Tax Alert No. 31 [Revenue Memorandum Circular (RMC) No. 83-2022 dated 23 May 2022]

08 Jul 2022

Publishing the Full Text of the 18 May 2022 Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) Endorsing Updates to the List of VAT-Exempt Medicines Under Republic Act (R.A.) No. 11534 Known as the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act

The Commissioner of Internal Revenue (CIR) has issued RMC No. 83-2022 publishing the full text of the 18 May 2022 letter from the FDA of the DOH for the inclusion of certain medicines prescribed for diabetes, hypertension and mental illness, deletion of medicines for cancer and kidney diseases, and correction of medicine for kidney diseases to the List of VAT-Exempt Medicines Under R.A. No. 11534 or the CREATE Act as follows:

Inclusion
Medicines for	Generic Name	Dosage Strength	Dosage Form
Diabetes	Teneligliptin (as hydrobromide hydrate) + Pioglitazone (as Hydrochloride)	20mg/15mg	Film-Coated Tablet
Hypertension	Cilnidipine	10mg	Film-Coated Tablet
Hypertension	Cilnidipine	20mg	Film-Coated Tablet
Mental Illnesses	Perampanel	500mcg/mL	Oral Suspension
	Lemborexant	5mg	Film-Coated Tablet
	Lemborexant	10ng	Film-Coated Tablet
	Pregabalin + Methylcobalamin	75mg + 750 mcg	Capsule
	Pregabalin + Methylcobalamin	75mg/1500 mcg	Capsule
	Pregabalin + Mecobalamin	75mg/750 mcg	Capsule
	Pregabalin + Mecobalamin + Alpha Lipoic Acid	75mg/ 759 mcg/ 100 m	Capsule

Deletion
Medicines for	Generic Name	Dosage Strength	Dosage Form
Cancer	Follitropin Alfa / Lutropin Alfa	300 IU/150 IU(.048mL)	Solution for Injection (SC)
Kidney Diseases	Iohexol	350 mg/mL	Solution for Injection