Publishing the Full Text of the April 08, 2022 Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) Endorsing Updates to the List of Medical Devices Exempt from VAT under Republic Act (R.A.) No. 11534, Known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act

April 22, 2022 REVENUE MEMORANDUM CIRCULAR NO. 66-2022 SUBJECT : Publishing the Full Text of the April 08, 2022 Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) Endorsing Updates to the List of Medical Devices Exempt from VAT 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 April 08, 2022 letter (Annex "A") from Dr. Oscar G. Gutierrez, Jr., OIC-Director General of the FDA, for the inclusion, deletion and correction of certain medical devices for COVID-19 treatment to the List of VAT-Exempt Medicines and Devices (for COVID-19 Treatment) under R.A. No. 11534 or the CREATE Act. All concerned are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible. CAESAR R. DULAY Commissioner of Internal Revenue By: (SGD.) MARISSA O. CABREROS Deputy Commissioner Legal Group Officer-in-Charge ANNEX A Department of Health FOOD AND DRUG ADMINISTRATION April 8, 2022 CAESAR R. DULAY Commissioner Bureau of Internal Revenue Quezon City SUBJECT : Endorsement of Updated List of VAT-Exempt Medicines and Medical Devices under Republic Act (RA) 11534 known as Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act Dear Commissioner Dulay: 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 has been issued, wherein 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. I. For Inclusion A. Medical Devices for COVID-19 Treatment Category Product Personal Protective Equipment (PPEs) Air Purifying Respirators (for use in health care settings during response to the COVID-19 public health emergency) Negative-Pressure SteriDome (NPS) Individual Biocontainment Unit (IBU) Airway Dome Negative-Pressure Respiratory System Patient Isolation Transport Unit (PITU) Device Airborne Isolation Hood Device Respiratory Devices and its Accessories Continuous Positive Airway Pressure Circuit Intermittent Positive Pressure Breathing Device Other Specific Medical Devices Remote or Wearable Patient Monitoring Devices Patient Isolation Transport Unit (PITU) Symptom Screening Tool II. Deletion A. Medical Devices for COVID-19 Treatment Category Product Respiratory Devices and its Accessories Medical Gas Cylinder, for Oxygen Oxygen Tanks III. Correction A. Medical Devices for COVID-19 Treatment Category Product Previously uploaded Correct Respiratory Devices and its Accessories Ventilator including Portable Ventilator Ventilator (All types) 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. OSCAR G. GUTIERREZ, JR. Officer-in-Charge-Director General