REVENUE MEMORANDUM CIRCULAR NO. 59-2025 issued on June 11, 2025 publishes the full text of the March 26, 2025 letter from Food and Drug Administration (FDA) Director General Samuel A. Zacate endorsing updates to the List of VAT-Exempt Products under Republic Act (RA) No. 10963 (TRAIN Law) and RA No. 11534 (CREATE Act), which now includes certain medicines for cancer, diabetes, hypertension, kidney disease, and tuberculosis.
The effectivity of the VAT exemption of the medicines included in the said list shall be upon the issuance of an FDA Advisory.