Bureau of Internal Revenue Commissioner Romeo D. Lumagui, Jr. issued Revenue Memorandum Circular No. 17-2024 exempting from VAT certain medicines for Cancer, Diabetes, Hypertension, Kidney Disease, Mental Illness, and Tuberculosis. The circular was issued due to the letter from the Food and Drug Administration of the Department of Health that endorsed an update on the list of VAT-Exempt Products under Republic Act No. 10963 and 11534.

“Updating the list of VAT-exempt medicines is part of Taxpayer Service. We will update taxpayers as soon as possible of exemptions given to them by existing laws.” Commissioner Lumagui stated.

Medicine For

Generic NameDosage StrengthDosage Form
CancerPanitumumab100 mg/5 mL (20 mg/mL)Concentrate for Solution for Infusion (IV)
Fulvestrant50 mg/mL (250 mg/5 mL)Solution for Injection (IM)
DiabetesTeneligliptin (as hydrobromide hydrate)20 mgFilm-Coated Tablet
Sitagliptin (as phosphate monohydrate) +

Metformin Hydrochloride

50 mg/500 mgFilm-Coated Tablet
Sitagliptin50 mgFilm-Coated Tablet
Sitagliptin100 mgFilm-Coated Tablet
Metformin Hydrochloride500 mgProlonged-Release Tablet
High CholesterolAtorvastatin Calcium20 mgFilm-Coated Tablet
Atorvastatin + Fenofibrate40 mg / 160 mgFilm-Coated Tablet
HypertensionClonidine hydrochloride150 mcg/mLSolution For Injection 1M/1V
Clonidine hydrochloride150 mcgTablet
Lisinopril (as dehydrate)5 mgTablet
Lisinopril (as dehydrate)10 mgTablet
Lisinopril (as dehydrate)20 mgTablet
Kidney DiseaseMannitol20 g/100 mL (20%)Solution for Injection (IV)
Tolvaptan15 mgTablet
Tolvaptan30 mgTablet
Alpha Ketoanalogues + Essential Amino AcidsEach film-coated tablet contains:

Calcium-4-methyl-2-oxovalerate (α- ketoanalogue of leucine, calcium salt)

202 mg,

Calcium-3 –methyl-2-oxobutyrate (α-ketoanalogue of valine, calcium salt)

172 mg, Calcium-2-oxo-3-phenylproprionate

(α-ketoanalogue of phenylalanine, calcium salt)

136 mg,

Calcium-3-methyl-2-oxovalerate (α-ketoanalogue of isoleucine, calcium salt)

134 mg,

Calcium-DL-2-hydroxy-4_

(methylthio)-butyrate (α-hydroxyanalogue of methionine, calcium salt)

118 mg,

L-Lysine acetate 210 mg,

L-Threonine 106 mg,

L-Histidine 76 mg,

L-Tyrosine 60 mg,

L-Tryptophan 46 mg,

Total Nitrogen

Content 72 m

Film-Coated Tablet
Mental IllnessDesvenlafaxine (as succinate monohydrate50 mgControlled-Release Tablet
TuberculosisBedaquiline (as Fumarate)100 mTablet
Isoniazid + Pyridoxine Hydrochloride200 mg/ 10 mg per 5 mLSyrup

This is an update to the list of VAT-exempt drugs and medicines under Section 109(AA) of the National Internal Revenue Code of 1997, as amended by TRAIN Law and CREATE Act.

​Excellent Taxpayers Service will be the focus of BIR this 2024. This includes the issuance of circulars that would ease the financial burden of Filipinos that are suffering from the said diseases. Commissioner Lumagui aims to make the BIR an agency that is not merely goal-oriented, but also service-oriented.

“Ito ang handog ng BIR sa Bagong Pilipinas, serbisyong mabilis at maaasahan. Ito pong 21 na gamot na tinanggalan ng VAT ay simula pa lamang ng mga serbisyong aming ibibigay ngayong 2024.” Commissioner Lumagui stated.

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