RMC No. 108-2025 — Publishing the Full Text of the October 16, 2025 Letter from the Food and Drug Administration (FDA) of the Department of Health Endorsing the Updated List of VAT-Exempt Drugs Under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act) Digest | Full Text | Annex A

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

Bringing In Revenues for Nation-Building DEC 0 9 2025 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO.1 0 8= 2 02 5

SUBJECT: Publishing the Full Text of the October 16,2025 Letter from the Food and

Drug Administration (FDA) of the Department of Health Endorsing the Updated List of VAT-Exempt Drugs Under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A.No.11534(CREATE Act)

TO All Internal Revenue Officials,Employees and Others Concerned

For the information and guidance of all internal revenue officials, employees and others concerned, attached is the October 16, 2025 letter (Annex A) from Atty. Paolo S. Teston, Director General of the FDA, containing the updated List of VAT-Exempt Drugs under the TRAIN Law and the CREATE Act, summarized as follows:

Cancer Diabetes High Cholesterol Hypertension Tuberculosis Kidney Disease Mental Illness ILLNESS EXEMPT DRUGS NUMBER OF 675 323 173 542 154 300 15

This is the updated list of VAT-exempt drugs in so far as the above-mentioned illnesses are concerned. Hence, previous Revenue Memorandum Circulars issued are hereby superseded, until new updates are endorsed by the FDA

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

3 BUREAU OFINTERNALREVENUE RECORDSMANAGEMENTDIVISION CHARLITO MARTIN R.MENDOZA

e Commissioner of Internal Revenue

DEC 0 9 2025

PaTh

BY: ADMIN UNIT TIME 2:17P

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website:www.bir.gov.ph