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Revenue Memorandum Circular · RMC

RMC No. 47-2022

To publish the full text of the March 29, 2022 FDA-DOH letter endorsing updates to the list of VAT-exempt medicines under R.A. No. 11534 (CREATE Act), and to enjoin all concerned to be guided accordingly and give the circular wide publicity.

Bureau of Internal RevenueIndependent research copy
Document type
RMC
Number
47
Year
2022
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMC No. 47-2022 (April 5, 2022) circulates to all internal revenue officers and others concerned the full text of a March 29, 2022 letter (Annex "A") from the Food and Drug Administration (FDA) of the Department of Health, endorsing updates to the list of VAT-exempt medicines under Republic Act No. 11534 (CREATE Act), specifically the inclusion of certain medicines for COVID-19 treatment. All concerned are enjoined to be guided accordingly and to give the circular wide publicity. The FDA letter itself, including the specific medicines listed, is not reproduced in the circular text provided.