L2.6: Sin Tax Law

• • Republic Act no. 11346
  • Mandates that 50% of total revenue shall be earmarked for health
  • 80% to PhilHealth for UHC
  • 20% to DOH for enhancement of health facilities and medical assistance
  • This act discourages the consumption of unhealthy products to reduce the health risk of the people.
  • On a 4 year cycle, prices will continue to increase by P5.00.


  Sin Tax Law
• • Republic Act no. 11467
  • Increase of excise tax on alcohol products, electronic cigarettes, and heated tobacco products.
  • Regulation of e-cigarettes and HTPs by the FDA.
  • Exemption of the importation and sale of certain prescription drugs and medicines from VAT: 12% including:
  • Diabetes
  • High cholesterol
  • Hypertension
  • Cancer
  • Mental illness
  • Tubercolosis
  • Kidney diseases

  Higher Sin Tax Law
• Sin Tax Law (R.A. 11346)

  • Focuses on imposing taxes on alcohol and tobacco products

  Higher Sin Tax Law (R.A. 11467)

  • Further increases the tax on these products including other vices to discourage consumption and generate revenue for healthcare purposes.