RMC NO. 27-2026 — Publishing the Full Text of the February 6, 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

BUREAU OF ENTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building PILIPINAS APR 0 8 2026 BAGONG

REVENUE MEMORANDUM CIRCULAR NO. _0 2 7 - 2 0 2 6

SUBJECT : Publishing the Full Text of the February 06, 2026 Letter from the Food and

Drug Administration (FDA) of the Department of Health Endorsing the

10963 (TRAIN Law) and R.A: No. 11534 (CREATE Act) Updated FuIl List of VAT-Exempt Drugs Under Republic Act (R:A) No.

TO All Internal Revenue Officials, Employees and Others Concerned

Director General of the FDA, containing the updated Full List of VAT-Exempt Drugs under the concerned, attached is the February 06, 2026 letter (Annex "A") from Atty. Paolo S. Teston, TRAIN Law and the CREATE Act, summarized as follows: For the information and guidance of all internal revenue officials, employees and others

Tuberculosis Diabetes Cancer High Cholesterol Hypertension Kidney Disease Mental Iliness ILLNESS EXEMPT DRUGS NUMBER OF 327 53 102 171 12 300 16

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 Hence, previous Revenue Memorandum Circulars issued are hereby superseded.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

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

SUREAU OF INTERNALREVENUE ECORDS MANAGEMENT DIVISION 00000025 1 CHARLITO MARTIN R. MENDOZA Commissioner of Internal Revenue AE

APR 0 8 2026

1

BY: ADMIN UNIT"- 1 TIME:43S

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