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Sa site na ito ay nagpapahiwatig na maraming tao ang naninigarilyo sa Pilipinas, ano man edad ay naimpluwensyahan sa paninigarilyo. Maaaring maging bunga ng mga sakit kagaya ng Cancer, Heart disease, diabetes at maraming pang nakakamatay na sakit. Maapektuhan ang GDP ng isang bansa pag umiral ang mga epekto ng sigarilyo sa tao, maaaring mabawasan ang manggagawa o mawalan ng mga konsyumer dahil naapektuhan ang kanilang kalusugan sa sobrang paninigarilyo.

Itinaas ng pamahalaan ang excise tax ng tobacco isang sangkap na ginagamit sa paggawa ng sigarilyo. Itinaya na ang Pilipinas ay “slowest nation to take tobacco control seriously” sa buong mundo. Ang mga ‘health labels’ ay malayang ipinamahagi sa mga tao lalo na ang mga kababaihan,kabataan, at mga mahihirap para bigyan ng kaalaman.

(Finkernagel,Mazo)

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The Philippine tobacco industry: “the strongest tobacco lobby in Asia”

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Objective: To highlight revelations from internal tobacco industry documents about the conduct of the industry in the Philippines since the 1960s. Areas explored include political corruption, health, employment of consultants, resisting pack labelling, and marketing and advertising. Methods: System…

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Sa artikulong ito ay ipinapakita ang pagtaas ng excise taxes sa mga sigarilyo, heated tobacco products, at mga produktong alak ngayong taon. Ipinapakita rin dito kung gaano kalaki ang ipinatong na buwis para sa mga produktong sigarilyo,heated tobacco products,at mga produktong alak.

Makikita rin sa artikulong ito kung ano ang isinasaad sa Republic Act. 11467 na nilagdaan ni Pangulong Rodrigo Duterte noong Enero ng nakaraang taon na kung saan ay  kailangan itaas ang mga excise taxes sa mga sigarilyo, heated tobacco products, at mga produktong alcohol para pondohan ang Universal Health Care .

Ginagawa rin ng gobyerno ang mga ganitong pagtaas ng excise taxes sa mga sigarilyo,heated tobacco products,at mga produktong alcohol, at pagpapatupad ng mga batas na nagbabawal ng paninigarilyo lalo na sa mga pampublikong lugar para mas  panghinaan ng loob ang mga tao na bumili ng mga produktong ito, at para na rin sa kalusugan at kinabukasan ng mga taong kanilang nasasakupan.

(Rovelo)

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TOP OF MIND - The Philippine Star

Time and again, the government has been devising ways to deter the public from smoking cigarettes. To date, it has released television and radio advertisements, and public health advisories on the packs of cigarettes and other tobacco products, with graphic images of lung cancer-stricken patients emblazoned thereon. In fact, it has even resorted to using one of its inherent powers-the power of taxation-perhaps as a last ditch effort to stop at least 10 Filipinos from dying every hour due to smoking-related diseases.

In 2012, Republic Act No. 10351 (RA 10351), an act restructuring the excise tax on alcohol and tobacco products, was signed into law. One of the main goals of RA 10351, aside from improving the financial sustainability of the country, is to promote better health by discouraging the public to smoke. The law introduced an annual increase in the tax rates of cigarettes packed by hand and machine, as follows:

Then, on May 16, 2017, President Duterte signed Executive Order No. 26, which prohibits smoking in public.

A few months later, on Dec. 19, 2017, President Duterte signed into law Republic Act No. 10963, otherwise known as the TRAIN Law, the first package of the Comprehensive Tax Reform Program. One of the highlights of the TRAIN Law is the amendment on the imposition of a higher excise tax on cigars and cigarettes under Section 145 of the National Internal Revenue Code (NIRC), as amended.

The table below shows the revised tax rates introduced by the TRAIN Law:

The new excise tax rate under the TRAIN Law will directly affect manufacturers, since they are the statutory taxpayers liable to file the return and pay the taxes. This increased rate in the excise tax on tobacco products, however, will be passed on by manufacturers to purchasers. This means tobacco companies will shift the impact of the increased rate of the excise tax to their consumers.

There is a P28.00 increase on the price of cigarettes from 2013 to 2023, subject to the four percent increase beginning in 2024. By imposing an increased specific tax rate, it is clear the government, aside from boosting revenues, intends to discourage people to purchase tobacco products. However, questions remain whether such increase would have significant impact on consumers and whether the new imposition would result in the decline of smoking prevalence in the country.

