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Manila Bulletin devider Business devider The Economy devider BIR expands VAT-free medicines list

BIR expands VAT-free medicines list

Published Apr 14, 2026 09:41 am  |  Updated Apr 14, 2026 01:16 pm

The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular (RMC) No. 27-2026, publishing the updated list of medicines exempt from 12-percent value-added tax (VAT), as endorsed by the Food and Drug Administration (FDA).

Released on April 8, 2026, the circular covers 2,263 VAT-exempt drugs under Republic Act (RA) No. 10963 or the Tax Reform for Acceleration and Inclusion (TRAIN) Act, and RA 11534 or the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act.

These medicines are used to treat a range of illnesses, including cancer, hypertension, diabetes, mental illness, high cholesterol, kidney disease, and tuberculosis.

The Department of Health’s (DOH) FDA endorsed the updated list as part of ongoing efforts to ensure access to affordable medicines.

The move supports the directive of President Ferdinand R. Marcos Jr. to make healthcare more accessible to Filipinos.

The Department of Finance (DOF) also backed the prompt implementation of measures that help lower the cost of essential drugs.

BIR Commissioner Charlito Martin R. Mendoza said the issuance is part of the government’s continuing efforts to reduce the financial burden on patients, particularly those managing chronic and serious conditions.

The circular also states that the updated list replaces earlier issuances on VAT-exempt medicines and will remain in effect until revised by the FDA.

Related Tags

Bureau of Internal Revenue (BIR) Charlito Martin R. Mendoza Department of Finance (DOF) value-added tax (VAT) Department of Health (DOH) Food and Drug Administration (FDA)
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