Bureau of Internal Revenue (BIR) Commissioner Romeo D. Lumagui Jr, issued Revenue Memorandum Circular No. 62-2025 further expanding the list of VAT-exempt medicines. Filipinos suffering from chronic and life-threatening illnesses stand to benefit from the latest update to the list of VAT-exempt products which now includes additional medicines for the treatment of cancer, diabetes, high cholesterol, hypertension, and mental illness, as announced by the BIR.
“The BIR has issued an additional VAT-exemption of 10 medicines for cancer, diabetes, high cholesterol, hypertension, and mental illness. Access to affordable medicines is part of BIR’s Excellent Taxpayer Service,” Commissioner Lumagui stated.
| CATEGORY | GENERIC NAME | DOSAGE STRENGTH | DOGASE FORM |
| Medicines for Cancer | Tegafur + Gimeracil + Oteracil Potassium | 20mg / 5.8mg / 19.6mg | Capsule |
| Tegafur + Gimeracil + Oteracil Potassium | 25mg / 7.25mg / 24.5mg | Capsule | |
| Medicines for Diabetes | Metformin Hydrochloride + Teneligliptin (as hydrobromide hydrate) | 1g / 20mg | Extended-Release Tablet |
| Metformin Hydrochloride + Teneligliptin (as hydrobromide hydrate) | 500mg / 20mg | Extended-Release Tablet | |
| Medicines for High Cholesterol | Atorvastatin (as calcium) + Fenobribrate | 20mg / 160 mg | Film-Coated Tablet |
| Medicines for Hypertension | Metoprolol tartrate + Ivabradine (as hydrochloride) | 50mg / 5mg | Film-Coated Tablet |
| Metoprolol tartrate + Ivabradine (as hydrochloride) | 25mg / 5mg | Film-Coated Tablet | |
| Medicines for Mental Illness | Lamotrigine | 5mg | Dispersible/ Chewable Tablet |
| Lamotrigine | 25mg | Oral Dispersible Tablet | |
| Lamotrigine | 25mg | Tablet |
These changes aim to enhance access to critical medications by reducing treatment costs for patients and their families. The VAT exemption pursuant to Republic Act No. 10963, or the Tax Reform for Acceleration and Inclusion (TRAIN) Law, and Republic Act No. 11534, or the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act is intended to be responsive and adaptive to current public health needs, guided by the latest evaluations from the FDA.
