RMC No. 103-2021 — Publishes the full text of the letters from the Food and Drug Administration and the Department of Health containing updates to the List of VAT-Exempt Products under Republic Act (RA) Nos. 10963, 11467 and 11534 Digest | Full Text | Updates to the List of VAT-Exempt Products | Endorsement of the List of VAT-Exempt COVID-19 Medicines | List of VAT-Exempt COVID-19 Medicines

REPUBLIC OF THE PHILIPPINES DEP{RT\IENT OF FINANCE BUREAI,' OF INTERNAL REYENUE sEP 1 0 2021 REVENUE MEMORANDUM CIRCULAR NO. IO7 - dOT\ SUBJECT: Puhlishing the Full Text of the Letters from the Food and Drug Administration (FDA) and the Department of Health (DOH) Containing Updates to the List of YAT-Exempt Products Under Republic Acts (R.A.) Nos. 10963, 11467, and 11534 TO AII Internal Revenue Officers and Others Concerned For the inlormation and guidance of all intemal revenue officers, employees and others concemed, attached are the letters liom the FDA and DOH containing updates to VAT-exempt products covered under Sections 109(IXAA) and 109(1XBB) of the Tax Code of 1997,as amended by R.A. Nos. 10963, 11467,and 1 1534, to wit: 1. Letter dated August 3l , 2027 from Dr. Rolando Enrique D. Domingo, Direclor General of the FDA, and the copy of the "Corrigendum to the List of Medicines for Hypertension, Cancer and Kidney Diseases"; and 2. Letter dated August 12,2021liom Dr. Gerardo V. Bayugo, Undersecretary of Health under the llealth Regulation Team of the DOH, and the copy of the "List of VAT- Exempt Drugs and Vaccines Prescribed and Directly Used for COVID-I9 Treatment." T'his Circular updates and supplements Revenue Memorandum Circular No. 81-2021, w'hich published the consolidated list of VAT-exempt products and has become the controlling list insofar as the VAT exemption of items under Sections 109(IXAA) and 109(1XBB)(ii) of the Tax Code of 1997, as amended, is concerned. For the full list of VAT-exempt drugs and products under Sections 109(1XAA) and 1 09( I XB B ). kindly visit / hup s : /v e r i.fi c at i o n.fda gov. p h/H o me. p hp. This Circular shall take effect immediately. All concerned are hereby are enjoined to be guided accordingly and give this Circular as wide a publicity as possible. BUREAU OF INTERNAL /t,s44*^4\e-a RECOkoS rrlcL DlVlSlO F Commissioner of Internal Revenue 046041