In line with Philippine government\u2019s 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.<\/p>\n
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.<\/p>\n
Accordingly, below are the latest updates to the List of VAT-Exempt drugs and medicines.<\/p>\n
I. Inclusion<\/p>\n
A. Medicines for Cancer<\/p>\n
Generic Name<\/p>\n
Dosage Strength<\/p>\n
Dosage Form<\/p>\n
Human Papillomavirus Vaccine [Types 16 and 18] (Recombinant, Adjuvanted, Absorbed)<\/p>\n
1 mL for 2 doses<\/p>\n
Formulation: 1 dose (0.5 mL) contains: Human Papillomavirus type 16 L1 protein*\u2026\u2026\u2026.20 mcg Human Papillomavirus type 18 L1 protein*\u2026 \u2026\u2026\u202620 mcg *adjuvanted by AS04 containing 3-O-desacy1-4-monophosphoryl lipid A (MPL) and Aluminum hydroxide, hydrated [A1(OH)3]<\/p>\n
Suspension For Injection (I.M.)<\/p>\n
Vinorelbine (as tartrate)<\/p>\n
80 mg<\/p>\n
Softgel Capsule<\/p>\n
Docetaxel<\/p>\n
20mg\/0.5mL (40mg\/mL)<\/p>\n
Concentrate Solution for Injection (IV Infusion)<\/p>\n
40mg\/mL (80mg\/2mL)<\/p>\n
Concentrate<\/p>\n
Injection (IV Infusion)<\/p>\n
10 mg\/mL (20 mg\/2 mL and 80 mg\/8 mL)<\/p>\n
Concentrate<\/p>\n
for Solution for I.V. Infusion<\/p>\n
Carboplatin<\/p>\n
10 mg\/mL (150 mg\/15 mL)<\/p>\n
Concentrate for Solution for I.V. Infusion<\/p>\n
10 mg\/mL (450 mg\/45 mL)<\/p>\n
Concentrate for Solution for I.V. Infusion<\/p>\n
Paclitaxel<\/p>\n
6 mg\/mL (30 mg\/5 mL, 100mg\/16.7 mL and 150 mg\/25 mL)<\/p>\n
Concentrate Solution for Injection (IV Infusion)<\/p>\n
B. Medicines for Diabetes<\/p>\n
Generic Name<\/p>\n
Dosage Strength
\nDosage Form<\/p>\n
Tirzepatide<\/p>\n
10 mg\/0.6 mL<\/p>\n
Solution for Subcutaneous Injection<\/p>\n
2.5 mg\/0.5 mL<\/p>\n
7.5 mg\/0.5 mL<\/p>\n
10 mg\/0.5 mL<\/p>\n
C. Medicines for Hypertension<\/p>\n
Generic Name<\/p>\n
Dosage Strength<\/p>\n
Dosage Form<\/p>\n
Verapamil Hydrochloride<\/p>\n
40 mg
\nFilm-Coated Tablet<\/p>\n
D. Medicines for High Cholesterol<\/p>\n
Generic Name<\/p>\n
Dosage Strength
\nDosage Form<\/p>\n
Eicosapentaenoic Acid + Docosahexaenoic Acid<\/p>\n
465 mg \/375 mg<\/p>\n
Soft gelatin capsule<\/p>\n
E. Medicines for Tuberculosis<\/p>\n
Generic Name<\/p>\n
Dosage Strength<\/p>\n
Dosage Form<\/p>\n
Rifapentine + Isoniazid<\/p>\n
300 mg\/300 mg<\/p>\n
Film-Coated Tablet<\/p>\n
Further, provided in the Annex is the signed letter dated 04 May 2026, endorsing the updated list to the BIR.<\/p>\n
\u00a0<\/p>\n