RMC No. 25-2025: Publishing the full text of the February 24, 2025 Letter from the Food and Drug Administration (FDA) of the Department of Health (DOH) endorsing updates to the list of VAT-Exempt Products under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act)

Key points

1. Updated list. The list now includes certain medicines for diabetes, hypertension, high cholesterol and mental illness.
2. Effectivity of exemption. As clarified under Q&A No. 1 of RMC No. 99-2021, the VAT exemption of covered medicines and medical devices under the CREATE Act takes effect on the date the FDA publishes the list updates.

Who is affected

• Sellers and buyers of covered medicines and medical devices

Deadlines and effectivity

• FDA letter dated February 24, 2025
• Exemption effective on date of FDA publication of the updates