Drugs for diabetes,hypertension and high cholesterol now exempt from VAT

Find out the most commonly asked questions about VAT-exempt drugs for diabetes, hypertension, and high cholesterol under the Tax Reform for Acceleration and Inclusion (TRAIN) Law.

What are the benefits of TRAIN Law for people with diabetes, hypertension, (“high blood”), and high cholesterol?

Beginning January 1, 2019, the sale of drugs against diabetes, hypertension, (“high blood”), and high cholesterol will no longer be subjected to Value-Added Tax (VAT).

VAT is a type of sales tax that is levied on consumption on the sale of goods, services, or properties, as well as importation in the Philippines.

It means that a certain tax rate (0% to 12%) is added up to the selling price of goods or services sold. It is also imposed on imported goods from abroad.

Because of this, it is expected that the price of such drugs will be more affordable.


Who can benefit from this VAT exemption?

All patients with a prescription for diabetes, hypertension (“high blood”), and high cholesterol can benefit from VAT exemption.

Manufacturers, distributors, or wholesalers, and retailers can benefit at each sale of prescription drugs for such illnesses, on condition that these drugs can be consumed (final consumable form).


Can senior citizens and persons with disabilities benefit from this VAT exemption?

Senior citizens and PWDs receive VAT exemption and a 20% discount according to the “Senior Citizen Act” and “Magna Carta for Persons with Disabilities”. This exemption is included in the TRAIN Law to assist all who have diabetes, hypertension (“high blood”), and high cholesterol.


Where to find a list of VAT-Exempt drugs against diabetes, hypertension, and high cholesterol?

The list can be accessed at https://dpw.doh.gov.ph/VATExempted . The list will also be posted on FDA-licensed drugstores, hospital pharmacies, and other authorized sellers of medicines and health products.

Alamin ang mga kadalasang katanungan ukol sa VAT-exempt na pagbebenta ng mga gamot para  sa diabetes, hypertension, at high cholesterol sa ilalim ng Tax Reform for Acceleration  and Inclusion (TRAIN) Law.

Anu-ano ang mga benepisyong hatid ng TRAIN Law para sa mga may diabetes, hypertension, (“high blood”), at high cholesterol.

Simula January 1, 2019, ang pagbenta ng mga gamot kontra diabetes, hypetension,¬† (“high blood”), at high cholesterol ay hindi na papatawan ng Value-Added Tax (VAT).

Dahil dito, inaasahan na mas magiging abot-kaya ang presyo ng mga nasabing gamot.

Sinu-sino ang maaaring makinabang sa VAT exemption na ito?

Lahat ng pasyente na may reseta para sa gamot sa diabetes, hypertension (“high Blood”), at high cholesterolay maaaring makinabang sa VAT exemption.

Ang mga manufacturers, distributors o wholesalers, at retailers ay maaaring makinabang sa bawat pagbenta ng mga niresetang gamot para sa mga nasabing sakit, sa kondisyon na ang mga gamot na ito ay maaari nang inumin o ikonsumo (final consumable form).

Maaari bang makinabang ang mga senior citizens at persons with disabilities o PWDs sa VAT exemption na ito?

Ang mga senior citizens at PWDs ay nakakatanggap na ng VAT exemption at 20% diskwento ayon sa “Senior Citizen Act” at “Magna Carta for Persons with Disabilities”. Ang VAT exemption na ito ay kasama sa TRAIN Law upang tulungan ang lahat ng may diabetes, hypertension (“high blood”), at high cholesterol.

Saan makakahanap ng listahan ng mga gamot kontra diabetes, hypertension, at high cholesterol VAT-exempt?

Ang listahan ay maaaring ma-access sa https://dpw.doh.gov.ph/VATExempted Ang listahan na ito ay ipapaskil rin sa mga FDA-licensed drugstores, hospital pharmacies, at iba pang authorized sellers ng gamot at health products.

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