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Also, the matters contained in the following were written in accordance with the law, rules, and jurisprudence prevailing at the time of writing and posting, and do not include any future developments on the subject matter under discussion.
AT A GLANCE:
Private institutions that have breastfeeding or lactation stations shall be entitled to deduct the expenses they incurred for setting up these stations as deductible expenses for income tax purposes up to twice the actual amount incurred.
These institutions shall secure a “Working Mother-Baby-Friendly Certificate” from the Department of Health (DOH).
This Certificate shall be filed with the Bureau of Internal Revenue (BIR) to avail the incentive. (Section 19, Republic Act No. 7600, as amended by Republic Act No. 10028 or the Expanded Breastfeeding Promotion Act of 2009)
The State recognizes that breastfeeding has distinct advantages which benefit the infant and the mother, including the hospital and the country that adopt its practice. It is the first preventive health measure that can be given to the child at birth. It also enhances mother-infant relationship. Furthermore, the practice of breastfeeding could save the country valuable foreign exchange that may otherwise be used for milk importation.
Towards this end, the State protects working women by providing safe and healthful working conditions, taking into account their maternal functions, and such facilities and opportunities that will enhance their welfare and enable them to realize their full potential in the service of the nation.
Lactation or breastfeeding stations
Republic Act No. 10028 or the Expanded Breastfeeding Promotion Act of 2009 mandates that all health and non-health facilities, establishments or institutions shall establish lactation stations. The lactation stations shall be adequately provided with the necessary equipment and facilities, such as: lavatory for hand-washing, unless there is an easily-accessible lavatory nearby; refrigeration or appropriate cooling facilities for storing expressed breastmilk; electrical outlets for breast pumps; a small table; comfortable seats; and other items, the standards of which shall be defined by the Department of Health. The lactation station shall not be located in the toilet.
Under the law, breastfeeding employee shall be given the right to have access to a clean, comfortable and private area where she can breastfeed or express breastmilk, during the normal eight (8) hour workday.
Incentives for “working mother-baby friendly” establishments
Private institutions that have breastfeeding or lactation stations shall be entitled to deduct the expenses they incurred for setting up these stations as deductible expenses for income tax purposes up to twice the actual amount incurred.
These institutions shall secure a “Working Mother-Baby-Friendly Certificate” from the Department of Health (DOH).
This Certificate shall be filed with the Bureau of Internal Revenue (BIR) to avail the incentive. (Section 19, Republic Act No. 7600, as amended by Republic Act No. 10028 or the Expanded Breastfeeding Promotion Act of 2009)
The law says:
“Section 14. Section 13 of Republic Act No. 7600 is hereby renumbered and amended to read as follows:
“Sec. 19. Incentives. – The expenses incurred by a private health and non-health facility, establishment or institution, in complying with the provisions of this Act, shall be deductible expenses for income tax purposes up to twice the actual amount incurred: Provided, That the deduction shall apply for the taxable period when the expenses were incurred: Provided, further, That all health and non-health facilities, establishments and institutions shall comply with the provisions of this Act within six (6) months after its approval: Provided, finally, That such facilities, establishments or institutions shall secure a “Working Mother-Baby-Friendly Certificate” from the Department of Health to be filed with the Bureau of Internal Revenue, before they can avail of the incentive.
“Government facilities, establishments or institutions shall receive an additional appropriation equivalent to the savings they may derive as a result of complying with the provisions of this Act. The additional appropriation shall be included in their budget for the next fiscal year.” (Section 19, Republic Act No. 7600, as amended by Republic Act No. 10028 or the Expanded Breastfeeding Promotion Act of 2009)
Read also: Breastfeeding and Lactation in Workplace
Alburo Alburo and Associates Law Offices specializes in business law and labor law consulting. For inquiries regarding taxation and taxpayer’s remedies, you may reach us at info@alburolaw.com, or dial us at (02)7745-4391/0917-5772207.
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