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Philippines: Impact of sin tax law Fiscal gain: Simplified tax structure, higher tax rates, more efficient tax administration Fiscal gain: Regular adjustment to tobacco excise tax rates have increased government revenues over time (20122020) Fiscal gain: Sin tax revenues earmarked for Universal Health Coverage, health facilities improvement, and Sustainable Development Goals Share of health sector (50% of the total revenue from tobacco excise tax, 100% of the total revenue from alcohol excise tax, 100% of the total revenue from HTP/vapor products excise tax, and 50% of the total revenue from sugar sweetened beverages excise tax)

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