Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

EIGHTEENTH CONGRESS
Second Regular Session

8652
HOUSE BILL NO,

Introduced by Representative Manuel Luis T. Lopez

AN ACT
EXEMPTING LOCAL GOVERNMENT UNITS AND THE PRIVATE SECTOR ACQUIRING
AND PURCHASING COVID-19 VACCINES FROM IMPORT DUTIES, TAXES, AND
OTHER FEES

EXPLANATORY NOTE

As early as mid-2020, some local government units have developed plans on
acquiring Coronavirus disease 2019 (COVID-19) vaccines for their constituents. Many
local government units have allocated budgets and finalized deals in accordance with
their vaccination plans. Meanwhile, private companies have also taken the initiative of
purchasing their own COVID-19 vaccines for their employees.

This representation welcomes the initiatives of local government units and the
private sector to the National Government in combatting our common enemy.
Acknowledging that collectively, each and every act would strengthen our pandemic
response, this proposed measure seeks to remove additional costs in acquiring and
purchasing COVID-19 vaccines by exempting such acts from customs duties, value-
added tax, excise tax, and other fees.

To ensure that as many local government units and members of the private
sector benefit from this bill, the passage of this bill is urgently sought.

HON. kdodlgeirs
peed

1 District, City of Manila


Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City, Metro Manila

EIGHTEENTH CONGRESS
Second Regular Session

8652
HOUSE BILL NO.

Introduced by Representative Manuel Luis T. Lopez

AN ACT
EXEMPTING LOCAL GOVERNMENT UNITS AND THE PRIVATE SECTOR ACQUIRING
AND PURCHASING COVID-19 VACCINES FROM IMPORT DUTIES, TAXES, AND
OTHER FEES

Be it enacted by the Senate and House of Representatives of the Republic of the Philippines
in Congress assembled:

SECTION 1, COVID-10 Vaccine Exemption from Import Duties, Taxes, and Other
Fees for local government units and the Private Sector. - Local government units
(LGUs) and the private sector shall be exempt from customs duties, value-added tax,
excise tax, and other fees in acquiring and purchasing COVID-19 vaccines; Provided that,
such exemption shalll also apply to the procurement of essential medical supplies and
equipment necessary for the storage and handling of the vaccines; Provided, finally, that
such vaccines and medical supplies and equipment so purchased shall not be sold or
exchanged, whether for profit or otherwise, used for commercial distribution, or
donated to any person or entity to serve political purposes.

SEC. 2, Tax and Duty Exemption Certificates. - The Bureau of Internal Revenue
and Bureau of Customs shall, upon application, issue to any local government unit or
member of the private sector, the necessary certificates of tax and duty exemption and
other relevant documents to be exhibited in claiming the exemptions under Section 1
hereof; Provided that, such certificate/s shall be valid until revoked for cause by the
Bureau of Internal Revenue and Bureau of Customs; Provided, finally, that the Bureau of
Internal Revenue and Bureau of Customs shall provide valid reasons for revocation
including non-compliance with Section 1 hereof.

Sec. 2. Implementing Rules and Regulations. - The Department of Health, Food
and Drug Administration, Department of Finance, Bureau of Customs, Bureau of Internal

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Revenue, and other concerned agencies, shall, within thirty (30) days from the
effectivity of this Act, issue the rules and regulations necessary for the effective
implementation of this Act.

Sec. 3. Repealing Clause. - All laws, decrees, orders, ordinances, rules and
regulations or parts thereof inconsistent with this Act are hereby repealed or modified
accordingly.

Sec. 4, Effectivity Clause. - This Act shall take effect fifteen (15) days after its
publication in the Official Gazette or in a newspaper of general circulation in the
Philippines.

Approved,

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