TWENTIETH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
SENATE 
S. No. *^41
’ • of t!;c 
^
25 JULIO P1--13
RECEIVED BY:
Introduced by Senator PIA S. CAYETANO
AN ACT
EXEMPTING MENSTRUAL PRODUCTS FROM VALUE ADDED TAX, AMENDING 
FOR THE PURPOSE SECTION 109 OF THE NATIONAL INTERNAL REVENUE 
CODE OF 1997, AS AMENDED
EXPLANATORY NOTE
It is the policy of the State to recognize the role of women in nation-building, 
and to ensure fundamental equality of women and men before the law. The 
Philippines, as a party to the 2030 Agenda for Sustainable Development, which 
adopted the Sustainable Development Goals (SDGs), shall endeavor to close gender 
gaps and empower women in the economy to achieve SDG 5 on gender equality.
Despite these commitments, women and girls in the Philippines continue to 
bear a disproportionate economic burden due to the value-added tax (VAT) on sanitary 
pads, tampons, menstrual cups, reusable cloth pads, and other related items. This is 
a tax that only women pay, as they have no option but to buy these products. These 
are not luxury goods, but essential items for the health, hygiene, and dignity of 
women.
In the far-flung communities of the Philippines, makeshift alternatives such as 
old rags, dry leaves, or newspapers are still being used. These conditions compromise 
not only hygiene and dignity, but also the physical health of menstruators.1
This bill recognizes that taxing menstrual products is both a public health issue 
and a gender equity concern. By removing VAT, the measure aims to make menstrual
1 Bernal, C., et al. (2024, July 18) Tagos hanggang buto: The stain of period poverty. The Lasallian. 
https://thelasallian.eom/2024/07/18/tagos-hanggang-buto-the-stain-of-period-poverty/


products more accessible and affordable, especially for low-income and marginalized 
individuals. It reinforces the importance of menstrual health management as a 
component of public health policy and addresses the structural bias in the country's 
tax system that disproportionately affects women.
Globally, numerous countries have recognized the discriminatory impact of 
taxing menstrual products and have taken steps to eliminate or reduce such taxes. 
These include South Korea, Nepal, Bangladesh, Kenya, Canada, India, Australia, 
Colombia, Rwanda, and the United Kingdom, among others.2 This measure aligns the 
Philippines with international best practices in gender-responsive fiscal policy and 
reaffirms our commitment to achieving gender equality and upholding the rights and 
welfare of women and girls.
In view of the foregoing, the immediate passage of this bill is earnestly sought.
PIA S. CAYCTANO
2 Niesten, H. (2023, July). Taxation and Gender in Asia and the Pacific: A Review ofGender Equaiity 
Provisions in Fiscal Legal Frameworks. Asian Development Bank.
https://www.adb.org/sites/default/files/publication/898766/sdwp-087-taxation-gender-asia-pacific.pdf


TWENTIETH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
SENATE
S. No. 341
oft'if S, • run
25 JULIO P1 ;13
RECEIVED BY:
Introduced by Senator PIA S. CAYETANO
AN ACT
EXEMPTING MENSTRUAL PRODUCTS FROM VALUE ADDED TAX, AMENDING 
FOR THE PURPOSE SECTION 109 OF THE NATIONAL INTERNAL REVENUE 
CODE OF 1997, AS AMENDED
Be it enacted by the Senate and House of Representatives of the Philippines in 
Congress assembled:
1 
Section 1. Section 109 of the National Internal Revenue Code of 1997, as
2 
amended, is hereby further amended to read as follows:
3 
"Sec. 109. Exempt Transactions. —
4 
1) Subject to the provisions of Subsection (2) hereof, the following
5 
transactions shall be exempt from the VAT:
6 
XXX
7 
EE) SALE OR IMPORTATION OF GOODS FOR MENSTRUAL
8 
PURPOSES, INCLUDING, BUT NOT LIMITED TO, SANITARY
9 
NAPKIN, TAMPON, PANTY LINER, MENSTRUAL CUP,
10 
MENSTRUAL UNDERWEAR OR OTHER SIMILAR
11 
PRODUCTS: PROVIDED, THAT THE DEPARTMENT OF
12 
TRADE AND INDUSTRY, IN COORDINATION WITH THE
13 
PHILIPPINE COMMISSION ON WOMEN, SHALL, WITHIN
14 
SIXTY (60) DAYS FROM THE EFFECTIVITY OF THIS ACT,
15 
ISSUE A COMPREHENSIVE LIST OF OTHER PRODUCTS OF
16 
SIMILAR NATURE OR CLASSIFICATION AS THOSE
17 
ENUMERATED HEREIN."


1 
Sec. 2. Repealing Clause. - All other laws, decrees, executive orders,
2 
presidential issuances, rules and regulations or any part thereof, which are
3 
inconsistent herewith, are hereby repealed or modified accordingly.
4 
Sec. 3. Separability Clause. - If, for any reason or reasons, any part or
5 
provisions of this Act shall be declared or held unconstitutional or invalid, other
6 
provision or provisions hereof which are not affected thereby shall continue to be in
7 
full force and effect.
8 
Sec. 4. Effectivity. - This Act shall take effect fifteen (15) days after its
9 
publication in the Official Gazette or in at least two (2) newspapers of general 
10 circulation.
Approved,