The Bureau of Internal Revenue (BIR) has exempted nine more medicines from value-added tax (VAT), it said in a circular dated June 11, 2025.
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 for Bortezomib, Docetaxel (as trihydrate), Lenvatinib (as mesylate), Lenalidomide and Paclitaxel for cancel.
The BIR said that for diabetes, the new VAT-exempt medicines are Saxagliptin (as hydrochloride) + Dapagliflozin (as propanediol monohydrate) and for hypertension, these include Losartan potassium + Rosuvastatin (as calcium) + Amlodipine (as camsilate).
The BIR also included Peritoneal Dialysis Solution with 2.5% Dextrose for kidney disease and Rifampicin + Isoniazid + Pyrazinamide for tuberculosis:
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.
