Publishing the Full Text of Letter from FDA Endorsing the Updates to List of VAT-Exempt Products under R.A. Nos. 10963 and 11534

October 15, 2021 REVENUE MEMORANDUM CIRCULAR NO. 5-2022 SUBJECT : Publishing the Full Text of Letter from the Food and Drug Administration (FDA) Endorsing the 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 is the letter dated October 4, 2021 from Dr. Rolando Enrique D. Domingo, Director General of the FDA, and the copy of the "Corrigendum to the List of Medicines for Kidney Diseases" 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, as amended. 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) (ii) of the Tax Code of 1997, as amended, is concerned. All concerned are hereby are 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 October 4, 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." These updates include several changes, including the delisting of 3 entries from the List of Medicines for Kidney Diseases. A summary of this update is indicated in the table below: Update(s) Number of Entries Updated Corrigendum to the List of Medicines for Kidney Diseases Delisting from List of Medicines for Kidney Diseases 3 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 Director General CORRIGENDUM TO THE LIST OF MEDICINES FOR KIDNEY DISEASES Delisting from the List of Medicines for Kidney Diseases No. Generic name Dosage strength Dosage form 1 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 Syrup (Oral Drops) 2 Each drage contains: Sambucus nigra L. (Elder flower) 36mg; Primula veris L. anal 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 Drage 3 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 Drage