BIR Releases Full List of Vat-Exempt Medicines

BIR Releases Full List of Vat-Exempt Medicines in the Philippines

VAT Exempt Medicines

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
  • 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.

Author

  • Trisha Alexis Maingat is a Digital Marketing and Communications Specialist of InCorp Philippines. She focuses on basic Search Engine Optimization, Google Analytics, Social and Digital Media Campaigns, and Marketing Strategies. She handles social media platforms, and events management for internal and external communication, and affiliate Chambers of Commerce.

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