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REVENUE MEMORANDUM CIRCULAR NO. 103-2021 issued on October 1, 2021 publishes the full text of the letters from the Food and Drug Administration (FDA) and the Department of Health (DOH) containing updates to the List of VAT-Exempt Products under Republic Act Nos. 10963, 11467 and 11534, to wit:
                  a. Letter dated August 31, 2021 from Dr. Rolando Enrique D. Domingo, Director General of
                      the FDA, and the copy of the “Corrigendum to the List of Medicines for Hypertension,
                      Cancer and Kidney Diseases”; and
                  b. Letter dated August 12, 2021 from Dr. Gerardo V. Bayugo, Undersecretary of Health
                      under the Health Regulation Team of the DOH, and the copy of the “List of VAT-Exempt
                      Drugs and Vaccines Prescribed and Directly Used for COVID-I9 Treatment.”
              This Circular updates and supplements Revenue Memorandum Circular No. 81-2021, which published the consolidated list of VAT-exempt products and has become the controlling list insofar as the VAT exemption of items under Sections 109(1)(AA) and 109(1)(BB)(ii) of the Tax Code of 1997, as amended, is concerned. The full list of VAT-exempt drugs and products under the said Sections of the Tax Code can be accessed via