Glend Llandtada - Philippines

“Qualifying products will be exempt from the 12% VAT tax traditionally incurred on medical device transactions.”

Glend Llantada
General Manager
Asia Actual Philippines

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The Philippines FDA Releases List of VAT Exempt Therapeutic Products

Published on: September 22th, 2021

Medical Products Intended for Specific Medical Conditions are Now VAT Exempt

On September 14th, the Philippines FDA released FDA Advisory No.2021-2293, outlining the list of VAT-Exempt Products pursuant to Republic Act No. 11534, otherwise known as the “Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act.” This most recent list can be accessed through the FDA Verification Portal but endorsements made to the BIR through letters dated 9 June 2021, 17 June 2021, and 31 August 2021 include:

  • Medicines for Hypertension
  • Medicines for Cancer
  • Medicines for Mental Illnesses
  • Medicines for Tuberculosis
  • Medicines for Kidney Diseases
  • Medicines for Diabetes
  • Medicines for High Cholesterol

Qualifying products will be exempt from the 12% VAT tax traditionally incurred on medical device transactions. Additionally, the following lists, which are maintained by DOH, are also uploaded on the FDA Verification Portal and are exempt from the VAT tax:

List of VAT-Exempt Medical Devices Used for COVID-19 Treatment
Personal Protective Equipment (PPE) Gloves
Personal Protective Equipment (PPE) Gowns including Aprons
Personal Protective Equipment (PPE) Coveralls
Personal Protective Equipment (PPE) Body Suits
Personal Protective Equipment (PPE) Face Masks including N95 Masks, KN95 Masks, Cloth/Fabric Masks
Personal Protective Equipment (PPE) Goggles
Personal Protective Equipment (PPE) Shoe Cover
Personal Protective Equipment (PPE) Face Shield for Medical Use
Personal Protective Equipment (PPE) Head Cap/Cover
Personal Protective Equipment (PPE) Personal Protective Equipment Set (Coverall, Shoe Cover, Goggles or Faceshield, Facemask, Head Cap)
Respiratory Devices and its accessories Ventilator including Portable Ventilator
Respiratory Devices and its accessories Ventilator Breathing Circuit
Respiratory Devices and its accessories Bacterial Filter for Breathing Circuit
Respiratory Devices and its accessories Tubing and Support Set for Ventilator
Respiratory Devices and its accessories Positive Pressure Breathing Device
Respiratory Devices and its accessories Heated Breathing Circuit
Respiratory Devices and its accessories Attachment, Breathing, Positive End Expiratory pressure
Respiratory Devices and its accessories Resucitator
Respiratory Devices and its accessories Oxygen Concentrator
Respiratory Devices and its accessories Medical Gas Cylinder, for Oxygen
Respiratory Devices and its accessories Oxygen Tanks
Respiratory Devices and its accessories High-Flow Respiratory Device/System
Respiratory Devices and its accessories Nasal Cannula
Respiratory Devices and its accessories Humidifier, Respiratory Gas (Direct Patient Interface)
Respiratory Devices and its accessories Oxygen Mask
Respiratory Devices and its accessories Tracheal Tube
Respiratory Devices and its accessories Airway Monitoring System and Airway Clearing System
Respiratory Devices and its accessories Accessory to Continuous Ventilator (Respirator)
Respiratory Devices and its accessories High Efficiency Particulate Air (HEPA) Filter
Respiratory Devices and its accessories Extracorporeal Membrane Oxygenation (ECMO) Machine
Respiratory Devices and its accessories Nebulizing Kit and Nebulizer
COVID-19 Diagnostic Test Kits including transport collection, preservation medium/ tube with or without swab COVID-19 Diagnostic Test Kits including transport collection, preservation medium/ tube with or without swab
Other specific medical devices Anchor, preformed
Other specific medical devices Bandage
Other specific medical devices Cannula, Reusable
Other specific medical devices Cap (Disinfection, Seal, Taper, Dead End)
Other specific medical devices Clinical Thermometer (Except mercurial type)
Other specific medical devices Cotton (Medical/hospital Use)
Other specific medical devices Dressing/ Gauze
Other specific medical devices Flowmeter (All types)
Other specific medical devices Gloves
Other specific medical devices Luer Lock
Other specific medical devices Nasopharyngeal Airway
Other specific medical devices Non-contact Infrared Thermometer
Other specific medical devices Syringe
Other specific medical devices Tape
Other specific medical devices Pulse Oximeter including portable and fingertip
Other specific medical devices Tubings

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Asia Actual specializes in helping medical device manufacturers grow their sales in Asia and with experienced, bi-lingual commercial and regulatory experts on the ground in each market. Contact Asia Actual today with any questions or support requests for the Philippines.

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