The year 2015 marks the second year the Department of Health (DOH) has been receiving incremental revenues from the excise tax on alcohol and tobacco products (sin taxes), as stated in Republic Act 10351, otherwise known as the Sin Tax Reform Act of 2012.
The law restructured the existing taxes on tobacco and alcohol products to generate additional revenue; 85% of the additional revenue is intended for health-related programs. The law’s implementing rules and regulations identify the DOH as the main agency to determine the allocation of sin taxes to different health programs.
Download the report on 2015 expenditures:
