RMC No. 87-2026 — Publishing the Full Text of the May 4, 2026 Letter from the Food and Drug Administration (FDA) of the Department of Health Endorsing the Updated Full 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

REPLIBI-I(' OF THE PH]LIPPINES DEPART1IENT OF FI\ANCE BTTREAIi OF INTER.\AL R.E\T\TTE Bringing ln Revenues BAGOI,IC for Nation-Building PIL'PINi4.S { AUG 0 2026' I I RE,ENUEMEM9RANDUMCTRCULARNS. 0 - Z 0 ZG SUBJECT: Publishing the Full Text of the May 4,2026 Letter from the Food and Drug Administration (FDA) of the Department of Health Endorsing the Updated Full 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 olall intemal revenue officials, employees and others concerned, attached is the May 4,2026letter (Annex'?") from Atff. Paolo S. Teston, Directoi General of the FDA, containing the updated full list of VAT-exempt drugs under the TRAIN Law and the CREATE Act, summarized as follows: ILLNESS NUMBEROF EXEMPT DRUGS Cancer Diabetes 708 High Cholesterol 33r Hyperlension Kidney Disease t72 Mental Illness Tuberculosis 537 152 300 77 This Circular contains the updated list of VAT-exempt drugs insofar as the above- mentioned illnesses are concemed. Accordingly, all prior Revenue Memorandum Circulars or portions thercof that are inconsistent with this Circular are hereby superseded accordingly. This Circular shall remain in effect until superseded by subsequent updates are endorsed by the FDA. All concemed are hereby enjoined to be guided accordingly and give this Circular as wide a publicity as possible. 00000503 CHARLITO MARTIN R. Commissioner of Internal Revenue RY8"'fot"-fJ$J5fi $$t$'S',S"'-' AU6 0 4 2026 ,,cq/n T 1 TIMT,; BIR Nataonal Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Website: www.b i r.gov. ph Trunkline: 8981-7000 : 8929-7676