Bureau of Internal Revenue
The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Circular (RMC) No. 7-2024 dated 11 January 2024, to inform the public and all concerned that effective 01 January 2024, the sale or importation of goods related to prevention and treatment of COVID-19 under Section 109 (BB) of the National Internal Revenue Code of 1997, as amended (Tax Code) shall be subject to Value-Added Tax (VAT) (i.e., no longer considered a VAT-exempt transaction).
Here are the links to the full text of the issuances: RMC No. 7-2024 and RR No. 4-2021.