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RMC No. 108-2025: Publishing the Full Text of the October 16, 2025 Letter from the Food and Drug Administration (FDA) of the Department of Health Endorsing the Updated List of VAT-Exempt Drugs Under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act)

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Summary

RMC No. 108-2025 publishes the full text of the October 16, 2025 letter from the Food and Drug Administration (FDA) endorsing the updated list of VAT-exempt drugs under RA No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act).

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Key points

  1. Exempt drugs by illness. The list covers Cancer (675), Diabetes (323), High Cholesterol (173), Hypertension (542), Kidney Disease (154), Mental Illness (300), and Tuberculosis (75).
  2. Earlier circulars superseded. Previously issued Revenue Memorandum Circulars on this list are superseded until the FDA endorses new updates.

Deadlines and effectivity

  • FDA letter dated: October 16, 2025
  • Issued: December 9, 2025

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.