R.

EPLTBLIC OF THE PHILIPPINES

DEPAXTMENT OF FINANCE
BUREAU OF INTERNAL RE\ZENUE

January 2$.2i,t2il

REvENUE MEMoRANDUM cTRCULA R n,o, l'l- U22

SUBJECT : Publishing the Full Text of the January 3,2022Letter tr"rrn f i:ee Departnrent
of Health (DOH) Endorsing Updates to the List of \/4.'11'-n:h.ei'jnpt iJ0\r ID-
19 Medicines Under Republic Act (R.A.) No. 11534

TO : All Internal Revenue Officers and Others Concernecl

For the information and guidance of all intemal revenue officers. ernploi,,--es aird otrers
concerned, attached is the letter dated January 3,2022 from Atty. Clhareide i:8. \4ercado -(iran<le.
Undersecretary of Health for the Health Regulation Team of tht: DOI-I, ,o: rh,: inclusio,r o1'
Molnupiravir 200 mg capsule under brand name Molnarz. Also attactr,:d is the colry ol' the
updated o'List of VAT-Bxempt Drugs and Vaccines Prescrihed arrrrr,l D;irectl1, [.l.srd 1[or
COVID-I9 Treatment" which includes the aforesaid medicine.

All concerned are hereby are enjoined to be guided accordingl.l, il.,ld 3,i.u,c thjs L'i,"cuiar
as w'ide a publicity as possible.

NTERNAL REVE
/F-+*../1$+1/
CAEIiAR It. iDtlLa'Y
r={?ft
.ii.'J It li Commissioner of In,rcrn ll iteven le:
m 049 4 5 s
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 TJSTOFVATGXEMPT DRUCSANDVACCINFS P* .9CRIBEDAND DII.f.TI.YI,SEI, tr(,B COVID r r, 1'l{l 4 I}If"llr

;A:-::- ":!;,.-----
It .: -l i'iirr:ii:i ;:iail

ClL,\d0$-S [recourbinantJ (COlrlD-

rg Vi{:cinc -Artrn nscal
o"5 0r 10r Injrvtion hillrrlP.lt}]l;4:{rtr 1[r Jili r r'2():r
'l ]

COrr'lD- r't m RN;\ 1'ar:cine

(nudeosi(le n(xii{ied} ICoWD-rq 100 mcg for Injeetion Iril,lylllirrlrri. Mtrrh
-1
r I,ri ,Uiiy 02)
], :

Yg.S,r,t L&dl*gl ttr

COVIl}rq V&ccins {Vf s Ceil)
IriactiEted {eovlt}'rg varciBe -5 nL Iu iDjstiotr il
"lrr:llh! P.ri r.iMlrlt4 i i ,t!q: X2l
Sino harurl i

fO\4D-rq l'reirc (V.ro CfllJ, i

lnactivarel ICOI'IDrr, Vafrritre 5 rtrL for Irf€cJion
Uilii*lf j * t)A- l i,ll()l)hi'l i- rcS rlilsirrler2{rz)
Sinorhurm(8,eiin )'l tlj
.t-
.OVl D. lg \:a$ir e I Vc t 0 t ell).
naclir;tid ICOIIl>r9 Vaitrine 0.5 DlI. 8u,sfretr6ios f0r injection
Irr.b,/,UlrDA:ll lJtQ.Lllriulf: ]
1{ Ar!,.'s i 2or:t
iirgfi:rln rl{glEd.l_. - tlh
I l
C0!'ti!-11 Vaccinr: SARgCoV^a rS i
I'mton Imopnilrcle Yltrne i o.5 mL Suslxnsioa ior Injetion hiLbJl'hi"l),1 {r!:i}r ?
I
l7 t 4v.:y,i er tr)il
$!:ey!,
.Ian.ese, COI-IIl- -=..-.r
;
Vaccino
r9 -Y lorD !inl5 pariicles (YP)
(Ad26.(O\'2 S {reeombinanl)) Suspmion for Iajetioo biLL/llr-l' !) \ :J.an-s-s-e 1 4t;,ito21
PirzerBicMlrch COVI Fr9 Vaccinc
{BNT162b2l 30 mcs frrr Injc+:tioa bit,l:rlh,!I) L-mr(r 14 rirri,,ljl20i1
5^qRSCoItr Varr:inr, (\rerc Cc)l),
{ioo SU/o.$ m1. Srspenrion for Injedion bii.tr/l'jrllD j :!iinova
.b"S!ir:li-{.lcui9!itygg! *, __' -+ :'.' :i::'t::':'
Spulnik V Cam-CO!ltLVac C014D-
o-5 m] for Injcction I'ir,lr/u*p^;sJulli
l9 Va(rire
lVlrqk lii{n, lrrrtivlled Conrol
- _-._'.llljr'.:l:._
ludo! liI lnjeetioo biJ,lil,'ht'P,l'rf u(in ,l
!.ln1o !!1-cir.9-f!191,,1xnr-. *.-...,... 3::19::::l_Y::-::: ?.t') ", _ - " :' l":' 'll:*'

