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Republic of the Philippines CATE:J
HOUSE OF REPRESENTATIVES

Quezon City

EIGHTEENTH CONGRESS
Second Regular Session

8319

HOUSE BILL NO.

Introduced by: Hon. Alfredo A. Garbin, Jr.

AN ACT EXEMPTING THE SALE OR IMPORTATION OF DISPOSABLE
ABSORBENT HYGIENE PADS FROM VALUE-ADDED TAX, AMENDING FOR
THE PURPOSE SECTION 109 OF THE NATIONAL INTERNAL REVENUE CODE
OF 1997, AS AMENDED, AND FOR OTHER PURPOSES.

EXPLANATORY NOTE

Absorbent hygiene products such as baby and adult diapers and feminine pads
have been considered essential to the well-being of newborns, infants, toddlers, adults
and women, respectively.

It is known how critical diapers are to the well-being of a baby, Babies generally
need to have their diapers changed 10-12 times per day and this drops to only 8-10
times per day for toddlers.’ Without consistent diaper changes, babies run the risk of
infections, diaper rash and other significant health problems; problems that require
medical attention and can put additional financial strain on the families.

Diapers can also be necessary for adults with various conditions, such as
incontinence, mobility impairment, severe diarrhea or dementia.

On the other hand, a sanitary napkin, sanitary towel, sanitary pad, menstrual
pad, or pad is used by a woman while she is menstruating, while she is recovering from
vaginal surgery, for lochia (post-birth bleeding), or in any other situation where it is
necessary to absorb a flow of blood. Studies show that most women of reproductive age
use sanitary pads during their menstrual periods for an average of 1800 days in their
lifetime?

However, these sanitary products come at a price on top of it being a necessary
and essential product. Considering that it is a recurring expense along with other basic
essentials, it gives added financial burden to those that need them.

Despite being essential and complementary to maternal, child, and geriatric
health care and sanitation, no measures have been taken to ease the burden of families,
women and elder people alike in its costs in our country. In other jurisdictions such as
United Kingdom, VAT on sanitation products - referred to as the “tampon tax” has
been abolished. This has been welcomed as an end to what they call a “sexist tax”’
considering that it is a tax imposed on products used by women which has been seen as
non-essential or luxury items. Other countries that have abolished the “tampon tax” are

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Ireland, South Africa, Australia, Canada, India, Malaysia, Nicaragua, some states in the
United States (Pennsylvania, New Jersey, Maryland, Massachusetts, New York,
Connecticut, Illinois, Minnesota and Florida), Uganda, Kenya, Tanzania, Nigeria,
Jamaica, Lebanon, Colombia, and Rwanda.»

‘Thus, as an action on our end, this bill seeks to exempt the sale or importation of
absorbent hygiene pads from value-added tax in the Philippines, in order to reduce
costs of absorbent hygiene products which has been considered as essential to health
and sanitation of newborns, infants, toddlers, elder people, and women, respectively.

The right to health, particularly, maternal, child and geriatric health care and
well-being; and right to sanitation are one of the many recognized human rights.
Likewise, good health and well-being and sanitation are two of the 17 UN Sustainable
Development Goals, The right to health requires countries to invest in them and its
progress depends on improvements in a range of areas both within and beyond the
health sector.

In view of the foregoing, the passage of this important measure is earnestly
sought.

ALFREDO A.
AKO-BICOL PA

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Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

EIGHTEENTH CONGRESS
Second Regular Session

HOUSE BILL No. _8319

Introduced by: Hon. Alfredo A. Garbin, Jr.

AN ACT EXEMPTING THE SALE OR IMPORTATION OF DISPOSABLE
ABSORBENT HYGIENE PADS FROM VALUE-ADDED TAX, AMENDING FOR
THE PURPOSE SECTION 109 OF THE NATIONAL INTERNAL REVENUE CODE
OF 1997, AS AMENDED, AND FOR OTHER PURPOSES

Be it enacted by the Senate and House of Representatives of the Philippines in Congress
assembled:
ARTICLE 1
GENERAL PROVISIONS

SECTION. 1. Section 109 of the National Internal Revenue Code of 1997, as
amended is hereby amended to read as follows:

“SEC. 109, Exempt Transactions. - The following shall be exempt from the value-
added tax:

XXX Xxx Xxx

“(CC) SALE OR IMPORTATION OF DISPOSABLE ABSORBENT HYGIENE
PADS OR DIAPERS AND FEMININE PADS

Xxx, Xxx XXX

SEC. 2. Implementing Rules and Regulations. — The Secretary of Finance shall
promulgate and publish the necessary rules and regulations for the effective
enforcement of the provisions of this Act.

SEC. 3. Separability Clause. — If any provision of this Act is held unconstitutional or
invalid, all other provisions not affected thereby shall remain valid.

SEC. 4. Repealing Clause. — All laws, decrees, executive orders, rules and regulations
or parts thereof, which are inconsistent with this Act, are hereby repealed, amended or
modified accordingly.

SEC. 5. Effectivity Clause. This Act shall take effect fifteen (15) days after its
publication in the Official Gazette or at least two (2) national newspapers of general

circulation.

Approved,