TITLE IV — VALUE-ADDED TAX (T) Sale, importation or lease of passenger or cargo vessels and aircraft, including engine, equipment and spare parts thereof for domestic or international transport operations; (U) Importation of fuel, goods and supplies by persons engaged in international shipping or air transport operations: Provided, That the fuel, goods and supplies shall be used for international shipping or air transport operations;73 (V) Services of bank, non-bank financial intermediaries performing quasibanking functions, and other non-bank financial intermediaries; and (W) Sale or lease of goods and services to senior citizens and persons with disability, as provided under Republic Act Nos. 9994 (Expanded Senior Citizens Act of 2010) and 10754 (An Act Expanding the Benefits and Privileges of Persons with Disability), respectively;74 (X) Transfer of property pursuant to Section 40(C)(2) of the NIRC, as amended;75 (Y) Association dues, membership fees, and other assessments and charges collected by homeowners associations and condominium corporations;76 (Z) Sale of gold to the Bangko Sentral ng Pilipinas (BSP);77 (AA) Sale or importation of prescription drugs and medicines for: Diabetes, high cholesterol, and hypertension beginning January 1, 2020; and Cancer, mental illness, tuberculosis, and kidney diseases beginning January 1, 2023. Provided, That the DOH shall issue a list of approved drugs and medicines for this purpose within sixty (60) days from the effectivity of this Act;78 and (BB) Sale or lease of goods or properties or the performance of services other than the transactions mentioned in the preceding paragraphs, the gross annual sales and/or receipts do not exceed the amount of Three million pesos (P3,000,000).79 73 Introduced by Section 34 of the TRAIN Law. 74 Ibid. 75 Ibid. 76 Ibid. 77 Ibid. Previously, this was subject to the 0% value-added tax under Section 106(A)(2) of the Tax Code. See Note 56. 78 Introduced by Section 34 of the TRAIN Law and subsequently amended by Section 1 of RA No. 11467. 79 As amended by Section 34 of the TRAIN Law. National Internal Revenue Code of 1997 (as amended by the TRAIN Law, RAs 11256, 11346 and 11467) 127