BUREAU OF T TEftNAL TEVENUE

!A tl .;'1' tt'l I
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 IJST OF VAT EXEMTT DRUC€ A]t'D VACCTNEA PREIICRIBED ANI} OIR,E{,'II,Y U'9ND FOR 1](]r!,'Il) r t'tr{l I fr'lF $r i

d;s{tit NrE! ffi irurrp

lwrlt,ic'sr fecel&.g€tarl t

leufiine o mg/mi, lo ill, SoLrtion for,ajecliot, \'i.jl li

'l I

r0 mg/EI. 10 mL
$ffil.;?;i;iff;;:--".
Fropofol
*:,8- - - ^-"-"*."-
Fnryrfo) 10 or&/m!,, 10 nrl, Soluti0o for lniection, Vial

for lnjetiun,
Pnqx,lol !0 m{,/ml, 20 mL

Pmpafol l0 drdml,, lo rtrL for Ini*tion, Vial

Pnrltrrrli r0 rn&/Dd., 50 nrl, fi)r hrjectlun, Vial

Fmtanr 2. , mc.r hr
rd
Foltrn'l

l'ertrntl ,100 mc nrl Trblet

for Injr:1irtn,
I?ertmyl 50 mcly'mL, ro nL
lor Ir\ierlios
t entond 5o rnc/nrl, z mL
Modified Rr.len.* (lrlt)
Nlor1'hile r0 rng

uDr'f,binc
Solutior for Injection
loryrhifle !o mgJml-, r mL
Sr,lution f.{ lnjccti!n
!rarpbire 16 ore/$I- 1DL tunr$1r
au 4!. Tablct
'Ldss (]lRi
Morphinc 6o otg

O:'.rorIr to !r,i
let
iohrtion for lnj*iion,
)rl,codone ro mVmL r nL
rlution forllj*tion,
Drymdone 10 mglml. ? mL

()wrodone 26 $e!c4!s-{del-,

O.r.strlil)e :l,tele+._".C_Tlu*
.. rf!!l-q.-.-
P.....scrlo..$
lllacodone
....
-. -....-

tJ .'cdlone
0v0donc **-*
I Solution for lDj4tioo,
ADilecin m&/ml, 2 mt
lasrus-. -
Amilacin mrlmla 2 mL for rnietion, visl
---
lsolution
rz5 mglml+ z mL lsolutiotr for tnjffiion,
Amik*in l4!."llqlr,'
Amikrcitr E5 mB,/mL, 2 mL isolution for Injetion, fial
t-***"-. ,-. .. - --*-
,lmilacin 2so Eg/mI, 2 DL
I solution for
Injectiou,
-
l44ra!e--
Amilocin 25o nr/ml,,2 mL
----
Solution for ldjetion, Vial

