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RMC No. 87-2026: Publishing the Full Text of the May 4, 2026 Letter from the Food and Drug Administration (FDA) of the Department of Health Endorsing the Updated Full 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. 87-2026 publishes the full text of the May 4, 2026 letter from the FDA of the Department of Health endorsing the updated full list of VAT-Exempt Drugs under R.A. No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act).

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Key points

  1. Drug counts by illness. The updated list has 708 exempt drugs for cancer, 331 for diabetes, 172 for high cholesterol, 537 for hypertension, 152 for kidney disease, 300 for mental illness and 77 for tuberculosis.

Deadlines and effectivity

  • FDA letter dated May 4, 2026
  • Issued August 4, 2026

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.