REVENUE MEMORANDUM CIRCULAR NO. 66-2022 issued on May 2, 2022 publishes the full text of the April 8, 2022 letter from Food and Drug Administration OIC-Director General Oscar G. Gutierrez, Jr. endorsing updates to the List of Medical Devices Exempt from VAT under Republic Act No. 11534 (CREATE Act). The List includes, deletes and corrects certain medical devices for COVID-19 treatment.