BIR Releases Full List of Vat-Exempt Medicines in the Philippines
The Bureau of Internal Revenue (BIR) released Revenue Memorandum Circular (RMC) No. 62-2020 indicating the entire list of medicines exempted from Value Added Tax (VAT) specifically for illnesses such as Diabetes, High-Cholesterol, and Hypertension.
The exemption has been implemented since January 27, 2020, pursuant to Section 1 of Republic Act (RA) No. 11467.
LIST OF MEDICINES
The following medicines below are exempted from VAT as indicated by the Food and Drug Administration (FDA):
ANTIHYPERTENSIVES
A. ANTIHYPERTENSIVES
- Methyldopa
- Clonidine
- Doxazosin
- Hydralazine
- Sodium nitroprusside
- Bosentan
- Ambrisentan
- Macitentan
B. DIURETICS
- Hydrochlorothiazide
- Metolazone
- lndapamide
- Furosemide
- Bumetanide
- Torasemide
- Furosemide + Potassium chloride
- Spironolactone
- Eplerenone
- Hydroflumethiazide + Spironolactone
- Tolvaptan
C. BETA-BLOCKING AGENTS
- Pindolol
- Propranolol
- Metoprolol
- Atenolol
- Betaxolol
- Bisoprolol
- Esmolol
- Nebivolol
- Labetalol
- Carvedilol
- Atenolol + Chlorthalidone
- Bisoprolol + Hydrochlorothiazide
- Nebivolol + Hydrochlorothiazide
- Metoprolol + Felodipine
- Bisoprolol + Amlodipine
- Metoprolol + Ivabradine
D. CALCIUM CHANNEL BLOCKERS
- Amlodipine
- Felodipine
- Nicardipine
- Nifedipine
- Lacidipine
- Manidipine
- Lercanidipine
- Verapamil
- Verapamil + Trandolapril
- Amlodipine + Hydrochlorothiazide
E. AGENTS ACTING ON THE RENIN-ANGIOTENSIN SYSTEM
- Captopril
- Enalapril
- Lisinopril
- Perindopril
- Ramipril
- Quinapril
- Benazepril
- Fosinopril
- Zofenopril
- Imidapril
- Enalapril + Hydrochlorothiazide
- Lisinopril + Hydrochlorothiazide
- Perindopril + Indapamide
- Ramipril + Hydrochlorothiazide
- Quinapril + Hydrochlorothiazide
- Perindopril + Amlodipine
- Trandolapril + Verapamil
- Perindopril + Indapamide + Amlodipine
- Losartan
- Valsartan
- Irbesartan
- Candesartan
- Telmisartan
- Olmesartan
- Azilsartan
- Fimasartan
- Losartan + Hydrochlorothiazide
- Eprosartan + Hydrochlorothiazide
- Valsartan + Hydrochlorothiazide
- Irbesartan + Hydrochlorothiazide
- Candesartan + Hydrochlorothiazide
- Telmisartan + Hydrochlorothiazide
- Olmesartan + Hydrochlorothiazide
- Valsartan + Amlodipine
- Olmesartan medoxomil + Amlodipine
- Telmisartan + Amlodipine
- Losartan + Amlodipine
- Candesartan + Amlodipine
- Amlodipine + Valsartan + Hydrochlorothiazide
- Olmesartan medoxomil + Amlodipine + Hydrochlorothiazide
- Sacubitril and Valsartan
- Aliskiren + Amlodipine
DRUGS USED IN DIABETES
INSULINS AND ANALOGUES
- Insulin (human):
- Biphasic Insulin
- Biphasic Isophane Human Insulin
- Human Regular Insulin
- Insulin Human + Isophane Insulin Human
- Neutral Insulin Human + Isophane lnsulin Human
- Recombinant Human Insulin
- Insulin aspart
- Insulin aspart
- Biphasic Insulin Aspart
- Biphasic Insulin Aspart 30
- Biphasic Insulin Aspart 50
- Insulin degludec
- Insulin degludec and Insulin aspart
- Insulin degludec andLiraglutide
- Insulin detemir
- Insulin glargine
- Insulin glargine and Lixisenatide
- Insulin glulisine
- Insulin lispro
- rDNA origin
- 50% Insulin Lispro and 50% Insulin-Lispro-Protamine Sulfate
- 25% Insulin Lispro and 75% Insulin-Lispro-Protamine Sulfate
BLOOD GLUCOSE LOWERING DRUGS, EXCLUDING INSULINS
- Biguanides (A10BA)
- Metformin
- Sulfonylureas (A10BB)
- Glibenclamide
- Glipizide
- Gliclazide
- Glimepiride
- Combinations of oral blood glucose-lowering drugs (A10BD)
- Metformin and Sulfonylureas
- Metformin and Glipizide
- Metformin and Gliclazide
- Metformin and Glimepiride
- Metformin and Glibenclamide
- Metformin and Pioglitazone
- Glimepiride and Pioglitazone
- Metformin and Sitagliptin
- Metformin and Vildagliptin
- Pioglitazone and Alogliptin
- Metformin and Saxagliptin
- Metformin and Linagliptin
- Metformin and Dapagliflozin
- Linagliptin and Empagliflozin
- Metformin and Empagliflozin
- Pioglitazone, Metformin, and Glimepiride
- Saxagliptin and Dapagliflozin
- Metformin and Sulfonylureas
- Alpha-glucosidase inhibitors (A1OBF)
- Acarbose
- Voglibose
- Thiazolidinediones
- Pioglitazone
- Dipeptidyl peptidase 4
- Sitagliptin
- Vildagliptin
- Saxagliptin
- Linagliptin
- Gemigliptin
- Sitagliptin and Simvastatin
- Glucagon-Iike peptide-l (GLP-l) analogues (A10BJ)
- Exenatide
- Liraglutide
- Lixisenatide
- Sodium-glucose co-transporter 2 (SGt inhibitors (A10BK)
- Dapagliflozin
- Canagliflozin
- Empagliflozin
- Other blood glucose-lowering drugs, excluding insulins
- Repaglinide
- Nateglinide
The bureau also issued an addendum to the list of vat-exempt drugs, citing inclusions and exclusions to the list.
