Presented by HealthJustice Executive Director Atty. Deborah Sy

1. 5/11/10
Dedicated Tax System
Dedicated tax system
RA 7171 RA 9334
Law An Act to Promote the Development of An Act Increasing the Excise Tax
Farmers in the Virginia-Tobacco Rates Imposed on Alcohol and
Producing Provinces Tobacco Products
Source of Fund 15% of the excise taxes collected in 2.5% of the incremental revenue
locally manufactured Virginia-type from excise tax on alcohol and
cigarettes tobacco products (DOH)
2.5% of the incremental revenue
from excise tax on alcohol and
tobacco products (PhilHealth)
Administrator LGUs of Virginia Tobacco-Producing DOH
Provinces Philhealth
Purpose financial assistance for developmental DOH – disease prevention
projects to be implemented by the programs
local governments such as cooperative
projects, livelihood projects and agro- PhilHealth – meeting and
industrial projects. sustaining the goal of universal
coverage of the Natl Health
Insurance Program
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2. 5/11/10
• RA 7171 – GMA
ordered the
release of P6.37
Billion tobacco
excise tax to
LGUs
• DOH – Not yet
received any
fund; estimated
in 2008 to be
P300 Million 3
Disease Prevention
Program of the DOH
• Healthy Lifestyle programs
– Tobacco Control Program
– Lifestyle Physical Activity Program
– Healthy Diet and Weight Control Program
– Stress Management Program
– Control of Alcohol Use Program
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3. 5/11/10
Other examples of
dedicated fund
Law Funding Purpose Management
mechanism
RA 8794 Motor Vehicle User’s Improvement of roads; air Road Board
Charge (MVUC) on pollution control; installation of
Act imposing Motor every motor vehicle adequate and efficient traffic Appointed by the President
Vehice Users Charge lights and road safety devices (4 FROM GOVT - Sec of the
(Different rates per DPWH, DOF, DBM, DOTC;)
(Special Road Support type of vehicle) 3 from transport and motorist
Fund; Special Local organization (appointed for
Support Fund; Special terms of two years each)
Vehicle Pollution Control
Fund)
RA 7662 60% of the privilege Special endowment fund for Legal education board
tax paid by every purposes of the law (attached tp education dept)
lawyer effective 1994; including the support for
Legal Education Reform 10M annually from faculty development grants, Chairman (pref former
Act of 1993 Dep Ed for 10 years; professorial chairs, library Justice)
1 M from current improvements and similar Regular members (reps from
year’s appropriation ; programs for the IBP, PALS, active law
donations, legacies advancement of law practitioner, law students’
etc teaching and education in sector; sec of DepEd)
accredited law schools
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Other examples of
dedicated fund
Law Source of Fund Purpose Management
EO 297 Environmental Users Fee is For polluters to internalize the cost of Board of Directors –
Empowering collected from damage and encourage reduction of reps from OP, Sec of
LLDA to establishments, industries or waste DTI, DENR, Rep from
collect EUF business firms for damage Laguna Province,
inflicted to the Laguna de Bay To refinance important activities such MMDA, NEDA, Rizal
Regions as monitoring of industries discharges Province, Laguna
and better enforcement of user fees Lake Fed of Mayors,
RA 8749 Fines imposed and damages To finance containment, removal and Department of
awarded to the Philippines by clean-up operations of the Government Environment and
Clean Air Act the Pollution Adjudication in air pollution cases, guarantee Natural Resources
Board, proceeds of license restoration of ecosystem and
(Sec. 14 Air and permits issued by DENR rehabilitate areas affected by the acts
Quality of violators, to support research,
Management enforcement and monitoring activities
Fund) and capabilities of the relevant
agencies
RA 3870 Legal Research Fund To provide support to the UP Law UP Law Center
Center
Act defining A portion of the filing fees for
the functions cases filed in court To cover the expenses in publishing
of the UP Law and distribution to gov’t of the survey
Center of phil law and jurisprudence and
proceedings of the judicial conferences 6
PD 200 Additional amount of 1% of
the filing fee imposed in all
cases filed in courts
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4. 5/11/10
Typical types of
funding and institutions
• Funding – fee or imposition from
users, which will be used to
financed the programs of the
institutions
• Institutions – Existing government
agencies or especially created by
the law
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Other forms of funding
Law Funding Purpose Management
Mechanism
RA 9521 (2009) 50 M from GAA for the Grants to National Book Development Board
next five years promote Filipino (under the Office of the Pres; 11
National Book Development 50 M from PAGCOR for authorship and members appointed by the Pres
Trust Fund Act the next 10 months; to support
50 M from PCSO for the completion of 5 reps from gov’t (DECS, DTI,
next 10 months; donations local DOST, NCCA, CHED, TESDA)
and conveyances manuscripts or
research work 6 reps from nominees of orgs of
for publication private book publishers, printers,
writers, book industry-related
activities)
RA 8423 50 M in the first year and Exclusively used Philippine Institute of Traditional and
Traditional and Alternative 75 M for the 2nd year 100 for programs and Alternative Health Care (attached
Medicine Act of 1997 M for the 3rd year from the projects of the agency of the DOH)
earnings of Duty Free Institute (Health Sec, reps from DOST,
Philippines; thereafter, the DENR, DA, DECS, CHED
funding shall be sourced 1 physician engaged in the practice
from GAA of traditional and alternative health
care, 1 from academe/research
institution, 1 traditional and health
care practitioner who is not a
physician
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5. 5/11/10
Other forms of funding
Law Source of Funds Purpose Management
RA 9275 Initial implementation - To fund the Department of Environmental and
100 M shall be programs Natural Resources
Phil. Clean Water Act of appropriated from the outlined in the
2004 savings of the National law
Government;
Thereafter, the amount
necessary shall be
included in the GAA
RA 8980 400 M per year for 5 To fund the National Coordinating Council and
years shall come from programs Coordinating Committees for ECCD
Early Childhood Care and PAGCOR. Thereafter, the outlined in the (Council of the Welfare of Children)
development Act amounts needed shall be law
included in the GAA; Composition (existing members of
Supplemental CWC, 2 ECCD practitioners and
appropriation of 30 M experts, Secretaries of DSWD,
shall be provided from DECS, DOH and DILG
Pres. Organizational
Adjustment Fund CWC members – Reps from DSWD,
DEPED,DOH, DOLE,DOJ,
DILG,DA,NEDA, Nutrition Council
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Law Funding Purpose Management
Mechanism
RA 9064 The amount Cash incentives and Phil. Sports
Sports Benefits and necessary shall be retirement benefits Commission
Incentives Act of 2001 taken from the net program of national
cash income of the athletes, coaches and
PAGCOR to be trainers
remitted directly as a
special account of the
National Sports
Development Fund
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6. 5/11/10
Other forms of funding
• Funds are sourced from the
government appropriations and/or
other government institutions
• Institutions – Existing government
agency or especially created by
law, attached to the gov’t agency,
carrying specific purposes under
the law
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Dedicated taxes for
Health Promotion
• Best Practices
– Independent and free from political
influence
– Sustainable funding (ex. Motor Vehicle
Users Charge, UP Law Center Fund)
– Clear guidelines on organizational
accountability (ex. Clean Air Act- Report to
Congress, Joint Congressional Monitoring
Committee)
– Comprehensive programs and strategies
(Clean Water Act)
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