For the information of all concerned, the List of Medicines for Hypertension, Cancer, Mental Illnesses, Tuberculosis, Kidney Diseases, Diabetes, and High Cholesterol, pursuant to the Implementing Guidelines on the Value-Added Tax (VAT) Exemption on several health products provided under Joint DOF-DOH-BIR-FDA Administrative Order No. 2-2018 dated 21 December 2018 and Joint DOH-DOF-FDA-BIR-BOC Administrative Order No. 2021-0001 dated 23 June 2021, has been updated as of 8 November 2021. Further, DOH Department Memorandum 2021-0228A, has previously indicated that all documents with reference to the VAT-Exempt list of all COVID-19 related medicines and medical devices shall be forwarded to FDA. A copy of the said update, including the previous VAT-Exempt list update on COVID-19 medicines and medical devices, is attached as Annex A.
The updated list is also accessible at the Food and Drug Administration (FDA) Verification Portal. This may be found at https://verification.fda.gov.ph under “VAT-Exempt Health Products”. The uploaded list includes the following medicines and medical devices, following the endorsements made to the BIR through letters dated 9 June 2021, 17 June 2021, 31 August 2021, 2 September 2021, 8 November 2021, and 3 January 2022:
- Medicines for Hypertension
- Medicines for Cancer
- Medicines for Mental Illnesses
- Medicines for Tuberculosis
- Medicines for Kidney Diseases
- Medicines for Diabetes
- Medicines for High Cholesterol
- Medicines and Medical Devices for COVID-19
In addition, the Frequently Asked Questions (FAQs) on the List of VAT-Exempt Health Products is issued for guidance of the concerned stakeholders. A copy of the FAQs are attached herewith as Annex B. The said FAQs shall also be posted on the FDA Website at https://www.fda.gov.ph/faqs/.
For any inquiry regarding this Advisory, kindly contact the FDA Policy and Planning Service through e-mail at [email protected], indicating the Advisory No. and Title in the email subject line.
Dissemination of this Advisory to all concerned is kindly requested.