discourage smoking and drinking which incur public and private health costs,
raise more revenues to finance the universal health care
the excise tax slapped on cigarettes rose to P55 per pack from P50 a pack last year. This meant cigarette prices will rise by at least P5 per pack compared to last year’s. The annual rise in cigarette excise will be implemented until 2023 when the rate reaches P60 per pack
another “sin” tax law enacted before the COVID-19 pandemic struck
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