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REVENUE MEMORANDUM CIRCULAR NO. 100-2024
This circular outline the updated list of VAT-Exempt Products under RA Nos. 10963 and 11534 as endorsed by the FDA.
As specified from the Letter of the FDA of the Department of Health (see Annex A), the updated list of drugs exempt from VAT now includes the following:
1. Medicines for Cancer
| Generic Name | Dosage Strength | Dosage Form |
| a. Denosumab | 70 mg/mL | Solution for Injection (SC) |
2. Medicines for Diabetes
| Linagliptin | 5 mg | Film-coated Tablet |
| Sitagliptin (as phosphate monohydrate) + Metformin hydrochloride | 50 mg/500 mg | Film-coated Tablet |
| Metformin Hydrochloride + Sitagliptin (as phosphate monohydrate) | 1 g/50 mg | Film-coated Tablet |
3. Medicines for Hypertension
| Losartan Potassium + Amlodipine (As Besilate) | 100 mg/10 mg | Film-coated Tablet |
| Candesartan cilexetil | 32 mg |
4. Medicines for Kidney Diseases
| Finerenone | 10 mg | Film-coated Tablet |
| Finerenone | 20 mg | Film coated Tablet |
5. Medicines for Mental Illness
| Desvenlafaxine (as succinate monohydrate) | 100 mg | Controlled – Release Tablet |
| Lurasidone Hydrochloride | 20 mg | Film coated tablet |
| Quetiapine (as fumarate) | 200 mg | Sustained – Release Tablet |
6. Medicines for Tuberculosis
| Bedaquiline (as fumarate) | 100 mg |
The memorandum also clarified that the effectivity of the VAT exemption of the covered medicines and medical devices under CREATE Act shall be on the date of publication by the FDA of the updated list as stated under RMC No. 99-2021.