Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
TWENTIETH CONGRESS 
First Regular Session 
HOUSE BILL NO. 1556 
Introduced by HON. MIGUEL LUIS R. VILLAFUERTE, HON. VINCENZO 
RENATO LUIGI R. VILLAFUERTE, HON. TSUYOSHI ANTHONY G. HORIBATA, AND 
HON. TERRY L. RIDON 
EXPLANATORY NOTE 
Article II, Section 16 of the 1987 Constitution states it the policy of the State to “protect 
and advance the right of the people to a balanced and healthful ecology in accord with the 
rhythm and harmony of nature.” This bill supports that mandate by using the State’s taxing 
power to discourage the excessive use of single-use plastic bags and help address the 
growing issue of plastic pollution. 
Single-use plastic bags, such as “ice,” “labo,” and “sando” bags, are widely used in the 
Philippines, with the country being tagged as the “the World’s Biggest Ocean Plastic Polluter” 
in 2019.1 According to the World Bank, 2.3 million tons of plastic waste are generated in the 
country annually. Shockingly, only 28% of key resins are recycled while the rest ends up being 
discarded as microplastics.  
Despite laws like Republic Act No. 9003 or the “Ecological Solid Waste Management 
Act of 2000,” plastic waste remains a major environmental challenge, especially in 
municipalities with inadequate waste collection services, limited waste disposal facilities, and 
insufficient recycling capacity. These waste materials that take hundreds of years to degrade 
clog waterways and pollute our oceans and lands. Moreover, studies have found that these 
discarded plastics lead to numerous serious health issues because they carry toxic chemicals 
that are easily ingested by humans. These substances significantly damage cells in the human 
body. The Center for International Environmental Law cites health risks such as the 
impairment of the nervous system, reproductive and developmental problems, cancer, 
leukemia, among others.2 We must acknowledge that the issue of plastic goes beyond 
environmental justice but also human health.  
This bill aims to reduce the use of single-use plastic, promote more sustainable 
alternatives, protect the health of communities, and support environmental protection efforts 
at the local level by proposing an excise tax of one hundred pesos (Php100.00) per kilogram 
of single-use plastic bags removed from production or released from the custody of the Bureau 
of Customs. The tax rate will increase annually by four percent (4%). Revenues from this tax 
will go directly to programs of the Department of Environment and Natural Resources (DENR) 
for the implementation of RA No. 9003 in municipalities. 
This proposed measure was approved on third and final reading by the House of 
1 Ramos, Denise (2023, June 12). How did the Philippines become the world’s biggest ocean plastic polluter? Earth.org.
https://earth.org/philippines-plastic/ 
2 Center for International Environmental Law (n.d.). Plastic and human health: a lifecycle approach to plastic pollution.
https://www.ciel.org/project-update/plastic-and-human-health-a-lifecycle-approach-to-plastic-pollution/ 
July 8, 2025
10:01 am


Representatives in the 19th Congress, signifying legislative support and importance. 
In view of the foregoing, the immediate passage of this bill is earnestly sought. 
HON. MIGUEL LUIS R. VILLAFUERTE 
HON. VINCENZO RENATO LUIGI R. VILLAFUERTE 
HON. TSUYOSHI ANTHONY G. HORIBATA 
HON. TERRY L. RIDON 


 
 
Republic of the Philippines 
HOUSE OF REPRESENTATIVES 
Quezon City 
 
TWENTIETH CONGRESS 
First Regular Session 
 
HOUSE BILL NO. ____ 
 
 
Introduced by HON. MIGUEL LUIS R. VILLAFUERTE, HON. VINCENZO 
RENATO LUIGI R. VILLAFUERTE, HON. TSUYOSHI ANTHONY G. HORIBATA, AND 
HON. TERRY L. RIDON 
 
 
 
AN ACT IMPOSING EXCISE TAX ON SINGLE-USE PLASTIC BAGS, AMENDING FOR 
THE PURPOSE SECTION 288 AND ADDING A NEW SECTION 150-C IN THE NATIONAL 
INTERNAL REVENUE CODE OF 1997, AS AMENDED 
 
Be it enacted by the Senate and House of Representatives of the Philippines in Congress 
assembled: 
 
SECTION 1. Short Title. – This Act shall be known as the “Single-Use Plastic Bags Tax 
Act.”  
 
SECTION. 2. Declaration of Policy. – It is hereby declared the policy of the State to protect 
and advance the right of the people to a balanced and healthful ecology in accord with the 
rhythm and harmony of nature through the proper exercise of its power of taxation.  
 
