Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
EIGHTEENTH CONGRESS 
Third Regular Session 
House Bill No. _________ 
________________________________________________________________________ 
Introduced by REPRESENTATIVE JOEY SARTE SALCEDA 
_________________________________________________________________________ 
AN ACT  
EXEMPTING THE EMERGENCY PROCUREMENT OF 
MEDICAL SUPPLIES AND DEVICES FOR COVID-19 PREVENTION, 
CONTROL, AND TREATMENT FROM TAXES, FEES, AND CHARGES 
EXPLANATORY NOTE 
The COVID-19 situation continues to evolve as new variants of the existing virus emerge. The 
The Delta variant, for example, causes more infections and spreads faster than early forms of 
the COVID-19 virus. It may also cause more severe illness than previous strains in 
unvaccinated individuals. 
As variants grow more infectious even as the country tries to attain herd immunity, our 
healthcare capacity will experience periodic surges of cases. As a result, certain essentials, such 
as medical oxygen, personal protective equipment (PPE), ventilators, syringes, and other 
devices will be in short supply during critical periods.  
To anticipate such surges, this representation proposes to grant the Secretary of Finance, upon 
the recommendation of the Secretary of Health and Secretary of Trade and Industry, broad 
powers to exempt the manufacture, sale, and importation of such goods from taxes, fees, and 
charges. This bill also grants the power to exempt exporters from their export quotas, in order 
that they may be able to supply to the domestic market.  
In view of the foregoing, the approval of this bill is urgently sought. 
JOEY SARTE SALCEDA 
August 11, 2021
2:38 pm
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Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City, Metro Manila 
EIGHTEENTH CONGRESS 
Third Regular Session 
House Bill No. _________ 
_________________________________________________________________________ 
Introduced by REPRESENTATIVE JOEY SARTE SALCEDA 
_________________________________________________________________________ 
AN ACT  
EXEMPTING THE EMERGENCY PROCUREMENT OF 
MEDICAL SUPPLIES AND DEVICES FOR COVID-19 PREVENTION, 
CONTROL, AND TREATMENT FROM TAXES, FEES, AND CHARGES 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
SECTION 1. Short Title.  – This Act shall also be known as the “COVID-19 Emergency 
Tax Exemption Act.” 
SEC. 2. Exemption from duties and taxes. – The Secretary of Finance and the Secretary 
of Health shall jointly and periodically issue during the effectivity of this Act a list of critical 
or needed supplies for the prevention, control, and treatment of COVID-19, including 
healthcare equipment and supplies, whose manufacture, sale, or importation shall be exempt 
from import duties, taxes, and other fees. The Secretary of Finance shall issue the necessary 
rules and regulations for the implementation of such exemption. 
SEC. 3. Exemption from export requirements. – The Secretary of Finance, upon the 
recommendation of the Secretary of Health and Secretary of Trade and Industry, may suspend 
thresholds on required export sales for availment of privileges under Title XIII of the National 
Internal Revenue Code, as amended, for goods critically needed for the prevention, control, 
and treatment of COVID-19 during the effectivity of this Act, or for specific registered business 
enterprises manufacturing such goods: 
Provided, that such exemptions shall be subject to a periodic review: Provided further, 
that the Secretary of Finance, upon the recommendation of the Secretary of Trade and Industry 
and Secretary of Health, may make such exemptions conditional on exempted registered 
business enterprises meeting certain quotas or minimum shares of their output for supplying 
domestic needs. 
The Secretary of Finance shall issue the necessary rules, regulations, and conditions for 
the availment and administration of such exemption. 
SEC. 4. Construction or Interpretation. – Nothing herein shall be construed as an 
impairment, restriction or modification of the provisions of the constitution, in case the exercise 
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of the powers herein granted conflicts with other statutes, orders, rules or regulations, the 
provisions of this Act shall prevail. 
 
SEC. 5. Separability. – If any provision of this Act or the application of such provision 
to any person or circumstance is declared invalid, the remainder of this Act or the 
application  of such provision to any other person or circumstance shall not be affected by such 
declaration. 
 
SEC. 6. Effectivity. – This Act shall take effect immediately upon its publication in a 
newspaper of general circulation or in the Official Gazette and shall be in full force and effect 
until December 31, 2022, unless extended or revoked sooner by Congress.  
 
Approved,