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

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.

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