SECTION. 3. A new section designated as Section 150-C of the National Internal Revenue 
Code of 1997, as amended, is hereby added to read as follows:  
 
“SEC. 150-C. SINGLE-USE PLASTIC BAGS. –  
 
(A) RATE AND BASE OF TAX. – THERE SHALL BE LEVIED, ASSESSED, 
AND COLLECTED AN EXCISE TAX IN THE AMOUNT OF ONE HUNDRED PESOS 
(PHP100.00) FOR EVERY KILOGRAM OF SINGLE-USE PLASTIC BAG REMOVED 
FROM THE PLACE OF PRODUCTION OR RELEASED FROM THE CUSTODY OF 
THE BUREAU OF CUSTOMS.  
 
THE RATE OF TAX IMPOSED UNDER THIS SUBSECTION SHALL BE 
INCREASED BY FOUR PERCENT (4%) EVERY YEAR, EFFECTIVE ON JANUARY 
1, 2026 THROUGH REVENUE REGULATIONS ISSUED BY THE SECRETARY OF 
FINANCE. 
 
SINGLE-USE PLASTIC BAGS SHALL REFER TO SECONDARY LEVEL 
PLASTICS MADE OF SYNTHETIC OR SEMISYNTHETIC ORGANIC POLYMER, 
SUCH AS “ICE”, “LABO” OR “SANDO” BAGS, WITH OR WITHOUT HANDLE, 
USED AS PACKAGING FOR GOODS OR PRODUCTS.  
 
(B) FILING OF RETURN AND PAYMENT OF EXCISE TAX ON SINGLE-USE 
PLASTIC BAGS. – THE PROVISIONS OF SECTIONS AND OF THE NATIONAL 
INTERNAL REVENUE CODE OF 1997, AS AMENDED, ON THE FILING OF 
RETURN AND PAYMENT OF EXCISE TAX SHALL APPLY.  


 
 
(C) NON-PAYMENT OF EXCISE TAX. – NON-PAYMENT OF THE EXCISE 
TAX IMPOSED UNDER THIS ACT SHALL BE  SUBJECT TO THE PERTINENT 
PROVISIONS UNDER TITLES VIII AND X OF THE NATIONAL INTERNAL 
REVENUE CODE OF 1997, AS AMENDED, REGARDING COLLECTION OF 
UNPAID TAXES AND IMPOSITION OF CORRESPONDING FINES, SURCHARGES, 
PENALTIES, AND IMPRISONMENT OR CLOSURE OF BUSINESS.”  
 
SECTION. 4. Section 288 of the National Internal Revenue Code of 1997, as amended, 
is hereby further amended to read as follows:  
 
“SEC. 288. Disposition of Incremental AND OTHER Revenues. –  
 
(A) xxx 
 
(B) xxx 
 
(C) xxx 
 
(D) xxx 
 
(E) xxx 
 
(F) xxx 
 
(G) xxx 
 
(H)  DISPOSITION OF INCREMENTAL REVENUES FROM THE EXCISE 
TAX ON SINGLE-USE PLASTIC BAGS. – 
 
THE INCREMENTAL REVENUES FROM THE IMPOSITION OF THE 
EXCISE TAX ON SINGLE-USE PLASTIC BAGS SHALL BE ALLOCATED 
TO PROGRAMS OF THE DEPARTMENT OF ENVIRONMENT AND 
NATURAL RESOURCES FOR THE  IMPLEMENTATION OF REPUBLIC 
ACT NO. 9003, OTHERWISE KNOWN AS THE ‘ECOLOGICAL SOLID 
WASTE MANAGEMENT ACT OF 2000’ IN MUNICIPALITIES.”  
 
SECTION 5. Implementing Rules and Regulations. – Within sixty (60) days from the 
effectivity of this Act, the Secretary of Finance shall, upon the recommendation of the 
Commissioners of the Bureau of Internal Revenue and the Bureau of Customs and, in 
consultation with the Department of Environment and Natural Resources, issue and 
promulgate rules and regulations for the effective implementation of this Act.  
 
SECTION 6. Separability Clause. – If any provision of this Act shall be held unconstitutional 
or invalid, the other provisions not otherwise affected shall remain in full force and effect.  
 
SECTION 7. Repealing Clause. – All laws, decrees, executive orders, rules, and regulations 
or parts thereof which are contrary to or inconsistent with any provision of this Act are hereby 
repealed, modified, or amended accordingly.  
 
SECTION 8. Effectivity. – This Act shall take effect fifteen (15) days after its publication either 
in the Official Gazette or in at least one (1) newspaper of general circulation.  
 
 
Approved,