13/04/2026
๐๐๐ฅ ๐ฃ๐จ๐๐๐๐ฆ๐๐๐ฆ ๐จ๐ฃ๐๐๐ง๐๐ ๐๐๐ฆ๐ง ๐ข๐ ๐ฎ,๐ฎ๐ฒ๐ฏ ๐ฉ๐๐ง-๐๐ซ๐๐ ๐ฃ๐ง ๐ ๐๐๐๐๐๐ก๐๐ฆ
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 27-2026 on April 8, 2026, publishing the FDA-endorsed full list of VAT-exempt drugs under Republic Act No. 10963, or the TRAIN Law, and Republic Act No. 11534, or the CREATE Act.
The Food and Drug Administration Philippines (FDA) of the Department of Health (Philippines) endorsed the updated list of 2,263 VAT-exempt drugs for the treatment of the following illnesses: 702 for cancer, 535 for hypertension, 327 for diabetes, 300 for mental illness, 171 for high cholesterol, 152 for kidney disease, and 76 for tuberculosis.
In line with President Ferdinand R. Marcos Jr.โs directive to make healthcare more accessible and affordable for Filipinos, the Department of Finance, under Finance Secretary Frederick D. Go, supports the timely implementation of measures that help reduce the cost of essential medicines.
BIR Commissioner Charlito Martin R. Mendoza said, โThis issuance forms part of the governmentโs continuing efforts to help ease the cost of essential medicines, especially for Filipinos managing chronic and critical illnesses.โ
RMC No. 27-2026 further provides that the updated list supersedes previous revenue memorandum circulars issued on the matter and shall remain in effect until new updates are endorsed by the FDA.
You may access the full text of RMC No. 27-2026 here(https://bir-cdn.bir.gov.ph/BIR/pdf/RMC%20No.%2027-2026.pdf), while the complete list of VAT-exempt medicines is available through Annex A of the circular (https://bir-cdn.bir.gov.ph/BIR/pdf/Annex%20A%20of%20RMC%20No.%2027-2206%20(1).pdf).
