The Philippines Bureau of Internal Revenue (BIR) published Revenue Regulations No. 1-2021 on 8 April 2021, which provides for the implementation of the tax incentives and fee privileges (exemptions) for COVID-19 vaccines. This includes that from 1 January 2021 and during the period of the state of calamity (emergency) for COVID-19, the procurement, import, donation, storage, transport, deployment, and administration of COVID-19 vaccines are exempt from VAT, excise tax, and donor's tax and ot…