Introduction

REVENUE MEMORANDUM CIRCULAR (RMC) NO. 062-2025

This Circular was issued to include and exclude the following in the list of VAT exempt medicine under RA No. 11534:

Generic NameDosage StrengthForm
INCLUSION
Tegafur + Gimeracil + Oteracil + Potassium20 mg/5.8mg/19.6mg25 mg/7.25 mg/24.5 mgCapsule
Metformin Hydrochloride + Tenelegliptin (as hybrobtromide hydrate)1g/ 20mg500mg/20mgExtended-Release Tablet
Atorvastatin + Ivabradine (as hydrochloride)50mg/5mg25mg/5mgFilm-coated Tablet
Lamotrigine2 mgDispersable/Chewable Tablet
25 mgOral Dispersable tabletTablet
EXCLUSION
Baricitinib2mg4mgFilm-coated Tablet

The effectivity of the VAT exemption of the covered medicines shall be on the date of publication by Food and Drugs Administration (FDA) of the updated list.

For the detailed discussion of the list, you may refer to Annex A using this link: RMC No. 62-2025 Annex A.pdf.