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MEMORANDUM CIRCULAR (RMC) NO. 027-2026
Pursuant to Joint Administrative Order (JAO) No. 2-2018 and JAO No. 202-0001, the Food and Drug Administration (FDA) has issued an updated list of VAT-exempt drugs for Cancer, Diabetes, High Cholesterol, Hypertension, Kidney Diseases, Mental Illnesses, and Tuberculosis.
The February 6, 2026 letter from the FDA Director General, containing the full updated list under the TRAIN Law and CREATE Act, is attached as Annex A of this Circular.
| Illness | Number of Exempt Drugs |
| Cancer | 702 |
| Diabetes | 327 |
| High Cholesterol | 171 |
| Hypertension | 535 |
| Kidney Disease | 152 |
| Mental Illness | 300 |
| Tuberculosis | 76 |
The list supersedes all previous RMCs and remains effective until further updates are issued.