In compliance with Joint Administrative Order (JAO) No. 2-2018 entitled "Implementing Guidelines on the Value-Added Tax (VAT) Exemption on the Sale of Drugs Prescribed for Diabetes, High-Cholesterol and Hypertension under Republic Act No. 8424 Otherwise Known as the National International Revenue Code of 1997, as Amended by Republic Act No. 10963", Revenue Memorandum Circular (RMC) No. 4-2019 has issued by the bureau publishing the full text of the letter from the Food and Drug Administration (FDA) containing the "List of VAT-exempt Diabetes, High-Cholosterol and Hypertension Drugs".
Please refer: https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/RMC%20Full%20Text%202019/Letter.pdf of the letter dated January 10, 2019 from Atty. Katherine M. Austria-Lock, OIC Center for Drug Regulation and Research, FDA.
For the List of VAT-exempt Drugs Prescribed, please consider the links as follows:
1. https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/RMC%20Full%20Text%202019/Diabetes.pdf for the Sale of Drugs Prescribed for Diabetes;
2. https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/RMC%20Full%20Text%202019/High-Cholesterol.pdf for the Sale of Drugs Prescribed for High-Cholesterol and
3. https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/RMC%20Full%20Text%202019/Hypertension.pdf for the Sale of Drugs Prescribed for Hypertension.
Please refer: https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/RMC%20Full%20Text%202019/RMC%20No%204-2019.pdf of the full text of RMC No. 4-2019.
