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 Name | Dosage Strength | Form |
| INCLUSION | ||
| Tegafur + Gimeracil + Oteracil + Potassium | 20 mg/5.8mg/19.6mg25 mg/7.25 mg/24.5 mg | Capsule |
| Metformin Hydrochloride + Tenelegliptin (as hybrobtromide hydrate) | 1g/ 20mg500mg/20mg | Extended-Release Tablet |
| Atorvastatin + Ivabradine (as hydrochloride) | 50mg/5mg25mg/5mg | Film-coated Tablet |
| Lamotrigine | 2 mg | Dispersable/Chewable Tablet |
| 25 mg | Oral Dispersable tabletTablet | |
| EXCLUSION | ||
| Baricitinib | 2mg4mg | Film-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.

