Revenue Memorandum Circular · RMC

RMC No. 87-2026 Digest

To publish 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).

Bureau of Internal RevenueIndependent research copy

Document type: RMC
Number: 87
Year: 2026
Text quality: Not specified

Document text

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RMC No. 87-2026, issued on August 4, 2026, publishes the full text of a 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 R.A. No. 10963 (TRAIN Law) and R.A. No. 11534 (CREATE Act). The circular includes a summary table of exempt-drug counts per illness: cancer (708), diabetes (331), high cholesterol (172), hypertension (537), kidney disease (152), mental illness (300), and tuberculosis (77), covering only those mentioned illnesses.