What is Sin Tax Law? The Philippine Sin Tax Law, formally known as Republic Act 10351, stands as one of the most significant fiscal and health reforms in recent history. Enacted in December 2012 under the administration of President Benigno Aquino III, the law restructured excise taxes on tobacco and alcohol products. Its dual purpose was clear: to discourage harmful consumption and to generate sustainable revenue for health programs, particularly the Universal Health Care (UHC) initiative. By i
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