I s'olution ror lDj{tioo,

Arnilail llmoule
i" 1 -- '"
tuoikarin n&hI,2 ml. lsolurlon for Injstion, r'iaI

lA;*t"ult" --
"
*":. !rm mc/ml. ro mL jO*c"r*;-r*l-.-
h-"d"lllt". Jree:rxrl,":'r.rr,"
- -- OEI $u,r,]leis|!&BI!_
P1-wttl-Y'J..19Jsl=-
Cruule
p-iE r}-tb"!9'rsh-le!, . ."
Rntlle
ord gure'n8ion" Bottle
{moxicillin . . .-
lr99m3 --..
fiq{ggqljj:a'-o-n-Agi
lCerrule ::---::
aF COR-Dai,-,: ii r,l i,,5'.
=.____ stoN
 LIST OF VAT FXNM?T DRU{IS AHD VAC[INrj PNTSCRTBAI} AND I}IRECTI,Y T'.SAI

-- {ise.rir N*i*c {lrsasrt fore ffi-''.T-'*"-i ;:"-:'

Aoptoterici[ B (lipid Conrplu) S 0&rmli ro hL :i,retErul0r fb! Ided]o!, ,
i

Aapboterieiu I {}loa-Upid
qg:\!te.\:-',. 50 DrE Powds, Yial
",^,. -.,..... -...... -..-.".
i
Alr:,icillin , Povdq. Yial
A,qrt'icilil". ioo .s{
fu:r-,Jlll-r !.!L*s"!nry -
&trjtprll.__E__ j.s-r,lb!j!.Bg}. zr+1.: vid_
Amricillin + srlhad'6
;0o vid
qELsu.$l_$si,otr, Botf e
O-!!1 f\tq !il",Elgtl 4.)tde
{zithmmrcin g4Lmrn'isl-l(, mL 0Bl Su6ffision, Bottle
EDrla
q?i1hrofr1r;n
io sul+

\zit!rcmrin 1'
{4,'I!A$jcin _._* iu)tlt"
Azilhremrcin
,..!.
Azilhmmrcia 100 --,- " "

,{atbSg!_o}_.-_ (,oo \rEI

14&sae_-_-'_ lf
"Yic!--.-"--
{ztBrnah r09Ll1&--',- - *.*,.---.-. ---* Pw
. Vial

lsfeliqg. fqwdnt. Vlrl

Cefer,ime ioo m,:

lhfoiafinre

Ceftflidime lor,
Cefiqidise i2 t
oeftaidiure itoo m*
--mL -Solmi0n (X *-:
Ceftriuone
liL
lr + g 3.S 196
Vial i

C€Jtri&x{)De
irrlnj*tion,Yul
il.idmiog _ ]

9.9fuqIon" -- *--,..-..-. lz$t:ts

FEgp-:r"-."..".-".. 5|!Sr_

fEffrialoIe I |roo urg + 2 EI r% Solution Of

ludmto" Solulio frx Iujrtioo, Vial

JelumaD€ Pos,
:)funaur*-. !12q mg
gr-r4itiliLtig'q!.
Cehrmxime
:ii trrAl5ml",
;c--r
?o mL
Lleluronme 2t0 mr
Cefumdme li.aha
z-o et 1

2;o E*,/5 fi t- 50 mL
i
wr $urp.lrsm.lslM
Cefurprime Onl $uepqnsiun. Bottle
-
rcX*u --*----1 ?(ro ru
I
I
l
Cut
--------l ti'e-.-C"rBJ"d,&blS - :., -:" l,..,.
E fu!qrj",- .fio ltr!
r-efuroxime - ---_l-t i

Iirurf,r-"ir
:_.'--- tq _ .-*_^
I

I
r) fofloxmln lr ,_,- , I t_
I
-

OpmfloKio [g/ml- roo rnl. L forlnjwlion, Vial I

CiprciloMcin nr6/m16 2oo tnl, forlnJstion,Vial {

i
l
t^
Cipmlloncin u&/ml,SoeL {ortljection,vial I
]

Qi.luslgp"rq 1

I
!-l :vlololncin,
L\mfloxecin
fto
iro{loroon :ig-r!&- Plls-Cetdi Tablct

mglimL.2iml-
llariLlurr 2i mtr/t ml,. 1i nll
IaritlroEr:.l_q riIn i5rol...iomL
Ilaritlrcm r ci! l2tm]{1.!nl.60D-L
-'lrithmmr.in 12i, rul.,'q m!., 'o
3OO trlg Relee(PRl

rceycm zOO 0s Rel@e(PR)

