TWENTIENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
S. No.
)
SENATE
865
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25 AUG-4 P5 ’49
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Introduced by Senator Jinggoy Ejercito Estrada
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
The environment occupies pride of place in the fundamental law and enjoins 
Filipino citizens to care for our nature. Section 16, Article II of the 1987 Philippine 
Constitution instituted the following landmark provision on environmental preservation 
and protection: "The State shall protect and advance the right of the people to a 
balanced and healthful ecology in accord with the rhythm and harmony of nature."
Various laws were passed to ensure that this constitutional precept is fully 
respected and honored, such as Republic Act No. 9003 or the Ecological Solid Waste 
Management Act of 2000, RA 9275 or the Clean Water Act of 2004, and RA 8749 or 
the Clean Air Act of 1999, and other similar laws.
The Philippines prides itself as among the 18 mega-biodiverse countries in the 
world, containing two-thirds of the earth's biodiversity and between 70% and 80% of 
the world's plant and animal species. It ranks fifth in the number of plant species and 
maintains 5% of the world's flora. Species endemism is very high, covering at least 25 
genera of plants and 49% of terrestrial wildlife. The country also ranks fourth in bird 
endemism and considered to host the most number of marine species in the world. It


is also one of the world's biodiversity hotspots with at least 700 threatened species, 
this, making it one of the top global conservation areas.1 But this is being threatened 
by widespread use of plastics, particularly disposable single-use plastics, in the 
country.
Plastics have outgrown most man-made materials and have long been under 
environmental scrutiny. The lack of strict implementation of regulations related to 
plastic waste result in various environmental problems, such as the massive flooding 
in the metropolis during rainy season and plastic pollution in water streams that end 
up in our oceans.
The Philippines is known for its "tingi" culture or the practice of purchasing 
goods in small, often single-serving quantities. While rooted in practicality and 
affordability, it has significantly contributed to the widespread use of single-use 
plastics and sachets.
In fact, the Philippines had the largest share of global plastic waste dumped in 
the ocean in 2019. In fact, the country was responsible for 36.38% of global ocean 
plastic waste, far more that the second-largest plastic polluter, India, which, during 
that same year, contributed 12.92% of the total plastic waste in the ocean.2
This persistent plastic waste problem triggers a chain reaction, with marine 
animals often having traces of microplastics. Microplastics have also been detected 
throughout the human body, including lungs, heart, blood, saliva, kidneys and 
placenta. Researchers noted that studies in cell cultures, marine wildlife and animal 
models indicate that microplastics can cause oxidative damage, DNA damage, and 
changes in gene activity, known for risks for cancer development.
1 https://www.cbd.int/countries/profile?country=ph
2 Ramos, D. "How Did the Philippines Become the World's Biggest Ocean Plastic Polluter?" 12 June 2023. 
https://earth.org/philippines-plastic/


Several towns in the Philippines have passed regulations banning plastic bag 
use for dry goods and limiting their use in wet markets. Some local governments also 
included plans to phase-out use of single-use plastics within a couple of years. But, 
several years later, use of single-use plastics is still prevalent in several areas with 
such regulations.
This measure is not only a tax measure but also a pro-environment bill. Under 
this proposed legislation, PlOO will be imposed per kilogram of single-use plastic bags. 
The tax rate shall subsequently increase by 4% every year.
Proceeds from the imposition of excise tax on single-use plastic bags shall be 
allocated to the programs of the Department of Environment and Natural Resources 
in relation to the implementation of Republic Act No. 9003 or the Ecological Solid 
Waste Management Act of 2000 in municipalities throughout the Philippines.
In view of the previous statements, passage of this bill is recommended.
/
INGGOY EJERCITO ESTRADA


TWENTIENTH CONGRESS OF THE 
REPUBLIC OF THE PHILIPPINES 
First Regular Session
)
SENATE 
S. No. SB5
of tl'' ‘t ’ '! ■ .
25 AUG-4 P5:49
RK£iVcD8Y:
Introduced by Senator Jinggoy Ejercito Estrada
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:
1 
Section 1. Short Title. -This Act shall be known as the "Singie-Use Plastic Bags
2 
Tax Act".
3 
Sec. 2. Declaration of Policy. - It is hereby declared the policy of the State to
4 
protect and advance the right of the people to a balanced and healthful ecology in accord
5 
with the rhythm and harmony of nature through the proper exercise of its power of
6 
taxation.
7 
Sec. 3. A new section designated as Section 150-C of the National Internal
8 
Revenue Code of 1997, as amended, is hereby added to read as follows:
9 
"SEC. 150-C. SINGLE-USE PLASTIC BAGS. -
10 
"(A) RATE AND BASE OF TAX. - THERE SHALL BE
11 
LEVIED, ASSESSED, AND COLLECTED AN EXCISE TAX IN
12 
THE AMOUNT OF ONE HUNDRED PESOS (PHPIOO.OO)
13 
FOR EVERY KILOGRAM OF SINGLE-USE PLASTIC BAG
14 
REMOVED FROM THE PLACE OF PRODUCTION OR


