Health, Education & Social Welfare
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5 Terms
Institutional Medical Services
Medical, dental, hospital, and veterinary services are VAT-exempt when provided by institutions, but billings for the actual professional fees of independent doctors or veterinarians are subject to VAT.
Accredited Educational Services
Educational services and online courses provided by government or accredited private schools (DepEd, CHED, TESDA), alongside the sale of online educational subscriptions to these institutions, are VAT-exempt.
Senior Citizens & PWD Sales
The sale or lease of goods and services directly to senior citizens and persons with disabilities (PWDs) under their respective expanded benefit laws is completely VAT-exempt.
Prescription Drugs & Medicines
Sale or importation of Department of Health (DOH)-approved prescription drugs and medicines for diabetes, high cholesterol, hypertension, cancer, mental illness, tuberculosis, and kidney diseases is completely VAT-exempt.
Critical Medical & COVID-19 Supplies
Sale or importation of specific DOH-approved COVID-19 drugs, vaccines, and medical devices, alongside raw materials and capital equipment used to manufacture Personal Protective Equipment (PPE), was granted temporary VAT exemption from 2021 through 2023.