Value Added Tax (VAT) Exemption on the Sale of Drugs
In accordance with the provision of section 109 (AA) of Republic Act No. 8424 otherwise known as the “National Internal Revenue Code (NIRC) of 1997” as amended by RA 10963 or the Tax Reform Acceleration and Inclusion (TRAIN) Law, the Department of Finance (DOF), Department of Health (DOH), Bureau of Internal Revenue (BIR) and the Food and Drug Administration (FDA) issued a Joint Administrative Order to provide guidelines on VAT exemption of medicines prescribed for hypertension, diabetes and high cholesterol.
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Related Issuances
Republic Act No. 8424 – National Internal Revenue Code (NIRC) of 1997
Republic Act No. 10963 – Tax Reform Acceleration and Inclusion (TRAIN) Law
Joint Administrative Order No. 2.2018- Implementing Guidelines on the VAT Exemption of the Sale of Drugs prescribed for diabetes, high cholesterol and hypertension
Administrative Order No. 2018-0020 - Amendment to Administrative Order (AO) No. 2016-0009 Revised Implementing Guidelines on Electronic Drug Price Monitoring System (EDPMS)
News and updates regarding VAT Exemption on the sale of drugs
DOH updates list of VAT-Exempt Medicines under RA 11354
September 12, 2022
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List of VAT-exempt Drugs and Vaccines Prescribed and Directly Used for COVID-19 Treatment as of 01-22-2022
September 1, 2021
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Consolidated List of VAT Exempt Products under TRAIN and CREATE Law
July 7, 2021
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