RMC No. 127-2021 — Publishes the full text of letter from the Food and Drug Administration with the subject “Response to Query on the List of VAT-Exempt Products” Digest | Full Text | FDA Letter

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

December 16, 202.1

REVENUE MEMORANDUM CIRCULAR NO. 127--20 24

SUBJECT: Publishing the Full Text of the Letter from the Food and Drug

"Response to Query on the List of VAT-Exempt Products" Administration (FDA) of the Department of Health (DOH) with the Subject

TO : All Internal Revenue Officers and Others Concerned

concerned, attached is the letter dated November 15, 2021 from Dr. Rolando Enrique D. Domingo, Director General for the FDA, clarifying that Liraglutide 6mg/mL Solution for diabetes. Moreover, Liraglitude 6mg/mL Solution for Injection (SC)' under the brand name diseases included in both the TRAIN Law and the CREATE Act. Injection (SC) ' is only considered to be VAT-exempt if its use falls under the management of 'Saxenda', i.e. management of overweight and obesity, does not fall under the identified For the information and guidance of all internal revenue officers, employees and others

as wide a publicity as possible. All concerned are hereby are enjoined to be guided accordingly and give this Circular

ie;cMw CAESAR R. DULAY Commissioner of Internal Revenue 048022

BUREAU OF INTERNALREVENUE

DEC 2 4 2821 I.4sem.

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