Publishing the Full Text of the May 18, 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

May 23, 2022 REVENUE MEMORANDUM CIRCULAR NO. 83-2022 SUBJECT : Publishing the Full Text of the May 18, 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 May 18, 2022 letter (Annex "A") from Dr. Oscar G. Gutierrez, Jr., OIC-Director General of the FDA, for the inclusion of certain medicines prescribed for diabetes, hypertension and mental illness, deletion of medicines for cancer and kidney diseases, and correction of medicine for kidney diseases to the List of VAT-exempt Medicines 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. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A Department of Health Food and Drug Administration May 18 2022 CAESAR R. DULAY 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 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. Inclusion A. Medicines for Diabetes Generic Name Dosage Strength Dosage Form Teneligliptin (as hydrobromide hydrate) + Pioglitazone (as Hydrochloride) 20 mg/15 mg Film-Coated Tablet B. Medicines for Hypertension Generate Name Dosage Strength Dosage Form Cilnidipine 10 mg Film-Coated Tablet Cilnidipine 20 mg Film-Coated Tablet C. Medicines for Mental Illnesses Generic Name Dosage Strength Dosage Form Perampanel 500 mcg/mL Oral Suspension Lemborexant 5 mg Film-Coated Tablet Lemborexant 10 mg Film-Coated Tablet Pregabalin + Methylcobalamin 75 mg + 750 mcg Capsule Pregabalin + Methylcobalamin 75 mg/1500 mcg Capsule Pregabalin + Mecobalamin 75 mg/750 mcg Capsule Pregabalin + Mecobalamin + Alpha Lipoic Acid 75 mg/750 mcg/100 mg Capsule II. Deletion A. Medicines for Cancer Generic Name Dosage Strength Dosage Form Follitropin Alfa/Lutropin Alfa 300 IU/150 IU (0.48mL) Solution for Injection (SC) B. Medicines for Kidney Diseases Generic Name Dosage Strength Dosage Form Iohexol 350 mg/mL Solution for Injection III. Correction A. Medicines for Kidney Diseases Generic Name Dosage Strength Dosage Form Previously Uploaded Correct Hemofiltration Solution Sodium Chloride 6.136 g Sodium Hydrogen Carbonate 2.940 g Calcium Chloride Dihydrate 220.5 mg Magnesium Chloride Hexahydrate 101.7 mg Glucose Monohydrate (equivalent to anhydrous glucose 1.000 g) Solution for Intraperitoneal Administration Solution for Hemofiltration (I.V.) 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