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The Philippines Publishes COVID-19 Vaccination Program Act Including Tax Exemption — Orbitax Tax News & Alerts

The Philippines has published the COVID-19 Vaccination Program Act of 2021, which was signed into law on 26 February 2021. The Act contains several provisions in relation to COVID-19 vaccination, including that the procurement, importation, donation, storage, transport, deployment, and administration of COVID-19 vaccines are exempt customs duties, VAT, excise tax, donor's tax, and other fees effective retroactively from 1 January 2021. The exemption is subject to the condition that the vaccines are not intended for resale or other commercial use and must be distributed without consideration from the persons to be vaccinated.