1 
RELEASED FROM THE CUSTODY OF THE BUREAU OF
2 
CUSTOMS.
3 
"THE RATE OF TAX IMPOSED UNDER THIS
4 
SUBSECTION SHALL BE INCREASED BY FOUR PERCENT
5 
(4%) EVERY YEAR, EFFECTIVE ON JANUARY 1, 2026
6 
THROUGH REVENUE REGULATIONS ISSUED BY THE
7 
SECRETARY OF FINANCE.
8 
"SINGLE-USE PLASTIC BAGS SHALL REFER TO
9 
SECONDARY LEVEL PLASTICS MADE OF SYNTHETIC OR
10 
SEMISYNTHETIC ORGANIC POLYMER, SUCH AS "ICE",
11 
"LABO' OR "SANDO' BAGS, WITH OR WITHOUT
12 
HANDLE, USED AS PACKAGING FOR GOODS OR
13 
PRODUCTS.
14 
"(B) FILING OF RETURN AND PAYMENT OF EXCISE
15 
TAX ON SINGLE-USE PLASTIC BAGS. - THE PROVISIONS
16 
OF SECTIONS 130 AND 131 OF THE NATIONAL
17 
INTERNAL REVENUE CODE OF 1997, AS AMENDED, ON
18 
THE FILING OF RETURN AND PAYMENT OF EXCISE TAX
19 
SHALL APPLY.
20 
"(C) NON-PAYMENT OF EXCISE TAX. - NON-
21 
PAYMENT OF THE EXCISE TAX IMPOSED UNDER THIS
22 
ACT SHALL BE SUBJECT TO THE PERTINENT
23 
PROVISIONS UNDER TITLES VIII AND X OF THE
24 
NATIONAL INTERNAL REVENUE CODE OF 1997, AS
25 
AMENDED, REGARDING COLLECTION OF UNPAID TAXES
26 
AND IMPOSITION OF CORRESPONDING FINES,
27 
SURCHARGES, PENALTIES, AND IMPRISONMENT OR
28 
CLOSURE OF BUSINESS."
29 
Sec. 4. Section 288 of the National Internal Revenue Code of 1997, as amended,
30 
is hereby further amended to read as follows:


1 
"SEC. 288. Disposition of Incrementai AND OTHER Revenues-
2 
"(A) XXX
3 
"(B) XXX
4 
"(C) XXX
5 
"(D) XXX
6 
"(E) XXX
7 
"(F) XXX
8 
"(G) XXX
9 
"(H) DISPOSITION OF INCREMENTAL REVENUES FROM
10 
THE EXCISE TAX ON SINGLE-USE PLASTIC BAGS. - THE
11 
INCREMENTAL REVENUES FROM THE IMPOSITION OF
12 
THE EXCISE TAX ON SINGLE-USE PLASTIC BAGS SHALL
13 
BE ALLOCATED TO PROGRAMS OF THE DEPARTMENT OF
14 
ENVIRONMENT AND NATURAL RESOURCES FOR THE
15 
IMPLEMENTATION OF REPUBLIC ACT 
NO. 9003,
16 
OTHERWISE KNOWN AS THE 'ECOLOGICAL SOLID
17 
WASTE MANAGEMENT ACT 
OF 
2000' IN
18 
MUNICIPALITIES."
19 
Sec. 5. Impiementing Ruies and Regulations. - Within sixty (60) days from the
20 
effectivity of this Act, the Secretary of Finance shall, upon the recommendation of the
21 
Bureau of Internal Revenue and the Bureau of Customs and, in consultation with the
22 
Department of Environment and Natural Resources, issue and promulgate rules and
23 
regulations for the effective implementation of this Act.
24 
Sec. 6. Separability Clause. - If any provision of this Act shall be held
25 
unconstitutional or invalid, the other provisions not otherwise affected shall remain in full
26 
force and effect.
27 
Sec. 7. Repealing Cause. - All laws, decrees, executive orders, rules, and
28 
regulations or parts hereof which are contrary to or inconsistent with any provision of this
29 
Act are hereby repealed, modified, or amended accordingly.


1 
Sec. 8. Effectivity. - This Act shall take effect fifteen (15) days after its publication
2 
either in the Official Gazette or in at least one (1) newspaper of general circulation.
Approved,