The cigarette price in the Philippines is still low as compared to its Asian counterparts. According to the Third Edition of the Association of Southeast Asian Nations (ASEAN) Tobacco Atlas, in 2015, the most popular cigarette brand in the Philippines costs $1.52, while $9.62 in Singapore, $5.11 in Brunei, $4.17 in Malaysia, and $1.94 in Thailand. Further, the said study explained that, the average monthly expenditure of an individual for cigarettes in the Philippines is $14.96 (P678.40). The study would suggest that, based on the price of the cigarettes in relation to the average monthly spending of an individual for cigarettes in the Philippines, smokers can still afford to purchase cigarettes, regardless of the imposition of a higher excise tax on cigarette. Also, some smokers may just shift to a cheaper cigarette brands or try other alternatives such as vaporizer (e-cigarettes).

If the government is really serious in its smoking ban campaign and in discouraging the public to stop smoking, it can always invoke the power of taxation, which is inherent in the state and an attribute of sovereignty. However, one would ask: Will the government achieve its goal in promoting better health to justify the imposition of the increased excise tax on tobacco?
Rommel T. Casipe is a supervisor from the tax group of KPMG R.G. Manabat & Co. (KPMG RGM&Co.), the Philippine member firm of KPMG International. KPMG RGM&Co. has been recognized as a Tier 1 tax practice, Tier 1 transfer pricing practice, Tier 1 leading tax transactional firm and the 2016 National Transfer Pricing Firm of the Year in the Philippines by the International Tax Review. This article is for general information purposes only and should not be considered as professional advice to a specific issue or entity. The views and opinions expressed herein are those of the author and do not necessarily represent the views and opinions of KPMG International or KPMG RGM&Co. For comments or inquiries, please email [email protected] or [email protected]

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excise tax on tobacco and alchohol products

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TOP OF MIND - The Philippine Star Time and again, the government has been devising ways to deter the public from smoking cigarettes. To date, it has released television and radio advertisements, and public health advisories on the packs of cigarettes and other tobacco products, with graphic images of lung cancer-stricken patients emblazoned thereon.

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Sa artikulo na ito ay pinapakita ang mga Tobacco law at regulasyon na sinusunod upang mapabagobago ng bansa ang nakasanayan dahil sa pagsisigarilyo. Ang mga kabataan ay naimpluwensyahan sa paninigarilyo, marahil sa kakulangan ng “adult supervision” kaya pinagbawal ang pagbebenta nito sa mga pasilidad na kabilang ang mga menor de edad at mga tao na 21 pababa. Ginagawa ng Department of Health (DOH) ang Administrative Order No. 2014-0037-A, kung saan naglagay sila ng “graphic health warning” upang ipakita sa mga kumokonsumo ang mga epekto ng paninigarilyo.

Patuloy na bumibili at nagbebenta nito sa mga bilihan na 100 metro ang layo mula sa mga paaralan kaya ‘stable’ ang GDP na nakapaloob dito. Mas pinapahalagahan ang presyo imbis sa kalusugan, kaya’t nagpatupad ng ilan batas upang makagawa ng daan sa pag control sa usage ng tobacco. Isa sa ipinatupad ay ang the Consumer Act of the Philippines (Rep. Act No. 7394) kung saan naiklaklaro sa naibibigay ang tamang impormasyon na masusunod ng bawat tao upang maiwasan ang ma-mislead ang mga tao sa maling pamamaraan ng panghihikayat sa paninigarilyo.

(Finkernagel, Arizala)

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The Philippines became a Party to the WHO Framework Convention on Tobacco Control on September 4, 2005.

Smoke Free Places

Smoking is prohibited in enumerated indoor public places and workplaces such as government facilities, healthcare and educational institutions, and facilities frequented by minors, while designated smoking areas are allowed in other public places and workplaces, including bars and nightclubs. Smoking is prohibited in public land transport, aircraft, and public transport terminals. Public watercraft may have designated smoking areas.

Tobacco Advertising, Promotion and Sponsorship

Many forms of tobacco advertising and promotion are prohibited, though tobacco advertising and promotion at points of sale and free distribution of tobacco products, among other promotional activities, are allowed. There are some restrictions on tobacco sponsorship and the publicity of such sponsorship.

Tobacco Packaging and Labeling

Rotating and combined picture and text health warnings are required to be placed on 50 percent of each of the principal display areas of tobacco product packaging. Misleading terms such as "light" and "low" are prohibited on tobacco product packaging, but other misleading packaging (e.g., colors, numbers, and symbols) are not prohibited.

Cigarette Contents and Disclosures

The law does not grant the authority to regulate the contents of cigarettes. The law does not require that manufacturers and importers disclose to government authorities information on the contents and emissions of their products.

Sales Restrictions

The law prohibits the sale of small packets of cigarettes and the sale of tobacco products within 100 meters of schools, playgrounds, and other facilities frequented by minors. In addition, the law restricts sales via vending machines. There are no restrictions on internet sales or the sale of single cigarettes. The sale of tobacco products is prohibited to persons under the age of 21.

