Republic of the Philippines 
House of Representatives 
Quezon City 
EIGHTEENTH CONGRESS 
Third Regular Session 
House Bill No. _____________ 
Introduced by REPRESENTATIVE ERIC L. OLIVAREZ 
EXPLANATORY NOTE 
Plastic pollution has become a global crisis affecting the 
environment throughout the years. Most of the plastic trash in the oceans 
flows from land. Trash is also carried to the sea by major rivers, which act 
as conveyor belts, picking up more and more trash as they move 
downstream. Once at sea, much of the plastic trash remains in coastal 
waters. But once caught up in ocean currents, it can be transported 
around the world. Every year, about eight (8) million tons of plastic waste 
escapes into the ocean from coastal nations. That is the equivalent of 
setting five (5) garbage bags full of trash on every foot of coastline around 
the world.1 Furthermore, according to research, the Philippines is 
responsible for 36.4% of the world’s ocean plastic pollution.2  
The issue of plastic waste is not a problem that has gone unnoticed. 
In fact, it is quite evident that most Filipinos are aware of this problem 
since a growing number of cities and municipalities have enacted their 
respective ordinances banning single-use plastics. Likewise, the 
enactment of the Ecological Solid Waste Management Act was passed to 
provide for methods of waste reduction in the country. Despite these 
measures, the Philippines remains to be one of the countries with the most 
amount of plastic waste produced. With that said, it is only right that the 
1 https://www.nationalgeographic.com/environment/article/plastic-pollution 
2 https://www.reusethisbag.com/articles/countries-that-pollute-most-ocean-plastics 
February 11, 2022
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government of the Philippines, together with its citizens be in a continuous 
effort to address the issue of plastic waste.  
This Bill aims to encourage Filipinos to utilize other more 
environment-friendly alternatives other than the use of plastic by imposing 
an excise tax on single-use plastic bags. Furthermore, this Bill can be a 
tool to generate revenue for the government which could be used to 
finance programs and projects to counter the harmful effects of plastic 
pollution in the country. 
In view of the foregoing, the passage of this Bill is earnestly sought. 
ERIC OLIVAREZ 


Republic of the Philippines 
House of Representatives 
Quezon City 
EIGHTEENTH CONGRESS 
Third Regular Session 
House Bill No. _____________ 
Introduced by REPRESENTATIVE ERIC L. OLIVAREZ 
“AN ACT IMPOSING EXCISE TAX ON SINGLE-USE PLASTIC BAGS, 
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CREATING FOR THE PURPOSE SECTION 150-C OF THE NATIONAL 
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INTERNAL REVENUE CODE OF 1997, AS AMENDED” 
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Be it enacted in the Senate and the House of Representatives of the Republic of the 
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Philippines in Congress assembled: 
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SECTION 1. Short Title. – This act shall be known as the “Single-
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Use Plastic Bag Tax Act of 2021.” 
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SECTION 2. Declaration of Policy. – It is hereby declared the 
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policy of the State to protect and advance the right of the people to a 
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balanced and healthful ecology in accord with the rhythm and harmony of 
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nature. Towards these ends, the State shall create measures that will 
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enhance the environment and the health of the Filipino citizens. The State 
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shall, through its power of taxation, provide measures that will not only 
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discourage the use of pollutants in the country but shall likewise generate 
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revenue which may be used for the continuous efforts in enhancing the 
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environment of the Philippines.  
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SECTION 3. A new section designated as Section 150-C under 
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Chapter VI, Title VI of the National Internal Revenue Code, as amended, 
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is hereby created to read as follows:  
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“SEC. 150-C. SINGLE-USE PLASTIC BAGS. – 
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(A) RATE AND BASE OF TAX. – EFFECTIVE JANUARY 
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1, 2023, THERE SHALL BE LEVIED, ASSESSED, AND 
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COLLECTED AN EXCISE TAX IN THE AMOUNT OF 
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TEN PESOS (PHP10.00) FOR EVERY SINGLE-USE 
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PLASTIC BAG REMOVED FROM THE PLACE OF 
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PRODUCTION OR RELEASED FROM THE CUSTOMS 
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HOUSE.  
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AS USED IN THIS SECTION, SINGLE-USE 
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PLASTIC BAGS SHALL MEAN SINGLE-USE PLASTIC 
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CARRIER BAGS, WITH OR WITHOUT HANDLE, 
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WHICH ARE SUPPLIED TO CONSUMERS AT THE 
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POINT OF SALE OF GOODS OR PRODUCTS.  
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(B) RETURN AND PAYMENT OF TAX. – THE 
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PROVISIONS OF SECTIONS 130 AND 141 OF THE 
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NIRC OF 1997, AS AMENDED, SHALL APPLY TO 
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SINGLE-USE PLASTIC BAGS AS APPROPRIATE.  
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(C) NON-PAYMENT OF EXCISE TAX. – NON-
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PAYMENT OF THE EXCISE TAX IMPOSED UNDER 
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THIS ACT SHALL BE SUBJECT TO THE PERTINENT 
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PROVISIONS OF THE NIRC OF 1997, AS AMENDED, 
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REGARDING COLLECTION OF UNPAID TAXES AND 
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IMPOSITION 
OF 
CORRESPONDING 
FINES, 
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SURCHARGES, 
AND 
PENALTIES, 
AND 
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IMPRISONMENT AND/OR CLOSURE OF BUSINESS.”  
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SECTION 4. Section 288 of the NIRC of 1997, as amended is 
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hereby further amended to read as follows:  
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“Sec. 288. Disposition of Incremental AND 
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OTHER [Revenue] REVENUES. – 
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(A) xxx 
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(B) xxx 
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(C) xxx 
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(D) xxx 
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(E) xxx 
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(F) xxx 
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(G) REVENUES FROM THE EXCISE TAX ON 
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SINGLE-USE PLASTIC BAGS.  
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FIFTY PERCENT (50%) OF THE REVENUES 
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FROM THE EXCISE TAX ON SINGLE-USE PLASTIC 
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BAGS SHALL BE ALLOCATED TO THE SOLID 
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WASTE MANAGEMENT FUND PROVIDED UNDER 
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SECTION 46 OF REPUBLIC ACT NO. 9003 OR THE 
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ECOLOGICAL SOLID WASTE MANAGEMENT ACT 
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OF 2000. THE REMAINING REVENUES SHALL 
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ACCRUE TO THE GENERAL FUND.”  
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SECTION 5. Implementing Rules and Regulation. – The 
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Secretary of the Department of Finance, upon the recommendation of the 
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Commissioners of the Bureau of Internal Revenue and the Bureau of 
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Customs, shall, within sixty (60) days from the effectivity of this Act, 
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promulgate rules and regulations to faithfully implement the intent and 
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provisions of this Act.  
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SECTION 6. Separability Clause. – If any provision of this Act is 
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declared invalid or unconstitutional, the other provisions not affected 
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thereby shall remain valid and subsisting.  
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SECTION 7. Repealing Clause. – All acts, executive orders, 
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memorandum circulars/guidelines, and other issuances or parts thereof, 
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which are inconsistent with this Act, are hereby repealed or modified 
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accordingly.  
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SECTION 8. Effectivity. – This Act shall take effect fifteen (15) 
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days after its publication in the Official Gazette or in two (2) newspapers 
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of general circulation. 
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APPROVED. 
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