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:
| ILLNESS | NUMBER OF EXEMPT DRUGS |
| Cancer | 675 |
| Diabetes | 323 |
| High Cholesterol | 173 |
| Hypertension | 542 |
| Kidney Disease | 154 |
| Mental Illness | 300 |
| Tuberculosis | 75[JM5] [EE6] |
Therefore, previous RMCs issued are hereby superseded, until new updates are endorsed by FDA.