.-,n*, - -
__
----a
mm\ cll
 r.Lryl {)P VAtPXF.MPTDRUGS lNDvlOflNES PmTCRIBEI, Ar'If, DIRB(,ILY U$trl, I(}R c(1vll} rr IT{,i,1.1'h,I'Mr

2-omf, "- ,rl!r!*-l-Yte-{-l"iql-4_ _*.-

3; *ti !r,- 'r;,i --. - .- -lo.iso"p., iion, s-onl"
l
Zp*q,e/i11,:)r.{AJ4-.-L-**-*.."-iq*SLsr1l5ll1'q.,ttli--,"-
2.rc mr/c aI- 1i! mL lofal ls[eD,nslon, Boltli
F.xtended Releue (ER)
..:
a.
i:
Relre(MR) i

i
fDrlhj6tl0n, 1 I
!

tioa Ior lnjctiun, Viat j

*_,,".*-,**.*F^.
rl<rn fo lnjctlon, I
I

lg{ 20orl8 l

rz5 mg + gr.z5 mg,/5 trL, roo mI. suspsdon, Bottle

0i mt r 3x"15 mgl/s mL| 30 mL

12i ar8 r g1.l5 rng,/s mI.&) mL

iclar' (Anoxicillin +
zoo mg + e8,5 m&/imlr roo ml, Suryen*irm, Bottle

(Amoxisillin r 2oo rug + 28.5 E&/5 luL rro EL

2o(} mB a 28.5 m&/5 f,la 70 nL I

i
,.1 I
!
I
I
"'-' - - t'
I
j
'fablet
,Ii
qto mg + 615 mg/l.' trrl. too rtl Susy*rr,ion, Boltle
'l
---- f_-
n&/5 mL 60 EL
1

mg + 62.5 I

l
4oo m8 + 57 m8/5 nI. 30 nt! l

-l
I
4oo mg + 57 mg/5 m! 3g mt .--t.-
I

flrg a 57 m&/5 ml" Zo ml, i

L,.
Ptrder, V'iel

g?,v]rte!4!e),
m8 * 125m9
[3:silll .. -.". ... . .. ,

(irroxicillin r
"Anuicluv mg + re5 mg

mg + 42.9 6&/5 rnl, ,oo mI. Soqxr#ort, Bolllc

t_-
mg + 42.9 mrs mL 50 mI-
**-^-----**i""*
Eg + 4a9 m&/snl-7o mL Susp€D5iotr, Bcttle I

f.{m-Cr*tel Tslrhl
t- - -
I

YiqL-*. *" "-. -""-..." .-.r' t-

m8 + 40 m8,/5 mlt 12o ml'
rlF
xg + {o mg,ls ml.60 ml. u or tnTr.Rntn
mg + qo m8/5 mla zo mL
N
';4
",|

sB + 80 m&/5 EI.60 ml"

tw U
bFii;ii*r. nqv
,-ISI' OF }'A'I'TJ(IJ,MPI' I}RI]G9 AND t

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Solution for tnjetion, tr ial

..1 I
for lnjctioo, l,ial 1

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J

fur hjr*tioo, Vial i

-.-i
Tahlet

i .'- i'
) ". . i.

REAU OF ilTE.RI.I

Jav
R irCORDS M(. r. filVlSl0l'i
 r,rsT a)F vAT rxElrpl rrRtT(I9 At{D vA(IlrNES PRTSCnTRFIL ANn rrrRFcnx llsEn w)f,. cr .,rti}.r { ]'Rl .'t l' ll I rr t
ii"i : 'i 'r"
'*

Soiution for ltrjecti,rn. ltt

DiJtut,drix lir(liunr l;.5oo lLr,/o.2 rEI- o ? mL .*.--*-* oos
:luli,c.
on Is Injecdon, Pr
roo mg (ro,ooo lU)^rl, o.2 nrL

