In line with Philippine government’s continuing efforts to ensure accessible and affordable healthcare, the Food and Drug Administration (FDA) issues this Advisory to inform the public of the latest updates on the List of Value-Added Tax (VAT) Exempt Drugs and Medicines, pursuant to the implementation of Republic Act No. 11534, also known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act.
Pursuant to Section 12 of the CREATE Act, VAT exemption is granted to drugs and medicines for cancer, diabetes, high cholesterol, hypertension, kidney diseases, mental illness, and tuberculosis. In compliance therewith, the FDA is mandated to identify and transmit the official list to the implementing agencies, namely, the Bureau of Internal Revenue (BIR), Bureau of Customs, and the Department of Trade and Industry. Moreover, pursuant to the BIR Revenue Memorandum Circular No. 99-2021, and as reflected in FDA Advisory No. 2023-0256, any succeeding updates to the List of VAT-Exempt drugs and medicines shall take effect upon the date of publication of the FDA Advisory containing the signed endorsement letter to the BIR.
Accordingly, below are the latest updates to the List of VAT-Exempt drugs and medicines.
I. Inclusion
A. Medicines for Cancer
Generic Name
Dosage Strength
Dosage Form
Human Papillomavirus Vaccine [Types 16 and 18] (Recombinant, Adjuvanted, Absorbed)
1 mL for 2 doses
Formulation: 1 dose (0.5 mL) contains: Human Papillomavirus type 16 L1 protein*……….20 mcg Human Papillomavirus type 18 L1 protein*… ………20 mcg *adjuvanted by AS04 containing 3-O-desacy1-4-monophosphoryl lipid A (MPL) and Aluminum hydroxide, hydrated [A1(OH)3]
Suspension For Injection (I.M.)
Vinorelbine (as tartrate)
80 mg
Softgel Capsule
Docetaxel
20mg/0.5mL (40mg/mL)
Concentrate Solution for Injection (IV Infusion)
40mg/mL (80mg/2mL)
Concentrate
Injection (IV Infusion)
10 mg/mL (20 mg/2 mL and 80 mg/8 mL)
Concentrate
for Solution for I.V. Infusion
Carboplatin
10 mg/mL (150 mg/15 mL)
Concentrate for Solution for I.V. Infusion
10 mg/mL (450 mg/45 mL)
Concentrate for Solution for I.V. Infusion
Paclitaxel
6 mg/mL (30 mg/5 mL, 100mg/16.7 mL and 150 mg/25 mL)
Concentrate Solution for Injection (IV Infusion)
B. Medicines for Diabetes
Generic Name
Dosage Strength
Dosage Form
Tirzepatide
10 mg/0.6 mL
Solution for Subcutaneous Injection
2.5 mg/0.5 mL
7.5 mg/0.5 mL
10 mg/0.5 mL
C. Medicines for Hypertension
Generic Name
Dosage Strength
Dosage Form
Verapamil Hydrochloride
40 mg
Film-Coated Tablet
D. Medicines for High Cholesterol
Generic Name
Dosage Strength
Dosage Form
Eicosapentaenoic Acid + Docosahexaenoic Acid
465 mg /375 mg
Soft gelatin capsule
E. Medicines for Tuberculosis
Generic Name
Dosage Strength
Dosage Form
Rifapentine + Isoniazid
300 mg/300 mg
Film-Coated Tablet
Further, provided in the Annex is the signed letter dated 04 May 2026, endorsing the updated list to the BIR.
Should you have any question/clarification, please contact the FDA Center for Drug Regulation and Research via email at cdrr@fda.gov.ph.
Dissemination of this Advisory to all concerned is kindly requested.