Introduction

This circular outlines the updated List of VAT-Exempt Drugs under Republic Act No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act) as endorsed by the Food and Drug Administration of the Department of Health.

As shown and specified from the letter of FDA of the Department of Health (Annex A), the updated list of VAT-Exempt Drugs is summarized as follows:

ILLNESSNUMBER OF EXEMPT DRUGS
Cancer675
Diabetes323
High Cholesterol173
Hypertension542
Kidney Disease154
Mental Illness300
Tuberculosis75[JM5] [EE6] 

Therefore, previous RMCs issued are hereby superseded, until new updates are endorsed by FDA.