RMC No. 4-2019 — Publishes the full text of the letter from the Food and Drug Administration containing the "List of VAT-Exempt Diabetes, High-Cholesterol and Hypertension Drugs" pursuant to Joint Administrative Order No. 2-2018 Digest | Full Text | Letter | Diabetes | High-Cholesterol | Hypertension

REPUBLIC OF THE PHILIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

Quezon City JAN 1 5 2019 G13000

RECORDS MGT DIVISION

January 10, 2019

REVENUE MEMORANDUM CIRCULAR NO. 4- 2019

SUBJECT : ) Publishing the full text of the ietter from the Food and Drug High-Cholesterol and Hypertension under Republic Act No. 8424 Administration (FDA) containing the "List of VAT-exempt Diabetes, High Added Tax (VAT) Exemption of the Sale of Drugs Prescribed for Diabetes, Otherwise Known as the National Internal Revenue Code of 1997, as Cholesterol and Hypertension Drugs" pursuant to Joint Administrative Order (JAO) No. 2-2018 entitled "Implementing Guidelines on the Value- Amended by Republic Act No. 10963

TO : All Internal Revenue Officials, Employees and Others Concerned

for Drug Regulation and Research, FDA, and the copy of the "List of VAT-exempt Diabetes, High-Cholesterol and Hypertension Drugs" in compliance to JAO No. 2-2018. attached is the letter dated January 10, 2019 from Atty. Katherine M. Austria-Lock, OIC-Center For the information and guidance of all internal revenue officials and others concerned,

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

Commissioner of Internal Revenue CAESAR R. DULAY

022749

BUREAU OF INtERNAL REVENUE INTERNAL COMMUNICATIONS DIVISION M51I575?S

15 2013