L Solution for Injection/Infusion, Bottle Lactated Ringer's + 5% Dextrose 500 mL Solution for Injection/Infusion, Bag Lactated Ringer's + 5% Dextrose 500 mL Solution for Injection/Infusion, Bottle Lactated Ringer's Solution 1 L Solution for Injection/Infusion, Bag Lactated Ringer's Solution 1 L Solution for Injection/Infusion, Bottle Lactated Ringer's Solution 500 mL Solution for Injection/Infusion, Bag Lactated Ringer's Solution 500 mL Solution for Injection/Infusion, Bottle Sodium + Dextrose 0.3% + 5%, 1 L Solution for Injection/Infusion, Bag Sodium + Dextrose 0.3% + 5%, 1 L Solution for Injection/Infusion, Bottle Sodium + Dextrose 0.3% + 5%, 500 mL Solution for Injection/Infusion, Bag Sodium + Dextrose 0.3% + 5%, 500 mL Solution for Injection/Infusion, Bottle Sodium + Dextrose 0.45% + 5%, 1 L Solution for Injection/Infusion, Bag Sodium + Dextrose 0.45% + 5%, 1 L Solution for Injection/Infusion, Bottle Sodium + Dextrose 0.45% + 5%, 500 mL Solution for Injection/Infusion, Bag Sodium + Dextrose 0.45% + 5%, 500 mL Solution for Injection/Infusion, Bottle Sodium + Dextrose 0.9% + 5%, 1 L Solution for Injection/Infusion, Bag Sodium + Dextrose 0.9% + 5%, 1 L Solution for Injection/Infusion, Bottle Sodium + Dextrose 0.9% + 5%, 500 mL Solution for Injection/Infusion, Bag Sodium + Dextrose 0.9% + 5%, 500 mL Solution for Injection/Infusion, Bottle Sodium Chloride 0.9%, 1 L Solution for Injection/Infusion, Bag Sodium Chloride 0.9%, 1 L Solution for Injection/Infusion, Bottle Sodium Chloride 0.9%, 500 mL Solution for Injection/Infusion, Bag Sodium Chloride 0.9%, 500 mL Solution for Injection/Infusion, Bottle Neuromuscular Blocking Agent Atracurium 10 mg/mL, 2.5 mL Ampule Solution for Injection Atracurium 10 mg/mL, 5 mL Ampule Solution for Injection Rocuronium 10 mg/mL, 5 mL Solution for Injection, Vial Suxamethonium 20 mg/mL, 10 mL Solution for Injection, Vial Vecuronium 10 mg Powder, Vial Vecuronium 4 mg Powder, Vial Vasoconstrictor Norepinephrine 1 mg/mL, 10 mL Solution for Injection, Ampule Norepinephrine 1 mg/mL, 2 mL Solution for Injection, Ampule Norepinephrine 1 mg/mL, 4 mL Solution for Injection, Ampule Norepinephrine 2 mg/mL, 4 mL Solution for Injection, Ampule FOR DELISTING: Interferon beta-1a 44 mcg Solution for Injection, in prefilled syringe FOR MODIFICATION: COVID-19 Vaccine under Emergency Use Authorization: Sputnik V Gam-COVID-Vac COVID-19 Vaccine 0.5 ml Solution for Injection bit.ly/PhFDA-SputV-a ILLEGIBLE PORTION ILLEGIBLE PORTION Whole Virion, Inactivated Corona Virus Vaccine [Covaxin] 6mcg (strain NIV-2020-770) Solution for Injection bit.ly/PhFDA-Covaxin ILLEGIBLE PORTION June 21, 2021 Monoclonal Antibodies/Immunosupressants Casirivimab + Imdevimab 120 mg/mL, 11.1 mL Vial + 120 mg/mL, 11.1 mL Vial Solution for Infusion, Box ILLEGIBLE PORTION 17 November 2021 Casirivimab + Imdevimab 120 mg/mL, 2.5 mL Vial + 120 mg/mL, 2.5 mL Vial Solution for Infusion, Box 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 Regulation Team List of VAT-Exempt Drugs and Vaccines Prescribed and Directly Used for COVID-19 Treatment