RMC No. 19-2023 — Publishes the January 4, 2023 letter from the Food and Drug Administration of the DOH endorsing updates to the List of VAT-Exempt Medicines under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act) Digest | Full Text | Updated List of VAT-Exempt Medicines

REPUBLIC OF THE PHILIPPINES BUREAU OF INTERNAL REVENUE ennyFs

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE RECORDS MGT. DIVISION u 3.20 0m FEB 0 6 202gV

0 6 FEB 2023

REVENUE MEMORANDUM CIRCULAR NO. 19- 2023

SUBJECT :Publishing the Full Text of the January 04, 2023 Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) Endorsing No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act) Updates to the List of VAT-Exempt Products Under Republic Act (R.A.)

TO : All Internal Revenue Officers and Others Concerned

treatment to the published List of VAT-Exempt Medicines Under R.A. No. .11534 or the concerned, attached is the January 4, 2023 letter (Annex "A") from Dr. Samuel A. Zacate. CREATE Act. Director General of the FDA, for inclusion of certain medicines and devices for COVID-19 For the information and guidance of all internal revenue officers, employees and others

As clarified under Q&A No. 1 of RMC No. 99-2021, the effectivity of the VAT

the date of publication by the FDA of the updates to the said list. exemption of the covered medicines and medical devices under the CREATE Act shall be on

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

GUI, JR. Mmissioner of Internal Revenue 002114

BUREAU OF INTERNAL REVENI Internal communications divisio NTYY5

FEB 06 2023

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