The Bureau of Internal Revenue (BIR) has exempted nine more medicines from Value-Added Tax (VAT), it said in a circular dated June 11.
Revenue Memorandum Circular (RMC) No. 59-2025, issued on Wednesday, outlines the latest list of VAT-exempt medicines endorsed by the Food and Drug Administration (FDA) of the Department of Health (DOH).
The newly exempted medicines include:
Cancer: Bortezomib, Docetaxel (as trihydrate), Lenvatinib (as mesylate), Lenalidomide, and Paclitaxel.
Diabetes: Saxagliptin (as hydrochloride) + Dapagliflozin (as propanediol monohydrate).
Hypertension: Losartan potassium + Rosuvastatin (as calcium) + Amlodipine (as camsilate).
Kidney Disease: Peritoneal Dialysis Solution with 2.5% Dextrose.
Tuberculosis: Rifampicin + Isoniazid + Pyrazinamide.
The exemption, which updates previous lists of VAT-exempt products, aligns with Republic Act No. 10963 (the Tax Reform for Acceleration and Inclusion or TRAIN Law) and Republic Act No. 11534 (the Corporate Recovery and Tax Incentives for Enterprises or CREATE Act). It takes effect upon the issuance and publication of the corresponding FDA Advisory.
“The BIR stands in full support of the DOH and FDA in advancing health equity. The tax system should never be a barrier to medical treatment, no Filipino should have to choose between their health and their basic needs,” BIR Commissioner Romeo Lumagui Jr. said.
“This VAT exemption is a concrete step toward ensuring that life-saving and life-sustaining medicines are within reach for all,” he said.