E-Cigarettes

The law allows the retail sale of e-cigarettes. The use of e-cigarettes is prohibited where smoking is prohibited, which includes public conveyances and enumerated indoor public places and workplaces. There are several restrictions on e-cigarette advertising and promotion and sales in specified locations. Sales are prohibited to persons under the age of 21. Beginning in May 2022, flavors other than "plain menthol" and "plain tobacco" will be prohibited. In addition, combined picture and text health warnings will be required to cover 50 percent of the front and back of e-cigarette packaging.

Roadmap to Tobacco Control Legislation

Republic Act No. 9211, also known as the Tobacco Regulation Act of 2003, is an omnibus law regulating smoking in public places, tobacco advertising, promotion and sponsorship, and sales restrictions, among other requirements. The Inter-Agency Tobacco-Committee issued Implementing Rules and Regulations of the Tobacco Regulation Act of 2003. The Committee's Implementing Rules and Regulations are comprehensive and cover a broad range of topics on tobacco control. In addition to the advertising, promotion and sponsorship provisions in Rep. Act No. 9211 and the Implementing Rules and Regulations, the Consumer Act of the Philippines (Rep. Act No. 7394) addresses false, deceptive, or misleading advertising in general.

Public smoking restrictions are further regulated by two circulars: (1) Land Transportation Franchising and Regulatory Board of the Department of Transportation and Communications Memo, Circular No. 2009-036 (regarding smoking in public utility vehicles and land transportation terminals) and (2) Civil Service Commission Memo, Circular No. 17, s. 2009 (regarding smoking in all areas of government premises, buildings, and grounds). Executive Order No. 26 of 2017 imposes strict standards for designated smoking areas (DSAs), imposes duties on persons in charge of public places, prohibits advertising outside point of sale retail establishments, and addresses some other sales and advertising restrictions.

The Graphic Health Warnings Law, Republic Act No. 10643 and the Implementing Rules and Regulations of RA 10643 regulate the packaging and labeling of tobacco products. Department of Health Administrative Order No. 2014-0037, as amended by Department of Health Administrative Order No. 2014-0037-A, establishes the templates of the first set of required graphic health warnings. The second set is contained in Administrative Order No. 2014-0037-B. The third set is contained in Administrative Order No. 2019-0009.

In June 2010, the Philippines' Civil Service Commission and Department of Health issued the first-of-its-kind Joint Memorandum Circular No. 2010-01 on the Protection of the Bureaucracy Against Tobacco Industry Interference, which, among other measures, provides specific guidelines for interactions with the tobacco industry. Several other government departments have issued rules and further guidance implementing this circular.

The Food and Drug Administration's (FDA) authority to regulate tobacco products has been challenged by the Philippine Tobacco Institute and is being litigated. In March 2011, the Department of Health, in consultation with the FDA, published new implementing rules defining how tobacco products will be regulated.

Review Status

This country's legal measures were reviewed by our legal staff in consultation with in-country lawyers or tobacco control experts.

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The Philippines became a Party to the WHO Framework Convention on Tobacco Control on September 4, 2005. Smoke Free Places Smoking is prohibited in enumerated indoor public places and workplaces such as government facilities, healthcare and educational institutions, and facilities frequented by minors, while designated smoking areas are allowed in other public places and workplaces, including bars and nightclubs.

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Ang pinakita sa bidyo na ito ang pag suggest ang Food and Drug Administration(FDA)at iba pang health experts na huminto at  ang mga tao sa paninigarilyo. Nagpahayag na ang mga taong naninigarilyo ay humihina ang baga at mabilis ito dapuan ng covid-19. Ang paninigarilyo ay nakakatuyo ng baga kaya madalas na pag ubo at impeksyon ang makuha. Sinabi rin ng director ng action on Smoking & Health, Philippines(ASH) na si Eric Domingo na halos lahat ng may malalang covid symptoms ay smokers o di kaya exposed sa mga tobacco users. Walang magandang mapapala sa ating kalusugan ang sigarilyo at pagvavape, sa halip ay pwede pa tayong magkaroon ng cancer at iba pang sakit "This is the time to stop".

Ang mga epekto ng paninigarilyo ay pwedeng ibahin ang Gross Domestic Product ng ating bansa sa pamamaraan ng pagbawas sa ating mga produsyer at ang mga serbisyong nakapaloob sa pag gawa ng sigarilyo at ang mga pagkonsumo neto na nakapaloob ng ating bansa. Mahalagang paalala sa balita ay "Think wisely and quit the bad habit".

(Finkernagel, Rana)

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Smokers, more vulnerable to severe, critical and COVID-19 deaths