NINETEENTH CONGRESS OF THE REPUBLIC )
OF THE PHILIPPINES 
)
First Regular Session 
)
SENATE
Senate Bill No. 1844
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23 FEB-6 P6 44
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Introduced by: Senator Raffy T. Tulfo
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
Explanatory Note
According to the United Nations Environment Programme (UNEP), Plastic 
Pollution is a global issue . Around 6.3 billion tonnes of plastic waste were produced 
from 1950 to 2018. However, only 9% have been recycled and 12% incinerated. A 
significant amount of plastic still end up dumped or in landfills. Plastic pollution affect 
the natural processes and alter habitats of humans and animals, as well as the food 
production and social well-being of billions of people.
The Philippines produces around 2.7 and 5.5 million metrics tons every year and 
ranked as third in the world for most countries contributing to plastic pollution. One 
of the major effects of plastic pollution in our country is how waste runoff quickly clog 
drainage systems and waterways, endangering communities' hygiene especially 
during heavy periods of rain. Without government intervention, it is expected that by 
2040, Plastic pollution in the Philippines could reach up to 9 million metric Tons.


In order to address aforesaid issues, the proposed bill seeks to impose an excise tax 
on single-use plastic bags removed from the place of production or released from the 
custody of the Bureau of Customs, subject to periodic increase every four (4) years 
effective in January 1, 2026.
In view of thereof, the immediate passage of this bill is sought.
T. TULFO


NINETEENTH CONGRESS OF THE REPUBLIC )
OF THE PHILIPPINES 
)
First Regular Session 
)
SENATE
Senate Bill No. 1344
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of t!)c & ■
23 FEB-6 ?6'M
RECEIVED BY;
Introduced by: Senator Raffy T. Tulfo
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 the House of Representatives of the Philippines in 
Congress assembled:
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SECTION 1. Short Title. - This Act shall be known as the "Single-Use Plastic Bags 
Tax Act."
SEC. 2. Declaration of Policy - It is a hereby declared as 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.
SEC. 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:


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"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 
TWENTY PESOS (PHP20.00) FOR EVERY KILOGRAM OF SINGLE-USE 
PLASTIC BAGS 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 n SAN DO' 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 130 
AND 131 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."


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SEC. 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
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"(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."
SEC. 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


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consultation with the Department of Environment and Natural Resources, issue and 
promulgate rules and regulations for the effective implementation of this Act.
SEC. 6. Repealing Clause. - Al laws, decrees, executive orders, rules, and regulations, 
and other issuances, or parts thereof, which are contrary to or inconsistent with this 
Act. are hereby repealed, amended, or otherwise modified accordingly.
SEC.7 Separability Clause. - If any provision of this Act is declared invalid or 
unconstitutional, the remaining provisions hereof which are not affected shall remain 
in full force and effect.
SEC.8. Effectivity. - This Act shall take effect fifteen (15) days following its publication 
in the Official Gazette or in at least one (1) newspaper of general circulation.
Approved,