Solution ftr Injction, PlE-

rm 6! (to,om llt)/nt4 (l4 mL __t

for lqjection, Pe
rm mg {r0,o0s llD/ml. 0.6 ml'

roo mg (ro,oo0 IID/sl. {r-8 nl.

z.5m&/0.S aI+ oS DL
FDACimulil llo.202 i f ^ t
S lc 'l -r 2(''''
ool
FD-{Llrcula!o.ro2: 2E r, l:rtil.
i
Anti-x6 ILIlmL o.ss mL _.1 I
tDALtfialilr,lo,2(r1.,!,,r
Anti-Xa lU/Bl. u,45 oI l:Lr!..:
.lI
!

l'D-{ Uimulsr llo. -202

'-'---:,- | -^
?Jl l'rml l
loom Anti-Xtr lu/ml, 2 mL

',i

, -.'1

--i l

I
for Injoction, i
I

S.)hrfion for lnjtrtirrn I i

'i
Inifrtion, 1

,luti(m f(x lnjwtiut, I

I
---.t
1

20 IU/'nI4 1rrl,
I

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I

i
1

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!
1
j

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l
" -1
,j
hffrhr*.raar.DUq 1

,..+r4@r:d/ulR 1- i
irrvir (Artnd: l'tolnr.'l '1 I

l
5 mglml.2l) mL Solrrtion {or Injection. f ial
-
'rl,-'l
.t
I

I
frrr lrrjeclion,
2i mg/mI-. ro mL 'I

/or lrfection, gURf AU Of lflff .+rrtaL :VENUE

D()piminr
N]frr
Dopaininr in tX DeatroJe , tlll +',
lj il\\
J. r."1 d --
iflc in 5X Dertrcse
tHlt;t"l
tl,lJ-l- V ,- J,]!l
L! anRt'tc lirl I !al\/l tr{,)N
 *'-, .".-i
I.ISI'OF VAT IXEMPT DRUGS AITID VACCINES PnEgCn[tED AJVD DIf,-ECTLY USBI, FOn CCr4]] 1 r trftn: t'I ti I I'lt
I
rlitf & Ir ,{.:,'! ,.'iir!
.-- .".- l
llDlr'ilir.ld
[ .,,,i, "i . iz,r iiii- -- -" -"-- lsr
'Io,,is.i,.
n,,rtr.* -
lJri, il1iaiF I tr}. ml, 6il trrl. j?iil;;li"iri"--
lp_ tlt-!r,jlt!. r ?_u_p_L
9nl $r,rr! Brttle _*
rrnr .0 !i. . fiL 60 ml, (l..il !iii,t, li,,l't
77WW&W **---i*-t-
Solutioo for InJedion, ir
fut!drrul l{te-rd 14 B(g pre.filled ;rt lrim
lr:r jrftr,_ rd. $tt " "..-... "l . )"
i

till
_* '_'- '] _'_ 1- - '
I (rDi : I alun 2ooAcluali.ros Ivlele.rg!_l&le_.blghr__
I

i
toD nrcF + 6 IxE,/actuatioo, l?i., i
lolr(,thasaqr + Folrilot?erl MeJcrcd Dosr hhaler
Aruatiofls

il
I

700 nlfg + 5 nlcrdi.tuaaion. t2O

+ rbmoteml

ti
{chulions Metexl I)6c lrllrolr
tsExlonlethaEo[e + l,bmot?rol + rOO n1'18 + 6 hc8 + 10 m.Pjnctn0tlon
1?oAfrrsdonr
i rsctu6li0i 2of, Actuali()ns
204, rtu
Metertd l)ost Inhaler
M"1".*l n**Jr ;
.--i-'1"
lt
Eudesonide
:htirasone

