RMC No. 25-2025 — Publishing the full text of the February 24, 2025 Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) endorsing updates to the list of VAT-Exempt Products under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act) Digest | Full Text | Updated List

REPUBLIC OF THE PHLIPPINES

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building PILIPINAS BAGONG

APR 0 4 2025

REVENUE MEMORANDUM CIRCULAR NO. 0 2 5 :. 2 0 2 5

SUBJECT : Publishing the Full Text of the February 24,2025 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

* concerned, attached is the February 24, 2025 letter (Annex "A?). from Dr. Samuel A. Zacate. Director General of the FDA, for an update to the published List of VAT-Exempt Medicines For the information and guidance of all internal revenue officers, employees and others

diabetes, hypertension, high cholesterol, and mental illness. under R.A. No. 11534 or the CREATE Act/ particularly for the inclusion certain medicines for

exemption of the covered medicines and medical devices under the CREATE Act shall be on 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.

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

JBUREAU OF INTERNAL REVENUE RECORDS MANAGEMENT DIVISION e ROMEO D. LUMAGUI, JR.

APR 0 4 2025 missioner of Internal Revenue

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