Philippines: Bureau of Internal Revenue have published an updated List of Medical Devices Exempt from VAT

Endorsed by the Food and Drug Administration of the Department of Health, the Philippines Bureau of Internal Revenue has issued the Revenue Memorandum Circular No. 66 – 2022, providing information and guidance to all internal revenue officers, employees and others.

This information is related to the letter of Dr. Oscar G. Gutierrez, Jr., OIC-Director General of FDA that was issued last April 08, 2022 regarding the inclusion, deletion, and correction of certain medical devices for COVID-19 treatment to the list of VAT-Exempt Medicines and Devices (for COVID-19 Treatment) under R.A. No. 11534 or the CREATE Act.

Updates to the list of VAT-Exempt medical devices for COVID-19 Treatment


Medical Devices for COVID-19 Treatment

For Inclusion

For Deletion

For Correction

Personal Protective Equipment (PPEs)  

1.     Air Purifying Respirators (for use in healthcare settings during response to the COVID-19 public health emergency

2.     Negative-Pressure SteriDome (NPS)

3.     Individual Biocontainment Unit (IBU)

4.     Airway Dome

5.     Negative-Pressure Respiratory System

6.     Patient Isolation Transport Unit (PITU) Device

7.     Airborne Isolation Hood Device

Respiratory Devices and its Accessories

1.     Continuous Positive Airway Pressure Circuit

2.     Intermittent Positive Pressure Breathing Devices

1.     Medical Gas Cylinder, for Oxygen

2.     Oxygen Tanks

From: Ventilator including Portable Ventilator

To: Ventilator (All types)

Other Specific Medical Device

1.     Remote or Wearable Patient Monitoring Devices

2.     Patient Isolation Transport Unit (PITU)

3.     System Screening Tool

The VAT-Exemption shall only be applied to medical devices under these conditions:

  1. The articles must be imported and sold during the period of State of National Emergency arising from the Coronavirus disease (COVID-19) situation or during the effectivity of RA 11469.
  2. The imported health equipment and supplies must be critical or needed to address the COVID-19 Public Health Emergency as identified by the Department of Health, including goods enumerated under Section 4(K)(1) of the Act.

If you have any queries regarding medical device registration and representation in the Philippines, please contact us at or click the button below.

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