SIXTEENTH CONGRESS OF THE REPUBLIC 
) 
OF THE PHILIPPINES 
) 
Second Regular Session 
) 
'I~; 
AP[l 22 P 1 :50 
SENATE 
S.B. No. 
2729 
Introduced by: Senator Paolo Benigno "Bam" A. Aquino IV 
AN ACT AMENDING SECTION 1S0 OF REPUBLIC ACT 8424, OTHERWISE KNOWN AS THE 
NATIONAL INTERNAL REVENUE CODE, AS AMENDED 
EXPLANATORY NOTE 
Whether young or old, ingrained in the Filipino psyche and in our daily hygiene is the 
use of baby cologne. 
In a survey of Filipino consumers, baby colognes ranked second only to shampoo in 
regular usage, placing it above powder, lotion, and hand sanitizers. 1 
Further, 98% of the splash cologne consumers are from the economic classes C, D, and E 
with Class D taking up 54% of the market share. 2 
This Act aims to recognize splash cologne as an essential good, setting it apart from 
perfumes and other luxury fragrances by ascertaining the concentration of the essential oils or 
perfume in the product. 
The proposed amendment is in line with the legal definition already set by Revenue 
Regulations No.8 to 84. 3 
By aligning and streamlining the definition for baby cologne or "toilet water" and 
recognizing such as an essential good and taxing them accordingly, we will be able to protect 
our low-income households from unnecessary surges in prices of their inexpensive, but fragrant 
cologne, and at the same time, provide appropriate support to the baby cologne industry. 
In view of the foregoing, the approval of this bill is earnestly sought. 
~~ 
G\..-,~ 
senator~o Benign~"Ba~" A. Aquino IV 
I CCIP Legislative Position Paper: Page 7. SOllrce: Myriad Tracking 2012. 
2 eeIP Legislative Position Paper: Page 6. Source: Achllt USA 
3 eelP Legislative Position Paper: P<lge~. ,source: Revenue Regulations No. 8-84, 1977 Tax Code, Section 194. 


SIXTEENTH CONGRESS OF THE REPUBLIC 
OF THE PHILIPPINES 
Second Regular Session 
SENATE 
S.B. No. 
2729 
Introduced by: Senator Paolo Benigno "Bam" A. Aquino IV 
'1'5 
APH 22 F'l :50 
AN ACT AMENDING SECTION 150 OF REPUBLIC ACT 8424, OTHERWISE KNOWN AS THE 
NATIONAL INTERNAL REVENUE CODE, AS AMENDED 
Be it enacted by the Senate and the House of Representatives of the Philippines in Congress 
assembled: 
1 
SECTION 1. Section 150 of the National Internal Revenue Code, as amended, is hereby 
2 
further amended to read as follows: 
3 
"Sec. 150. Non-essential Goods. - There shall be levied, assessed and collected a tax 
4 
equivalent to twenty-percent (20%) based on the wholesale price or the value of 
5 
importation used by the Bureau of Customs in determining tariff and customs duties, 
6 
net of excise tax and value -added tax, of the following goods: 
7 
(a) XXX. 
8 
(b) Perfumes and toilet waters WITH PERFUME/ESSENTIAL OIL CONTENT OF 
9 
MORE THAN THREE (3) PERCENT BY WEIGHT." 
10 
SECTION 2. Implementing Rules and Regulations. - The Commissioner of the Bureau of 
11 
Internal Revenue shall, within thirty (30) days from the effectivity of this Act, issue the 
12 
necessary rules and regulations for the implementation of this Act. 
13 
SECTION 3. Separability Clause. - If any provision of this Act is subsequently declared 
14 
invalid or unconstitutional, other provisions hereof which are not affected thereby shall remain 
15 
in full force and effect. 
16 
SECTION 4. Repealing Clause. - All laws, decrees, orders, rules and regulations, and 
17 
other issuances, or parts thereof, inconsistent with the provisions of this Act are hereby 
18 
. repealed or modified accordingly. 
19 
SECTION 5. Effectivity Clause. - This Act shall take fifteen (15) days after its publication 
20 
in the Official Gazette or in a newspaper of general circulation 
21 
Approved.