Irlufifa!(nxr I Fl)fitrulcml
200 nctr actuation rooAdurrionr

r25 nrcg +
Aetuations
S mcg/sctualion, 120
Metered Do6c

Iletord
lahr
Ilc,trrel fjose I
Dorir lrhaler
,,r1"
1t
il
FluLicsu[e + Frrfi[olefi, io rict + 5 mrg/actuation, l2o
l{elrred Dr;sc lnhalcr 1i
Fluli(uque + Salnrcttroi
{ctDAti0ns
12S ncg a 2j mcg/acfution. 120
tiI: 1l
li
r\rt trnti rtrr s
:".r,ri l:t.
il
h hrtjragnr: i $almcterrri

f'luliqsonc i .lhlttrcri:r0i
l5o 81fg + ?5 s.Prlarh'ali()n, !?()
ALtBations
5o mcg + r"5 mc.g,/actuatior,
Actuafion*
rro
Mererrrl l)o-re fnhakl

Metered D.,sr lnhf,ln'

lili
_1
il*s
rtcelatsl tlingerr, L iolution fol lDj$tion / 'i !

lnfuJiou, lla,
-i-j- '_-,l
Acctaled itingcr's

A(etatcd Rirgci
L 8o\rtion lirr lrrir:ction
lnfu6ir)r, lhttle
S<rlution for hrjr*tion
/
/ tl ti
i
I

ii
So0 rnl,
Infugion, B,f ti I

Acetated Rirrgcr's Solution for Injetioa ,/

lr-
i00 rBL
ln(usion- Iloltle I
Balancrrl Mrltiplc itlriDtcron{r Sohrtion firr lnir,'ction / ---t
Solutirn + ;.q f)ext.ose rL t

Balmced Multiplc Llaintenorcc

Irrfusioo, B. r
Solotion for Injrction / |
*1--
11,
Solutrun r s\ Dctlros iniusiou"[r]itie-*.**.j
Rrlcilced Multitr)le trI{ir}terEnre
n,5*q."-{.|tSL_ Sa{r ur! Soiution ,ur lrjstioo / i I
8:lg!tgg lnnui,)n. l.Lir:._ i
Ilalance(l Mrlltiphr Mait,lrnanre Solution for Iojoctior /
I

,ioo slL i I
IJ&t!!l s'rr.|}!lntse tnflriion ltnnlc ;
I
B{ioued llrrliiple Sepl&re$ent Soh,tionl0r,nicction,/ J
1.
lirnr5,ioIr. tia.r_*._ .* J l
Ralarcrd ultiPlc Retlla.emcnt
I
IVI
L S<rluti<n frrr lnjectir,n / |
krlulion .% I)c(rora Infusion- Bottle I
I

lnli{r.{d lliplc Rcplecmcnt

I}ru ti'i;ir*;r -f -'- i' I

l)lution + .ri Llert(rse 500 m1, ;-";1'1,a I

lrlnnced Mulliph Rrplorx,nt(nt Srlution for ltrj(tion

iolution + *.fxxtrose 5o0 mL / 1
I
1
I

I {

:"",,
tI1y !0'X, r L Solutioo forlnjetion
Inl'usion, tsn,,
/ i
_ i

fiisc i! lfatlr Solutiun fir ltjectioa /

!oN,, LL I

lnfusiot. Ilotlle I

€olutirn lbr hjxtion /

- ".1-.. ' - _-J
rtros€ in \i'ater Io{,5oo nL I I

n*xh0se in Water 1o%, ifi) mL

Infusion, tl,r;
fol lrrjccliorr /
-t-*- I
I
I

,i
in lt'ater iolution firr lojcctioB,l
s%,tl lnfusion. Ba;; i

in l1ritr iolution for lnjcrtion /

se i9(, r I

ll:xLrse in lt'irler Solution for Injectjol / )ut AU{F fu}fTryNAI RE i/El!UE

i l!-*':-*,*--* _,__-.
I
rrtugg1;Brr.a-
^"--
Suhtion lor It_ist;oD /
D"rlr rr;c ;n h',!lPr I
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5Oo nll,
lIfusioil- Iloril€ ln _vV.
terll0se Soiutiurr hrr lnjectiol / t f. \l .^r ' i.i,')
ladxL{xl njxEer'$ + li,$
- --.-.--+ }

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i Infu(ion. lri{
G,,r.;;;i;;""i";7--T
|

I V, - Jr'irl .J .- r;t-t-
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