The Bureau of Internal Revenue (BIR), under the leadership of Commissioner Romeo D. Lumagui, Jr., has issued Revenue Memorandum Circular (RMC) No. 59-2025 dated June 11, 2025, to circularize the latest list of medicines now exempt from Value-Added Tax (VAT), as endorsed by the Food and Drug Administration (FDA) of the Department of Health (DOH).
The said issuance updates the list of VAT-exempt products to include additional medicines for the treatment of cancer, diabetes, hypertension, kidney disease, and tuberculosis, specifically:
A. Medicines for Cancer:
Generic Name | Dosage Strength | Dosage Form |
Bortezomib | 3.5 mg | Powder for Injection (IV/SC) |
Docetaxel (as trihydrate) | 20 mg/mL (80 mg/4mL) | Concentrate for Solution for I.V. Infusion |
Lenvatinib (as mesylate) | 10 mg | Hard Gelatin Capsule |
4 mg | ||
Lenalidomide | 7.5 mg | Capsule |
20 mg | ||
Paclitaxel | 6 mg/mL (60 mg/10mL) | Solution for Injection (IV) |
6 mg/mL (100.2mg/16.7 mL) | ||
300 mg/2.73 mL | Concentrate Solution for IV Infusion |
B. Medicines for Diabetes:
Generic Name | Dosage Strength | Dosage Form |
Saxagliptin (as hydrochloride) + Dapagliflozin (as propanediol monohydrate) | 5 mg/10 mg | Film-Coated Tablet |
C. Medicines for Hypertension:
Generic Name | Dosage Strength | Dosage Form |
Losartan potassium + Rosuvastatin (as calcium) + Amlodipine (as camsilate) | 100 mg/20 mg/5 mg |
Film-Coated Tablet |
100 mg/10 mg/5 mg | ||
50 mg/20 mg/5 mg | ||
50 mg/10 mg/5 mg |
D. Medicines for Kidney Disease:
Generic Name | Dosage Strength | Dosage Form |
Peritoneal Dialysis Solution with 2.5% Dextrose | Formulation: Each 100 mL contains: Dextrose Anhydrous, BP 2.5g, Sodium Chloride, BP 538 mg, Sodium Lactate, BP 448 mg, Calcium Chloride, BP 25.7 mg, Magnesium Chloride, BP 5.08 mg |
Dialysis Solution (Intraperitoneal) |
E. Medicines for Tuberculosis:
Generic Name | Dosage Strength | Dosage Form |
Rifampicin + Isoniazid + Pyrazinamide | 75 mg/ 50 mg/150 mg | Dispersible Tablet |
The VAT exemption of the specified medicines is in accordance with 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. The exemption takes effect upon the issuance and publication of the corresponding FDA Advisory.
“The BIR stands in full support of the DOH and FDA in advancing health equity. The tax system should never be a barrier to medical treatment, no Filipino should have to choose between their health and their basic needs. This VAT exemption is a concrete step toward ensuring that life-saving and life-sustaining medicines are within reach for all,” said Commissioner Lumagui.
